2019년 11월 11일 월요일

CFD 계좌와 대주주양도세 절세 포인트

CFD 계좌와 대주주양도세 절세 포인트
프로파일 이세무사 방금 전
URL 복사 통계

오늘 네이버 가치투자 연구소에서 재미있는 글이 올라와서 소개해드리려고 합니다.
원문은
대주주 양도세 회피목적 법인설립투자
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이제 대주주 양도세 기준이 3억으로 내려가면 많은분들이 대상이 될텐데 혹시 법인설립하여 투자 생각하신ㄷㄴ분들 있나요?
탈세하지 않는 이상, 법인을 설립하여도 결국 절세하기는 힘들텐데요..ㅠㅠ
2019.11.11. 19:50답글
세율이 2억까지는 10프로고 양도차손공제, 이자비용등 손금처리도 되니까요.
초안산영웅 개인으로 자금을 빼려면 결국 세금 더 들지 않나요?
2019.11.11. 22:15답글
엔디심심 네 그렇긴한데 계속 재투자해서 불리기에는 유리할거 같아서
세무사랑 상의해 본 바, 아무런 소득이 없다 합니다. 그냥 미국 주식 사세요.
개인과 법인으로 동시에 투자하고 있는데 양도세도 없고 비용처리도 할수있어 유리한점도 있으나 개인으로 돌릴려면 답이 없긴합니다.
2019.11.11. 22:12답글
법인에서 다시 개인으로 돌리기가 빡신가보네요 ㅎㅎ
법인에서 급여든 배당이든 빼내면 소득세과세됩니다.
몇년치누적된 양도차익이 일시에 실현될때 중과세 되는경우에는 의미가있겠네요
Cfd로 해결
대출을 이용하고 지속적으로 투자하면서 수익을 매년 일정액씩 인출할 경우 유리할 수 있습니다.
몇가지 재미 있는 포인트가 있는데
댓글들 의견을 종합하면
법인을 통한 절세는 약간의 이익은 있겠지만 나중에 개인으로 돈찾기 어려우므로
큰실익은 없을 것이다 라는 부정적 댓글이 있네여.
이부분은 온라인에서 말씀드리기 조심스럽지만 여러 현실적 응용가능성을 너무 무시한 이론적인 견해들이고
실제로 합법적으로도 접대비 한도금액만큼의 세금에 노출되지 않으면서도 대표자가 적절히 사용할 수 있는
금액또한 있습니다.
또한 재미있는 댓글이 CFD 는 대주주양도세 대상이 아니라고 하는 댓글이 있는데 CFD 계좌의 경우 대주주양도세는 아니지만 파생상품으로 차익이 과세될 것입니다. 마찬가지로 법인으로 절세가 가능합니다.
연말이라서 그런지 해외주식 관련한 Wash Sale 이슈 (손실본 주식을 해가 지나기 전에 매도하고 다시 매수함으로서 양도세를 절약하는 행위) 도 게시판에 올라와 있는데 관심있으신 분은 참고 하시면 좋을 듯 합니다.

2019년 6월 6일 목요일

GMOOHMY

[1] See https://www.aaemonline.org/gmo.php[2] See www.biointegrity.org
[3] See Part 2, Jeffrey M. Smith, Genetic Roulette: The Documented Health Risks of Genetically Engineered Foods, Yes! Books, Fairfield, IA 2007
[4] See for example 233-236, chart of disproved assumptions, in Jeffrey M. Smith, Genetic Roulette: The Documented Health Risks of Genetically Engineered Foods, Yes! Books, Fairfield, IA 2007
[5] J. R. Latham, et al., “The Mutational Consequences of Plant Transformation,” The Journal of Biomedicine and Biotechnology 2006, Article ID 25376: 1-7; see also Allison Wilson, et. al., “Transformation-induced mutations in transgenic plants: Analysis and biosafety implications,” Biotechnology and Genetic Engineering Reviews – Vol. 23, December 2006.
[6] Srivastava, et al, “Pharmacogenomics of the cystic fibrosis transmembrane conductance regulator (CFTR) and the cystic fibrosis drug CPX using genome microarray analysis,” Mol Med. 5, no. 11(Nov 1999):753–67.
[7] Latham et al, “The Mutational Consequences of Plant TransformationJournal of Biomedicine and Biotechnology 2006:1-7, article ID 25376, https://www.hindawi.com/journals/jbb/Draft risk analysis report application A378, Food derived from glyphosate-tolerant sugarbeet line 77 (GTSB77),” ANZFA, March 7, 2001; E. Levine et al., “Molecular Characterization of Insect Protected Corn Line MON 810.” Unpublished study submitted to the EPA by Monsanto, EPA MRID No. 436655-01C (1995); Allison Wilson, PhD, Jonathan Latham, PhD, and Ricarda Steinbrecher, PhD, “Genome Scrambling—Myth or Reality? Transformation-Induced Mutations in Transgenic Crop Plants Technical Report—October 2004,” www.econexus.info; C. Collonier, G. Berthier, F. Boyer, M. N. Duplan, S. Fernandez, N. Kebdani, A. Kobilinsky, M. Romanuk, Y. Bertheau, “Characterization of commercial GMO inserts: a source of useful material to study genome fluidity,” Poster presented at ICPMB: International Congress for Plant Molecular Biology (n°VII), Barcelona, 23-28th June 2003. Poster courtesy of Dr. Gilles-Eric Seralini, Président du Conseil Scientifique du CRII-GEN, www.crii-gen.org; also “Transgenic lines proven unstable” by Mae-Wan Ho, ISIS Report, 23 October 2003, www.i-sis.org.uk
[8] Mark Townsend, “Why soya is a hidden destroyer,” Daily Express, March 12, 1999.
[9] Hye-Yung Yum, Soo-Young Lee, Kyung-Eun Lee, Myung-Hyun Sohn, Kyu-Earn Kim, “Genetically Modified and Wild Soybeans: An immunologic comparison,” Allergy and Asthma Proceedings 26, no. 3 (May–June 2005): 210-216(7).
[10] A. Pusztai and S. Bardocz, “GMO in animal nutrition: potential benefits and risks,” Chapter 17, Biology of Nutrition in Growing Animals, R. Mosenthin, J. Zentek and T. Zebrowska (Eds.) Elsevier, October 2005.
[11] Hye-Yung Yum, Soo-Young Lee, Kyung-Eun Lee, Myung-Hyun Sohn, Kyu-Earn Kim, “Genetically Modified and Wild Soybeans: An immunologic comparison,” Allergy and Asthma Proceedings 26, no. 3 (May–June 2005): 210-216(7).
[12] M. Green, et al., “Public health implications of the microbial pesticide Bacillus thuringiensis: An epidemiological study, Oregon, 1985-86,” Amer. J. Public Health 80, no. 7(1990): 848–852; and M.A. Noble, P.D. Riben, and G. J. Cook, Microbiological and epidemiological surveillance program to monitor the health effects of Foray 48B BTK spray (Vancouver, B.C.: Ministry of Forests, Province of British Columbi, Sep. 30, 1992)
[13] Vazquez et al, “Intragastric and intraperitoneal administration of Cry1Ac protoxin from Bacillus thuringiensis induces systemic and mucosal antibody responses in mice,” 1897–1912; Vazquez et al, “Characterization of the mucosal and systemic immune response induced by Cry1Ac protein from Bacillus thuringiensis HD 73 in mice,” Brazilian Journal of Medical and Biological Research 33 (2000): 147–155; and Vazquez et al, “Bacillus thuringiensis Cry1Ac protoxin is a potent systemic and mucosal adjuvant,” Scandanavian Journal of Immunology 49 (1999): 578–584. See also Vazquez-Padron et al., 147 (2000b).
[14] Nagui H. Fares, Adel K. El-Sayed, “Fine Structural Changes in the Ileum of Mice Fed on Endotoxin Treated Potatoes and Transgenic Potatoes,” Natural Toxins 6, no. 6 (1998): 219–233.
[15] See for example “Bt cotton causing allergic reaction in MP; cattle dead,” Bhopal, Nov. 23, 2005
[16] https://news.webindia123.com Ashish Gupta et. al., “Impact of Bt Cotton on Farmers’ Health (in Barwani and Dhar District of Madhya Pradesh),” Investigation Report, Oct–Dec 2005; and M. Green, et al., “Public health implications of the microbial pesticide Bacillus thuringiensis: An epidemiological study, Oregon, 1985-86,” Amer. J. Public Health 80, no. 7(1990): 848–852; and M.A. Noble, P.D. Riben, and G. J. Cook, Microbiological and epidemiological surveillance program to monitor the health effects of Foray 48B BTK spray (Vancouver, B.C.: Ministry of Forests, Province of British Columbi, Sep. 30, 1992)
[17] Alberto Finamore, et al, Intestinal and Peripheral Immune Response to MON810 Maize Ingestion in Weaning and Old Mice,” J. Agric. Food Chem., 2008, 56 (23), pp 11533–11539, November 14, 2008
[18] Joël Spiroux de Vendômois, François Roullier, Dominique Cellier and Gilles-Eric Séralini. 2009, A Comparison of the Effects of Three GM Corn Varieties on Mammalian Health . International Journal of Biological Sciences 2009; 5(7):706-726; and Seralini GE, Cellier D, Spiroux de Vendomois J. 2007, New analysis of a rat feeding study with a genetically modified maize reveals signs of hepatorenal toxicityArch Environ Contam Toxicol. 2007;52:596-602
[19] FAO-WHO, “Evaluation of Allergenicity of Genetically Modified Foods. Report of a Joint FAO/WHO Expert Consultation on Allergenicity of Foods Derived from Biotechnology,” Jan. 22–25, 2001; ftp://ftp.fao.org/es/esn/food/allergygm.pdf.pdf
[20] Gendel, “The use of amino acid sequence alignments to assess potential allergenicity of proteins used in genetically modified foods,” Advances in Food and Nutrition Research 42 (1998), 45–62; G. A. Kleter and A. A. C. M. Peijnenburg, “Screening of transgenic proteins expressed in transgenic food crops for the presence of short amino acid sequences indentical to potential, IgE-binding linear epitopes of allergens,” BMC Structural Biology 2 (2002): 8–19; H. P. J. M. Noteborn, “Assessment of the Stability to Digestion and Bioavailability of the LYS Mutant Cry9C Protein from Bacillus thuringiensis serovar tolworthi,” Unpublished study submitted to the EPA by AgrEvo, EPA MRID No. 447343-05 (1998); and H. P. J. M. Noteborn et al, “Safety Assessment of the Bacillus thuringiensis Insecticidal Crystal Protein CRYIA(b) Expressed in Transgenic Tomatoes,” in Genetically modified foods: safety issues, American Chemical Society Symposium Series 605, eds. K.H. Engel et al., (Washington, DC, 1995): 134–47.
[21] M. Malatesta, M. Biggiogera, E. Manuali, M. B. L. Rocchi, B. Baldelli, G. Gazzanelli, “Fine Structural Analyses of Pancreatic Acinar Cell Nuclei from Mice Fed on GM Soybean,” Eur J Histochem 47 (2003): 385–388.
[22] Vazquez et al, “Bacillus thuringiensis Cry1Ac protoxin is a potent systemic and mucosal adjuvant,” Scandanavian Journal of Immunology 49 (1999): 578–584. See also Vazquez-Padron et al., 147 (2000b).
[23] V. E. Prescott, et al, “Transgenic Expression of Bean r-Amylase Inhibitor in Peas Results in Altered Structure and Immunogenicity,” Journal of Agricultural Food Chemistry (2005): 53.
[24] Arpad Pusztai, “Can science give us the tools for recognizing possible health risks of GM food,” Nutrition and Health, 2002, Vol 16 Pp 73-84
[25] Comments to ANZFA about Applications A346, A362 and A363 from the Food Legislation and Regulation Advisory Group (FLRAG) of the Public Health Association of Australia (PHAA) on behalf of the PHAA, “Food produced from glyphosate-tolerant canola line GT73,” https://www.iher.org.au/
[26] M. Malatesta, C. Caporaloni, S. Gavaudan, M. B. Rocchi, S. Serafini, C. Tiberi, G. Gazzanelli, “Ultrastructural Morphometrical and Immunocytochemical Analyses of Hepatocyte Nuclei from Mice Fed on Genetically Modified Soybean,” Cell Struct Funct. 27 (2002): 173–180.
[27] M. Malatesta, C. Tiberi, B. Baldelli, S. Battistelli, E. Manuali, M. Biggiogera, “Reversibility of Hepatocyte Nuclear Modifications in Mice Fed on Genetically Modified Soybean,” Eur J Histochem, 49 (2005): 237-242.
[28] I.V. Ermakova, “Diet with the Soya Modified by Gene EPSPS CP4 Leads to Anxiety and Aggression in Rats,” 14th European Congress of Psychiatry. Nice, France, March 4-8, 2006; “Genetically modified soy affects posterity: Results of Russian scientists’ studies,” REGNUM, October 12, 2005; https://www.regnum.ru/english/526651.html; Irina Ermakova, “Genetically modified soy leads to the decrease of weight and high mortality of rat pups of the first generation. Preliminary studies,” Ecosinform 1 (2006): 4–9.
[29] Irina Ermakova, “Experimental Evidence of GMO Hazards,” Presentation at Scientists for a GM Free Europe, EU Parliament, Brussels, June 12, 2007
[30] L. Vecchio et al, “Ultrastructural Analysis of Testes from Mice Fed on Genetically Modified Soybean,” European Journal of Histochemistry 48, no. 4 (Oct–Dec 2004):449–454.
[31] Oliveri et al., “Temporary Depression of Transcription in Mouse Pre-implantion Embryos from Mice Fed on Genetically Modified Soybean,” 48th Symposium of the Society for Histochemistry, Lake Maggiore (Italy), September 7–10, 2006.
[32] Alberta Velimirov and Claudia Binter, “Biological effects of transgenic maize NK603xMON810 fed in long term reproduction studies in mice,” Forschungsberichte der Sektion IV, Band 3/2008
[33] I.V. Ermakova, “Diet with the Soya Modified by Gene EPSPS CP4 Leads to Anxiety and Aggression in Rats,” 14th European Congress of Psychiatry. Nice, France, March 4-8, 2006; “Genetically modified soy affects posterity: Results of Russian scientists’ studies,” REGNUM, October 12, 2005; ; Irina Ermakova, “Genetically modified soy leads to the decrease of weight and high mortality of rat pups of the first generation. Preliminary studies,” Ecosinform 1 (2006): 4–9.
[34] “Mortality in Sheep Flocks after Grazing on Bt Cotton Fields—Warangal District, Andhra Pradesh” Report of the Preliminary Assessment, April 2006, https://gmwatch.org/latest-listing/1-...radesh-2942006
[35] Mae-Wan Ho, “GM Ban Long Overdue, Dozens Ill & Five Deaths in the Philippines,” ISIS Press Release, June 2, 2006; and Mae-Wan Ho and Sam Burcher, “Cows Ate GM Maize & Died,” ISIS Press Release, January 13, 2004, https://www.isis.org.uk/CAGMMAD.php
[36] Personal communication with Jerry Rosman and other farmers, 2006; also reported widely in the farm press.
[37] See for example Mae-Wan Ho, “GM Ban Long Overdue, Dozens Ill & Five Deaths in the Philippines,” ISIS Press Release, June 2, 2006; “Study Result Not Final, Proof Bt Corn Harmful to Farmers,” BusinessWorld, 02 Mar 2004; and “Genetically Modified Crops and Illness Linked,” Manila Bulletin, 04 Mar 2004.
[38] Arpad Pusztai, “Can science give us the tools for recognizing possible health risks of GM food,” Nutrition and Health, 2002, Vol 16 Pp 73-84; Stanley W. B. Ewen and Arpad Pusztai, “Effect of diets containing genetically modified potatoes expressing Galanthus nivalis lectin on rat small intestine,” Lancet, 1999 Oct 16; 354 (9187): 1353-4; and Arpad Pusztai, “Facts Behind the GM Pea Controversy: Epigenetics, Transgenic Plants & Risk Assessment,” Proceedings of the Conference, December 1st 2005 (Frankfurtam Main, Germany: Literaturhaus, 2005)
[39] Netherwood et al, “Assessing the survival of transgenic plant DNA in the human gastrointestinal tract,” Nature Biotechnology 22 (2004): 2.
[40] Ricarda A. Steinbrecher and Jonathan R. Latham, “Horizontal gene transfer from GM crops to unrelated organisms,” GM Science Review Meeting of the Royal Society of Edinburgh on “GM Gene Flow: Scale and Consequences for Agriculture and the Environment,” January 27, 2003; Traavik and Heinemann, Genetic Engineering and Omitted Health Research; citing Schubbert, et al, “Ingested foreign (phage M13) DNA survives transiently in the gastrointestinal tract and enters the bloodstream of mice,” Mol Gen Genet. 242, no. 5 (1994): 495–504; Schubbert et al, “Foreign (M13) DNA ingested by mice reaches peripheral leukocytes, spleen, and liver via the intestinal wall mucosa and can be covalently linked to mouse DNA,” Proc Natl Acad Sci USA 94, no. 3 (1997): 961–6; Schubbert et al, “On the fate of orally ingested foreign DNA in mice: chromosomal association and placental transmission to the fetus,” Mol Gen Genet. 259, no. 6 (1998): 569–76; Hohlweg and Doerfler, “On the fate of plants or other foreign genes upon the uptake in food or after intramuscular injection in mice,” Mol Genet Genomics 265 (2001): 225–233; Palka-Santani, et al., “The gastrointestinal tract as the portal of entry for foreign macromolecules: fate of DNA and proteins,” Mol Gen Genomics 270 (2003): 201–215; Einspanier, et al, “The fate of forage plant DNA in farm animals; a collaborative case-study investigating cattle and chicken fed recombinant plant material,” Eur Food Res Technol 212 (2001): 129–134; Klotz, et al, “Degradation and possible carry over of feed DNA monitored in pigs and poultry,” Eur Food Res Technol 214 (2002): 271–275; Forsman, et al, “Uptake of amplifiable fragments of retrotransposon DNA from the human alimentary tract,” Mol Gen Genomics 270 (2003): 362–368; Chen, et al, “Transfection of mEpo gene to intestinal epithelium in vivo mediated by oral delivery of chitosan-DNA nanoparticles,” World Journal of Gastroenterology 10, no 1(2004): 112–116; Phipps, et al, “Detection of transgenic and endogenous plant DNA in rumen fluid, duodenal digesta, milk, blood, and feces of lactating dairy cows,” J Dairy Sci. 86, no. 12(2003): 4070–8.
[41] William E. Crist,Toxic L-tryptophan: Shedding Light on a Mysterious Epidemic; and Jeffrey M. Smith, Seeds of Deception, Yes! Books, Fairfield, IA 2003, chapter 4, Deadly Epidemic

https://responsibletechnology.org/gmo.../health-risks/


through with that pretense?