배움과 공유의 시간

증여 재산 평가 방법에 대해 알아봅시다. 

이하의 내용은 ‘증여세, 상속세 절세자습서 (콘스탄트 김, 지음, 지식과 감정사)’를 보고 요약한 내용이니, 더욱 깊은 이해가 필요하시거나, 궁금하신 사항은 본 책을 구매하여 학습하시기 바랍니다. 

- . 예금, 적금 평가 방법
: 평가일 당시의 예금 + 미수이자(1-원천징수율)
  예를 들어, 원금 1억, 미수이자 200만원이면
1억 + 200만원 (1-0.154) = 1억 169만 2천원

-. 보험의 평가방법
:납입원본 + 이자상당액
 
-. 상장 주식 평가방법
: 평가기준일 전 후 2개월간의 종가 평균, 
4개월간 종가 평균과, 최종 시세 가격과 비교하여 큰 금액으로 평가
예) 증여일 전 2개월 종가 평균과, 증여일 후 2개월 종가 평균이 4개월간 종가평균이 되며, 이 종가 평균이 1억인데, 만약, 최종 시세가 1억 1천만원이면 1억 1천만원으로 평가.

-. 비상장주식 평가방법
: 순손익 가치와 순자산 가치를 합산하여 평가함.
순손익 가치는 최근 3년간의 실적으로 평가.
순자산가치는 평가일 현재 가치로 평가.

일반법인은 순손익 가치를 60%, 순자산사치를 40%
부동산 과다보유 법인(자산의 50% 이상이 부동산인 경우)는 순손익 가치를 40%, 순자산가치를 60%로 평가함. 

1) 순손익 가치

(D-1년 순손익액 *3) + (D-2년 순손익액 *2) + (D-3년 순손익액*1) / 6 * (1/10)

* (1/10) = 10% = 순손익가치 환원율
* 순손익액 : 1주당 순손익가치로 평가함. 예를 들어 순손익액이 1억원이고 주식수가 100만주라면, 1주당 순손익액은 100원임. (100,000,000원/1,000,000주 = 100원)

예를 들어) 중소기업 비상장법인(부동산 과다법인 해당 안됨)이
자본금 5억원, 주식수 10만주 (액면 5천원)일 경우,
직전 1년 순손익액 = 7억원(700,000,000), 주식수 10만주(100,000) ---- 1주 손익액 7000원
직년 2년 순손익액 = 4억원, 주식수 10만주 -----1주당 순손익액 4000원
직전 3년 순손익액 = 2억원, 주식수 10만주 -----1주당 순손익액 2000원

(7000원 * 3) + (4000원 * 2) +(2000원 * 1) /6 * (1/10) = 51,667원

2) 순자산가치는 순자산 + 영업권
순자산 = 자산 - 부채
영업권 = (3년간 순손익 가중평균 * 50%) - (자기자본 *10%)

비상장 주식 평가시 순자산가치의 일정률을 하한액으로 설정함. 

자산이 150억
부채 40억
영업권 : 0원
순자산 :110억원
위 기업의 1주당 순자산가치를 구하면
자산150억 - 부채 50억 + 0(영업권) = 110억원 / 주식수 10만주 = 110,000원

** 최종적으로 1주당 평가액 = 순손익 가치와 순자산가치의 가중평균 (3:2)
즉, 순손익 가치 51,667원 * 3 + 순자산가치 110,000원 *2 / 5 = 75,000원

1주당 평가액은 75,000원이며, 10만주가 있으므로
주식의 총가치는 75,000원 * 10만주 = 75억원임. 

Let's learn how to evaluate donated property.

The following is a summary of the ‘donation tax, inheritance tax exemption tutorial (Constant Kim, written, knowledge and appraisers)’, so if you need further understanding or have any questions, please purchase this book to learn.

-. How to evaluate deposits and savings
: Deposit at the time of the evaluation date + No interest (1-withholding rate)
  For example, if the principal amount is 100 million and the amount of interest is 2 million won,
100 million + 2 million won (1-0.154) = 169.12 billion won

-. Insurance evaluation method
: Original payment + interest equivalent
 
-. How to evaluate listed stocks
: The closing price average for 2 months before and after the evaluation reference date,
Evaluate the closing price average over a four-month period and a large amount compared to the final price
Ex) The closing price average of two months before the donation date and the closing price average of two months after the donation date become the closing price average for four months, and the closing price average is 100 million.If the final price is 110 million won, it is evaluated as 110 million won. .

-. How to evaluate unlisted stocks
: Evaluated by summing net profit and loss value.
Net profit and loss is evaluated in the past 3 years.
Net asset value is valued at the present date.

General corporations have 60% net income and 40% net asset luxury.
A corporation that has a large amount of real estate (if more than 50% of the assets are real estate) evaluates the net profit and loss value at 40% and the net asset value at 60%.

1) Net profit and loss value

(D-1 Net Income * 3) + (D-2 Net Income * 2) + (D-3 Net Income * 1) / 6 * (1/10)

* (1/10) = 10% = net profit / loss reduction rate
* Net Profit / Loss: Evaluated as the net profit / loss value per share. For example, if the net income is 100 million won and the number of shares is 1 million, the net income per share is 100 won. (100,000,000 won / 1,000,000 shares = 100 won)

For example) a small and medium-sized company (not a real estate excess corporation)
If the capital is 500 million won, the number of shares is 100,000 shares (face value 5,000 won),
Net profit and loss of the previous year = 700 million won (700,000,000), number of shares 100,000 shares (100,000) ---- profit and loss of one week 7,000 won
Net profit / loss for the past 2 years = 400 million won, 100,000 shares ---- 1 net profit per share-4000 won
Net profit / loss for the previous 3 years = 200 million won, 100,000 shares ---- 1 net income per share

(7000 won * 3) + (4000 won * 2) + (2000 won * 1) / 6 * (1/10) = 51,667 won

2) Net asset value is net asset + goodwill
Net Asset = Asset-Debt
Goodwill = (weighted average of net income over 3 years * 50%)-(equity capital * 10%)

When evaluating unlisted stocks, a certain percentage of net asset value is set as the lower limit.

15 billion in assets
Debt 4 billion
Goodwill: 0 won
Net assets: 11 billion won
If the net asset value per share of the above company is obtained,
15 billion assets-5 billion debt + 0 (goodwill) = 11 billion won / 100,000 shares = 110,000 won

** Finally, the valuation per share = weighted average of net profit and loss value and net asset value (3: 2)
That is, net profit and loss value 51,667 won * 3 + net asset value 110,000 won * 2/5 = 75,000 won

The evaluation amount per week is 75,000 won, and there are 100,000 shares.
The total value of the stock is 75,000 won * 100,000 shares = 7.5 billion won.

让我们学习如何评估捐赠的财产。

以下是“捐赠税，遗产税免税教程（金，书面，知识和鉴定师常量）”的摘要，因此，如果您需要进一步的了解或有任何疑问，请购买本书以进行学习。

-如何评估存款和储蓄
：评估日期时存入资金+无利息（1-预扣税率）
  例如，如果本金为1亿，利息为200万韩元，
1亿+ 200万韩元（1-0.154）= 1691.2亿韩元

-保险评估方法
：原始付款+等值的利息
 
-如何评估上市股票
：评估基准日期前后2个月的平均收盘价，
评估四个月期间的平均收盘价，与最终价格相比有很大的提高
例）捐赠日之前两个月的收盘平均价格和捐赠日期后两个月的收盘平均价格成为四个月的收盘平均价格，收盘平均价格为1亿，如果最终价格为1.1亿韩元，则评估为1.1亿韩元。 。

-如何评估非上市股票
：通过汇总净损益值进行评估。
净损益在过去三年中进行评估。
资产净值在当前日期估值。

普通公司的净收入为60％，资产净值为40％。
拥有大量房地产（如果超过50％的资产为房地产）的公司将评估净损益值为40％，资产净值为60％。

1）净损益值

（D-1净收入* 3）+（D-2净收入* 2）+（D-3净收入* 1）/ 6 *（1/10）

*（1/10）= 10％=净利润/亏损减少率
*净利润/亏损：评估为每股净利润/亏损值。例如，如果净收入为1亿韩元，股票数量为100万，则每股净收入为100韩元。 （100,000,000韩元/ 1,000,000股= 100韩元）

例如）一个中小型公司（不是房地产超额公司）
如果资本为5亿韩元，则股份数为100,000股（面值5,000韩元），
上一年度的净损益= 7亿韩元（700,000,000），股数100,000股（100,000）----一周的损益7,000韩元
过去2年的净盈亏= 4亿韩元，100,000股---- 1股每股净利润-4000韩元
前3年的净损益= 2亿韩元，100,000股----每股净收益1

（7000韩元* 3）+（4000韩元* 2）+（2000韩元* 1）/ 6 *（1/10）= 51667韩元

2）资产净值为资产净值+商誉
净资产=资产负债
商誉=（3年净收入的加权平均值* 50％）-（权益资本* 10％）

在评估非上市股票时，将资产净值的一定百分比设置为下限。

150亿资产
负债40亿
商誉：0韩元
净资产：110亿韩元
如果获得上述公司的每股净资产值，
150亿资产-50亿债务+ 0（商誉）= 110亿韩元/ 100,000股= 110,000韩元

**最后，每股估值=净损益和资产净值的加权平均值（3：2）
也就是说，损益净值51,667韩元* 3 +资产净值110,000韩元* 2/5 = 75,000韩元

每周的评估金额为75,000韩元，共有100,000股。
股票总价值为75,000韩元* 100,000股= 75亿韩元。

02 Kitchen public funds

In the past, state-owned companies distributed homes to employees free of charge in China However, with the implementation of the Kitchen Public Fund System in the late 1990s, the policy was changed from "real distribution" of houses to "funding support" and the Kitchen Public Interest (long-term savings) system, in which the monthly housing purchase funds were set aside at the kitchen public service center at the joint labor-management ratio, was implemented.
Kitchen public funds refer to long-term kitchen public funds, which are set aside at the same rate by businesses and employees so that employees can use them for purchasing, building, renovating, and repairing houses. Under Cabinet Ordinance No. 262, which was promulgated in 1999, the Kitchen Public Funds became a legal obligation.

1. An Overview of the Kitchen Public Expend

Supervision of the payment of kitchen public funds
Unlike social insurance under the management and supervision of the Bureau of Labor, the Kitchen Public Fund is under the control of the Kitchen Public Funds Management Center. Unlike legal social insurance, such as the old and the medical insurance, kitchen public funds are not set aside in the social unification management fund, and are only used for personal housing purposes, so the intensity of law enforcement is relatively weaker than social insurance. In addition, the Kitchen Public Loan Center also has passive supervision activities on the basis of complaint.
If a company does not pay kitchen bills, the employee's remedies are limited. Even if workers apply for arbitration due to kitchen public funds, repairs are denied, and courts do not accept them. Since the inspection team is not included in the inspection team's inspection list, it is impossible to file a complaint with the inspection team. This is because the issue of unpaid kitchen bills is not settled through lawsuits, but is considered to be an issue to be dealt with through the kitchen's public money center in charge of collecting

The Role of the Kitchen Public Deposit Center
The Kitchen Public Funds Center in each province is responsible for the management of the kitchen public funds jointly established by businesses and workers. As an employee, the only remedy is to file a complaint against the company to the management center and request supplemental payment of the kitchen public expense by submitting a labor contract payroll statement. If the Kitchen Public Deposit Center does not move, the accuser may file an administrative suit against the center.
In line with the rise in real estate prices, workers' interest in kitchen public money has increased significantly, raising complaints to the deposit center for unpaid kitchen bills, and some local kitchen public money centers have been stepping up supervision by sending companies fines, notice and reminder letters of compensation payment if complaints are filed and verified.

Meanwhile, as part of its recent "urbanization" policy, the government actively pursues "the settlement of farming and farming industries in cities."
In the meantime, the government has been strengthening its supervision of the company's payment of kitchen bills every day by day. Shanghai, Shenzhen,
Beijing and other cities have promulgated administrative rules for strengthening the management of kitchen public funds or have declared kitchen public funds.
The center has strengthened its supervision function and is actively engaged in the handling of workers' complaints.
The legal risk of unpaid kitchen bills is increasing day by day. So, still the kitchen.
For companies that do not pay public money, kitchen work even from some employees step by step.
It will be necessary to start paying gold.

2. Criteria for the payment of kitchen public funds

Subject to payment
All employees serving in a company will be targeted, and even farmers who spend money abroad will not be discriminated against under the law. However, it should be noted that, in reality, different policies are in place for farmers or for those who have an outside urban household depending on the province. For example, in the case of farmers with severe manpower fluctuations, companies should check the specific payment conditions of the local area at the kitchen public service center in their location, as Beijing and Shanghai are given the option of joining the company membership.
[Bukgyeong, Shanghai] Payment is made to the owners of the estuary and the out-of-the-box city.
Forced by the government, the company is given a choice for those in need of agriculture.

a paid-in rider
1 My monthly wage position for the previous year (total total wage / 12 including bonus, overtime, etc.)
2 Upper and lower limits on the number of days (base) paid for kitchen public funds
ᄋ Upper limit of the flag carrier: Average wage for the previous year in the city x 3 times x 12 percent
ᄋ Lower bound for flag bearer: the minimum wage for the city;
3 When to set and pay the number of new employees in the year
(a) Employees who enter their first job after graduation (no job experience)
From the second month of employment, the company pays kitchen bills and the period of payment is the total wage for the second month.
(b)Employees who have entered the company on a medium-sized loan.
Starting from the day of employment, the kitchen service fee will be paid, and the period of payment will be the total amount of wages in the month of employment.

rate of payment
Typically 5% (the lowest rate in court) to 12% (the highest rate) and the company and its employees pay at the same rate. If a high percentage of payment is reported from the beginning, all employees must sign a written agreement when the reduction adjustment is made later. Therefore, it is necessary to report to the lowest percentage of the area where the kitchen public funds are registered for the first time.

Penalty if kitchen public funds are not paid
If the company does not register the payment of the Kitchen Public Loan, the Kitchen Public Loan Center will press for implementation within the time limit and may impose a fine of 50,000 yuan from 10,000 yuan for executory. In the event that the company does not pay within the time limit or is underpaid, the Kitchen Public Loan Center shall press for due payment and may apply for compulsory execution by the People's Court in the event of non-execution.

Cautions concerning the payment of kitchen public funds
1 Company and employees maintain the same percentage of payments
The payment ratio of the company and its employees must be consistent.
For example, the difference in the rate of payment, such as 10% of employees and 12% of the company, is not recognized.
2 Differentiation payment ratio cannot be applied within the same company
The payment ratio of all employees in the same entity should be the same. For example, payment from an existing employee
The ratio will be 12 percent, and new employees cannot be 10 percent. However, the overall percentage of the workplace is
It is possible to upgrade or downgrade step by step.
3 Payment period can only be adjusted once a year
Most regions are adjusted as of July 1st (based on average wages in the previous year), and the adjustment period is adjusted.
It is valid until June 30 of the following year. Therefore, in the case of new graduates in August of the year,
By the end of June of the following year, the term of payment will be the wages for the month of employment.
4 If an employee does not sign up for a kitchen credit, he or she will sign up for a letter of approval.
Kitchen public funds are legally enforced under the State Council Ordinance, so employees are required to give up their membership.
Even if a confirmation is submitted, it will have no legal effect if an employee is turned back later. Peasant ball,
In the event that foreign expenditure holders do not wish to subscribe to the kitchen public funds on their own, it is not legally valid
In preparation for further investigation by the Center for Kitchen Public Funds, it is recommended that the following consent form be accepted.
do
If an employee requests a separate cash payment as a condition of giving up, and the employee is required to accept the payment as an entity.
In case of a situation, it is required to make up for the public kitchen bills later in the approval form, and to make up the cash.
It shall be accompanied by a provision agreeing to return the amount paid to the Company.

[Approved letter]
After careful consideration, I do not want to pay the kitchen public money. Therefore, I hope the company will not process the kitchen public money for you or deduct the kitchen public expense from your wages. I hereby pledge: I am responsible for all outstanding kitchen bills and I would like to abandon all claims to the company resulting from unpaid kitchen bills.

01 Social insurance

The 5 percent refers to the five major insurances of old-age insurance, medical insurance, unemployment insurance, birth (birth) insurance and fantasy (industrial) insurance. The 5險1 gold was added to the five major insurances plus the public kitchen allowance. China's five major social insurance programs are legal information tests, which are enforced by national laws, as is Korea's. The corporate burden ratio of China's top five insurance plus one kitchen public funds is over 40 percent of wages, which is a significant business pressure factor for companies.

1. Standards for social insurance

Social insurance premium burden ratio
Social insurance premiums are paid separately by users and workers, and the entity has a payment obligation for all five major insurance policies, but the worker has a payment obligation for the remaining three, excluding birth and fantasy insurance. There are common guidelines set in China, but local governments are exercising their discretion in line with the economic conditions of the region, setting specific payment standards.

Standard for payment of social insurance premium

Payment period (基数=base) × payment ratio

1 Rate of payment: Social insurance coverage ratio varies from region to region, so the level of economic income varies.
They allow for adjustment, which varies somewhat depending on region and year of payment.
2 Number of days paid: The standard is to divide the total annual wage of an employee by 12 for the previous year (January-December), but the upper limit becomes the lower limit when the "top limit" is lower than the "lower limit."
The upper and lower limits vary somewhat depending on regional policy, but most regions, including Beijing and Shanghai, set upper and lower limits according to the following rules.
ᄋ Upper limit: Average wage for the previous year in the region x 3 times
ᄋ Lower bound: Average monthly wage for the previous year in the region x 60%

Adjustment of Social Insurance Periods
Social insurance term (基数=Base) is established once a year in most regions. Each city has a period of readjustment and declaration of the social insurance term during the first half of the year. At that time, each employee decides the social insurance term and obtains his/her signature and reports it to the social insurance agency as the social insurance payment period of the year. Once the payment period is confirmed, the social insurance premium shall be calculated and paid on a fixed monthly basis based on the base amount for one year. Even if the salary changes during the year due to diarrhea, higher wages, and promotion, the number of people who have filed a fixed report cannot be changed.
On the other hand, some cities, such as Shenzhen and the Soju Industrial Park, are exceptionally subject to changes in the number of social insurance payments each month. In other words, social insurance premiums are calculated and paid every month based on the total salary of the previous month.

the principle of reporting by social insurance jockey
The social insurance term will be the sum of each employee's total income divided by 12 over the previous 12 months. Horsemen include pre-tax wages, various allowances and various subsidies (work allowance, meal subsidy, telecommunications allowance, etc.) and extra work expenses. However, items that are required to be paid by separate ordinances, such as high-temperature allowances in summer, heating allowances in winter, child-bearing expenses, and sanitary expenses, do not need to be included in the calculation of flag numbers.
In most areas, the term of payment for social insurance is set at the upper and lower limits of 300% of the previous year’s social average wage in the city (40% lower, lower minimum wage, etc.).

[Number of employees who entered the year]
The first month's wages will be the jockey for the year. The new employees' term for the year is...
In case the total amount of salary is specified in the labor contract, the full salary for the month of employment (actual work)
It's not based on the number of days, it's based on the amount paid for one month's work.
Report.

2. Risk of illegal payment of social insurance

In China's local corporation's social insurance premium filing, there are many cases in which the company reports less of the social insurance coverage standard, in addition to the company's cost-reduction and the relief of the employee's personal burden, i.e., in a friendly and well-to-do manner. However, it is important to note that the Social Insurance Act, which significantly strengthened supervision and penalties for unpaid or insufficient payments, went into effect in 2011, thereby increasing the risk.
It should be noted that if an employee is subject to an investigation by the social insurance agency at some point in the future, he or she may be subject to fines and fines for past deficiencies because it benefits from the immediate relief of his or her own personal burden.
In addition, as the young population is shrinking and the population ages, the spending growth rate of the pension fund has been far outpacing the income growth rate, with each province recently greatly strengthening the supervision of corporate social insurance payments. There is a need for more attention from businesses to the normal payment of social insurance.

(1) Risk of unpaid social insurance premiums and insufficient payments

1 Risk of supplemental payments due to crackdown by social insurance organizations
The Social Insurance Organization selects a certain percentage of businesses each year in the material city, investigates the social insurance payment situation, takes supplementary payment measures under the Social Insurance Act, and other risks that are detected upon complaint from employees exist.
In the event that an entity is caught short-payment of social insurance premiums, the social insurance agency shall order supplemental payments and also collect 0.05% (annual interest of 18.25%=0.05 days) per day from the date of non-payment. If the payment is not made after the due date, a fine of 1-3 times the amount outstanding (Social Insurance Act 86).
2 Risk of conflict with employees at retirement
It is highly likely that the company will ask the management to pay back the past portion, since more employees who are registered here and close to the legal retirement age need to be added to receive more pension after retirement. In this case, the supplemental payments are based on the current level of wages and the entity is required to pay up to the amount of overdue payments. In the case of foreign employees, especially foreign companies, the company has saved as much of the company's social insurance premium in the past, so there is a possibility that it will ask for cash compensation from the company and press charges against it if it does not comply.
3 Reasons for unpaid social insurance, risk of employee resignation and economic compensation claim
If the entity does not pay social insurance, the employee may at any time terminate the labour contract and demand payment of the economic compensation (Article 38 of the Labor Contract Act). It is difficult for the company to dismiss any breach of discipline. This is because the employee can select first, and then file a labor arbitration request for resignation and economic compensation.
4 In the event of a fantasy accident, there is a risk of additional compensation for the Mikabun.
If a fantasy accident occurs and is recognized as a fantasy, the compensation items of the fantasy insurance fund will be paid based on the number of people who pay social insurance. For example, if you have paid social insurance based on a wage of 5,000 won and a minimum payment period of 2,000 won, the Fantasy Insurance Fund will reimburse you based on a fantasy insurance ordinance standard based on 2,000 won, in which case the employee affected by the accident will ask the company to compensate you for the difference. Furthermore, in the event of a fantasy accident in the absence of social insurance, the company should take over all the expenses of the Science and Technology Insurance Fund and pay full compensation on the basis of the policy.
5 Risk of compensation by the company in the event of serious illness of employees
If medical expenses are incurred due to a severe disease outbreak, the medical insurance should cover the cost of the hospital.
The company is liable for compensation for the treatment costs. In fact, a few years ago, when an employee contracted leukemia without social insurance at a Korean company, the company paid nearly 200,000 dollars in settlement money to end the labor relationship.

(2) The legal effect of the social insurance waiver document

Labor-management agreements or waiver agreements for avoiding social insurance shall be fundamentally invalid and shall be legally liable for retroactive payments to the three major insurances of nursing, unemployment insurance and medical insurance (excluding public and child insurance, which are retroactively excluded) upon detection by the social insurance organization or based on employee complaint and employment start date.

[working-level measures]

If a person is forced to hire a public figure from a foreign country who is highly flexible in manpower and is reluctant to buy social insurance, he or she must receive a "give-up letter" at the time of joining the company.

1 Requesting the company to give up social insurance under the circumstances of the company, confirmation of signature is required by the company
I'll take it
[Approval] For *** the employee shall demand that the company not pay social insurance, and will not terminate the labor contract at a later date, citing the reasons for the company's unpaid social insurance, and all results shall be borne by him.
因为**** 社,,,自 不
2 When a certain amount of social insurance subsidy is included in the salary (mainly outside the country)
Workers of origin), pay a separate item in the wage statement, and insert the following clause in the approval form. In this case, the government cannot easily bring up the demand for supplemental social insurance payments due to the pressure to return the social insurance subsidy.
[Approval] If a worker asks for a supplementary payment, all social insurance subsidies paid shall be returned accordingly. 如劳动,社
3 The company needs to prepare for unexpected accidents such as workers' illnesses and injuries, and commercial insurance for social insurance defaulters.