세무용어사전
세무용어사전은 삼일인포마인의 공식의견은 아니며, 용어는 문맥에 따라 의미나 표현이 다양하므로 참고자료로 사용하시기 바랍니다.

가나다 순서

ABC 순서

용 어영 문
가산금additional charge
가산법additional method
가산세penalty
가업상속inheritance of a family business, succession to a family occupation
가지급금suspense / temporary payments
가짜석유제품counterfeit petroleum products
가짜석유제품의 제조 또는 판매의 죄manufacture or sale of counterfeit petroleum products
각하rejection
간이과세simplicity taxation
간이과세의 포기waiver of simplified taxation
간이과세자simplified taxable person
간이세금계산서simplified tax invoice
간이세율simplified tax rate
간접세indirect tax
간접외국납부세액공제indirect foreign tax credit
간접적 탈세범indirect criminal of tax evasion
간주상속재산deemed inherited property
간주외국납부세액공제deemed foreign tax credit
간주임대료deemed rental income
간주취득deemed acquisition
감가상각depreciation
감가상각방법depreciation method
감가상각비의 시부인depreciation tax adjustment
감가상각의제deemed depreciation
감자에 따른 이익의 증여donation of profits following gratuitous loan, etc. of money
강제집행compulsory execution
개괄주의comprehensive principle
개발비development costs/expenses
개인individual
개인적 공급individual supply
개체설separate entity theory
거래순이익률방법transactional net margin method
거래장소transaction place
거래징수collection over transactions, charging in transaction
거래징수의무자person liable for collection over transactions
거소place of residence
거주자resident
거주지국과세방식subject-to-tax approach
거짓으로 기재한 근로소득원천징수영수증의 발급 등issuance, etc. of withholding receipts of earned income entered falsely
건설자금이자interest related to loan for construction, capitalised interest
결산조정tax adjustments in return, closing adjustment
결손금losses, deficit
결손금소급공제loss carryback, carryback of deficit
결정determination
결정decision
결정과 경정decisions and rectification
경매auction
경정reassessment
경정결정determination of reassessment
경정청구claim for reassessment / rectification
경정청구권claim of reassessment
계산서tax invoice
계산서제출불성실가산세
계산서합계표 불성실가산세
계속기록법Perpetual inventory method
고가매입expensive purchase
고가양도transfer at higher price than market price
고발전치주의principle of indispensable accusation
고유목적사업준비금reserve fund for essential business, reserve funds for proper purpose business
고정사업장permanent establishment (PE), fixed place of business
공급가액value of supply
공급의제deemed supply
공동사업자 소득세부과levying income tax on a place of joint businessmen
공동사업합산과세aggregate taxation of joint business
공동세방식joint taxation method
공매public auction / sale
공매보증금deposit for public auction
공매의 중지suspension of public auction
공매참가의 제한restriction of participating auction
공소시효에 관한 특례period of prescription of public prosecution
공시송달conveyance by public announcement
공시지가publicly notified price
공익목적 출연재산의 과세가액 불산입non-inclusion, etc. in taxable value of property contributed to public service corporation, etc.
공익법인 등의 출연재산에 대한 상속세 과세가액 불산입non-inclusion of property contributed to public service corporation, etc. in taxable value of inherited property
공제법subtraction method
공통매입세액common input tax
공통매입세액의 계산calculation of common input tax amounts
과납금overpayment
과세기간taxable period
과세단위unit of assessment
과세당국tax authority
과세대상의 무제한성unlimitedness of taxable object
과세대상의 제한성limitedness of taxable object
과세물건object of taxation
과세물건의 귀속attribution of taxation object
과세사업taxable business
과세요건tax requisition
과세요건명확주의clarity of tax law
과세요건법정주의legality of taxation
과세유형의 전환transfer in taxation type
과세이연postponement of taxation
과세전적부심사review system of the legality before taxation
과세처분의 하자defect on taxation
과세표준tax base
과세표준과 세액 계산의 기본구조structure of calculation of tax base and tax amount
과세형평과 합목적성의 원칙principle of equity in taxation and purposiveness
과소신고가산세
과소자본세제thin capitalization rules
과오납overpayment and erroneous payment
과점주주controlling shareholder
관세tariff, customs, custom duties
관허사업의 제한restriction of licensed business
광의의 배분
광의의 조세포탈tax evasion in a broad sense
광의의 징수처분collection disposition in a broad sense
교부송달personal service, delivery
교부의무자obligator of tax invoice delivery
교부청구request for delivery, request for share distribution
구상채권상각충당금allowances to redeem claims for indemnity
국고보조금government subsidies
국고적 조세treasury tax
국내사업장domestic business place
국내원천소득domestic source income
국세national tax
국세부과levy of national tax
국세소멸시효extinctive prescription of national tax
국세우선권priority of national taxes
국세징수권의 소멸시효extinctive prescription of national tax collection
국세환급금tax refund
국외소득면제법exemption method
국외원천소득foreign source income
국외자산양도소득금액amount of capital gains on disposal of foreign assets
국외지배주주foreign controlling shareholder
국외특수관계인foreign related party
국제거래international transaction
국제이중과세international double taxation
국제적 탈세international tax evasion
국제조세조정에 관한 법률Law for Coordination of International Tax Affairs
권리rights
권리의무확정주의settlement principle of rights / claims and obligations
권리확정주의principle of settlement of rights
권한 있는 당국competent authority
귀속attribution
귀속소득imputed income
귀속시기imputed time
근거과세의 원칙principle of documentary / well-founded taxation
근로소득wage and salary income, employment income
근로소득금액amount of employment income
근로소득세액공제tax credit for wage and salary income
근로장려세제Earned Income Tax Credit; EITC
금융부채financial liability
금융상품financial instruments
금융소득financial income
금융자산financial assets
금융재산financial property
금융재산 상속공제inheritance deductions of financial property
금전납부payment in money, cash payment
금전무상대출 등에 따른 이익의 증여donation of profits following gratuitous loan, etc. of money
금품 수수 및 공여의 죄receiving and granting money or other valuables
기각dismissal
기간과세principle of period taxation
기간손익계산periodical accounting of profit and loss
기부금donation
기부금영수증등 불성실가산세(법인세)
기부채납contributed acceptance
기속력binding force
기업결합combination of enterprise
기업회계의 존중respect for corporate accounting
기업회계존중의 원칙principle of respect for business(corporate) accounting
기장불성실가산세penalty on failure to keep adequate records
기준경비율basic expense rate, standard and simplifed expense rate
기준시가standard market price
기초공제basic deductions
기타소득other income
기타소득금액amount of other income
기한 후 신고tax return after due date

자료실


  • 마이메뉴
  • KeepNote
  • 보관자료
  • 위클리 랭킹
  • 조회자료
  • 검색이력
  • 쪽지
  • 제안하기
  • 오류신고

TOP