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* 찾고자 하는 용어를 입력해 주세요. select * from dic where 1 and substring(english,1,1)='T' and cate='s'ORDER BY id ASC 가설재(假設材; temporary resources) 간편장부대상자(簡便帳簿對象者; the subject of simple ledger) 거래과세(去來課稅; taxation on transaction) 거래세(去來稅; transfer) 거래시기(去來時期; time of transaction, tax point) 거래장소(去來場所; transaction place) 경과규정(經過規定; transition rule) 고지세액(告知稅額; tax amount of notice) 공급시기(供給時期; time of supply) 공동사업합산과세(共同事業合算課稅; the adding up taxation of a joint undertaking) 공익신탁(公益信託; trust for public benefit) 과세가격(課稅價格; taxable value) 과세가액(課稅價額; taxable value) 과세거래(課稅去來; taxable transaction) 과세권자(課稅權者; taxation subject) 과세기간(課稅期間; taxation period) 과세기준일(課稅基準日; the basic date for taxation) 과세문서(課稅文書; taxable document) 과세물품(課稅物品; taxable commodity) 과세사업(課稅事業; taxable operations) 과세소득(課稅所得; taxable income) 과세연도(課稅年度; tax year) 과세요건(課稅要件; tax requisition) 과세유형(課稅類型; type of taxation) 과세유형전환(課稅類型轉換; transfer in type of taxation) 과세유흥장소(課稅遊興場所; taxable merrymaking place) 과세자료(課稅資料; tax data) 과세장소(課稅場所; taxable place) 과세주체(課稅主體; taxation subject) 과세처분(課稅處分; taxation) 과세최저한(課稅最低限; tax threshold) 과세표준(課稅標準; tax base) 과세표준확정신고(課稅標準確定申告; Tax returns) 관세(關稅; tariff, customs duties) 관세율(關稅率; tariff rate) 관세율표(關稅率表; tariff tax table) 교통세(交通稅; transportation tax) 국가공동상속설(國家共同相續說; theory on coinheritance of nation) 국세기본법(國稅基本法; The Basic Law for National Taxes) 국세심판관(國稅審判官; tax judge) 국세징수법(國稅徵收法; The National Tax Collection Law) 국세환급금(國稅還給金; tax refund) 국세환급금통지서(國稅還給金通知書; tax refund remittance notice) 국제조세조정에관한법률(國際租稅調整에관한法律; The Law for the Coordination of International Tax Affairs) 군납면제(軍納免除; tax exemption for supply of goods the military) 금납세·물납세(金納稅·物納稅; tax payment in cash or kind) 기술연구단체(技術硏究團體; technical research corporation) 기준시가(基準時價; tax standard value) 기준환율(基準換率; the basic exchange rate) 기한내신고(期限內申告; tax return within due date) 기한후신고(期限後申告; tax return after due date) 납부(納付; tax payment) 납부통지(納付通知; tax payment notice to secondary liable taxpayer) 납세고지(納稅告知; tax payment notice) 납세고지서(納稅告知書; tax papers) 납세관리인(納稅管理人; tax agent) 납세병마개(納稅병마개; tax cork) 납세보전(納稅保全; tax perpetuation) 납세보전제도(納稅保全制度; tax perpetuation system) 납세보증보험(納稅保證保險; tax bond insurance) 납세보증서(納稅保證書; tax guarantee) 납세보증인(納稅保證人; tax guarantor) 납세의무(納稅義務; tax obligation) 납세의무자(納稅義務者; tax payment obligor) 납세자(納稅者; taxpayer) 납세자권리헌장(納稅者權利憲章; the right charter of taxpayer) 납세자보호관(納稅者保護官; taxpayer advocate) 납세조합(納稅租合; tax association) 납세증명서(納稅證明書; tax payment certificate) 납세증지(納稅證紙; tax stamp) 납세지도교부금(納稅指導交付金; tax guidance subsidies) 단수처리(端數處理; treatment of a fraction) 담배소비세(담배消費稅; tobacco consumption tax) 담세력(擔稅力; taxable capacity) 담세자(擔稅者; tax-bearer) 면세(免稅; tax exemption) 면세반출(免稅搬出; tax-exempt transfer) 면세사업(免稅事業; tax-free business) 면세소득(免稅所得; tax-exempt income) 면세용역(免稅用役; tax-free service) 면세재화(免稅財貨; tax-free goods) 면세점(免稅點; tax exemption limit) 명의신탁(名義信託; title registration under a third partys name) 배당세액공제(配當稅額控除; tax credit for dividend) 배우자 등에 대한 양도시의 증여추정(配偶者 등에 대한 讓渡시의 贈與推定; transfer act of spouse, etc.) 봉사료수입금액(奉仕料收入金額; tip revenue; service charge revenue) 사업의 양도·양수(事業의 讓渡·讓受; transfer and acquisition of business) 상표권(商標權; trademark right) 세금계산서(稅金計算書; tax invoice) 세무조정(稅務調整; tax adjustment) 세무회계(稅務會計; tax accounting) 세법(稅法; tax law) 세액감면(稅額減免; tax reduction) 세액공제(稅額控除; tax credit) 세율(稅率; tax rates) 소전(消轉; transformation) 속지주의(屬地主義; territorial principle) 수입세금계산서(輸入稅金計算書; tax invoice on import) 신고·납부(申告·納付; tax return and tax payment) 양도(讓渡; transfer) 양도가액(讓渡價額; transfer price) 양도비용(讓渡費用; transfer expense) 양도소득과세표준(讓渡所得課稅標準; tax base on transfer income) 양도소득금액(讓渡所得金額; transfer income) 양도차익(讓渡差益; transfer gain) 영업양도(營業讓渡; transfer of business) 외교관면세(外交官免稅; tax exemptions on diplomat) 외국법인의 납세의무(外國法人의 納稅義務; tax liability of foreign corporation) 운수·창고 및 통신업(運輸·倉庫 및 通信業; transportation, warehousing, and communication service) 유산과세방식(遺産課稅方式; taxation method on bequest) 유산취득과세방식(遺産取得課稅方式; taxation method on legatee) 이전가격(移轉價格; transfer price) 이전가격과세(移轉價格課稅; transfer pricing taxation) 이전지출(移轉支出; transfer expenditure) 인격승계설(人格承繼說; theory of succession of juridical personality) 일시재산소득(一時財産所得; temporary property income) 일시적차이(一時的差異; temporary difference) 임가공(賃加工; tall processing) 임시사업장(臨時事業場; temporary place of business) 자기주식(自己株式; treasury stock) 자본전입(資本轉入; transfer to capital) 잠정세율(暫定稅率; temporary tax rates) 저가양도(低價讓渡; transfer at lower price than market price) 절세(節稅; tax saving) 제세공과금(諸稅公課金; taxes and the public utilities charge) 제한납세의무자(制限納稅義務者; taxpayer with limited tax liability) 조세(租稅; tax) 조세감면(租稅減免; tax exemption) 조세공과(租稅公課; taxes and duties) 조세벌(租稅罰; tax punishment) 조세범(租稅犯; tax criminal) 조세법(租稅法; tax law) 조세법률관계(租稅法律關係; tax law concerned) 조세수입(租稅收入; tax revenue) 조세의 징수(租稅의 徵收; tax collection) 조세의 환급(租稅의 還給; tax refund) 조세정책(租稅政策; tax policy) 조세조약(租稅條約; tax treaty) 조세징수의무자(租稅徵收義務者; tax collection agent) 조세특례제한법(租稅特例制限法; the special tax treatment control law) 조세포탈범(逋脫犯; tax fraud) 조세피난처(租稅避難處; tax haven) 조세회피행위(租稅回避行爲; tax avoidance) 주민세의 납세의무자(住民稅의 納稅義務者; tax payment obligor of residence tax) 채권·증권의 환매조건부매매차익(債券·證券의 還買條件附賣買差益; trading profit from redemption on condition in bonds and securities) 채권·채무조정(債權·債務調整; troubled debt restructuring) 취득시기(取得時期; time of acquisition) 탈세(脫稅; tax evasion) 합법성의 원칙(合法性의 原則; the principle of legitimacy) 행정심판전치주의(行政審判前置主義; transposition system of administrative decision before the litigation) 현금주의과세(現金主義課稅; taxation on cash basis) 현물출자설(現物出資說; theory of investment in kind) 담세자(擔稅者; tax-bearer) 담세자란 조세의 최종적 그리고 실질적인 부담자를 의미한다. 예를 들면 부가가치세·특별소비세·주세 등과 같이 처음부터 조세상당액이 전가되는 것이 예정되어 있는 소비세에 있어서는 그 조세를 부담하는 자가 최종소비자라고 말할 수 있다.

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