세무용어사전
세무용어사전은 삼일피더블유씨솔루션의 공식의견은 아니며, 용어는 문맥에 따라 의미나 표현이 다양하므로 참고자료로 사용하시기 바랍니다.
| 용 어 |
영 문 |
| 가산금 | additional charge |
| 가산법 | additional method |
| 가산세 | penalty |
| 가업상속공제 | deductions for inheritance of a family business |
| 가지급금 | suspense / temporary payments |
| 가짜석유제품 | counterfeit petroleum products |
| 가짜석유제품의 제조 또는 판매의 죄 | manufacture or sale of counterfeit petroleum products |
| 각하 | rejection |
| 간이과세 | simplicity taxation |
| 간이과세의 포기 | waiver of simplified taxation |
| 간이과세자 | simplified taxable person |
| 간이세금계산서 | simplified tax invoice |
| 간이세율 | simplified tax rate |
| 간접세 | indirect tax |
| 간접외국납부세액공제 | indirect foreign tax credit |
| 간접적 탈세범 | indirect criminal of tax evasion |
| 간주상속재산 | deemed inherited property |
| 간주외국납부세액공제 | deemed foreign tax credit |
| 간주임대료 | deemed rental income |
| 간주취득 | deemed acquisition |
| 감가상각 | depreciation |
| 감가상각방법 | depreciation method |
| 감가상각비의 시부인 | depreciation tax adjustment |
| 감가상각의제 | deemed depreciation |
| 감자에 따른 이익의 증여 | donation of profits following gratuitous loan, etc. of money |
| 강제집행 | compulsory execution |
| 개괄주의 | comprehensive principle |
| 개발비 | development costs/expenses |
| 개인 | individual |
| 개인적 공급 | individual supply |
| 개체설 | separate entity theory |
| 거래순이익률방법 | transactional net margin method |
| 거래장소 | transaction place |
| 거래징수 | collection over transactions, charging in transaction |
| 거래징수의무자 | person liable for collection over transactions |
| 거소 | place of residence |
| 거주자 | resident |
| 거주지국과세방식 | subject-to-tax approach |
| 거짓으로 기재한 근로소득원천징수영수증의 발급 등 | issuance, etc. of withholding receipts of earned income entered falsely |
| 건설자금이자 | interest related to loan for construction, capitalised interest |
| 결산조정 | tax adjustments in return, closing adjustment |
| 결손금 | losses, deficit |
| 결손금소급공제 | loss carryback, carryback of deficit |
| 결정 | determination |
| 결정 | decision |
| 결정과 경정 | decisions and rectification |
| 경매 | auction |
| 경정 | reassessment |
| 경정결정 | determination of reassessment |
| 경정청구 | claim for reassessment / rectification |
| 경정청구권 | claim of reassessment |
| 계산서 | tax invoice |
| 계산서제출불성실가산세 | |
| 계산서합계표 불성실가산세 | |
| 계속기록법 | Perpetual inventory method |
| 고가매입 | expensive purchase |
| 고가양도 | transfer at higher price than market price |
| 고발전치주의 | principle of indispensable accusation |
| 고유목적사업준비금 | reserve fund for essential business, reserve funds for proper purpose business |
| 고정사업장 | permanent establishment (PE), fixed place of business |
| 공급가액 | value of supply |
| 공급의제 | deemed supply |
| 공동사업자 소득세부과 | levying income tax on a place of joint businessmen |
| 공동사업합산과세 | aggregate taxation of joint business |
| 공동세방식 | joint taxation method |
| 공매 | public auction / sale |
| 공매보증금 | deposit for public auction |
| 공매의 중지 | suspension of public auction |
| 공매참가의 제한 | restriction of participating auction |
| 공소시효에 관한 특례 | period of prescription of public prosecution |
| 공시송달 | conveyance by public announcement |
| 공시지가 | publicly notified price |
| 공익목적 출연재산의 과세가액 불산입 | non-inclusion, etc. in taxable value of property contributed to public service corporation, etc. |
| 공익법인 등의 출연재산에 대한 상속세 과세가액 불산입 | non-inclusion of property contributed to public service corporation, etc. in taxable value of inherited property |
| 공제법 | subtraction method |
| 공통매입세액 | common input tax |
| 공통매입세액의 계산 | calculation of common input tax amounts |
| 과납금 | overpayment |
| 과세기간 | taxable period |
| 과세단위 | unit of assessment |
| 과세당국 | tax authority |
| 과세대상의 무제한성 | unlimitedness of taxable object |
| 과세대상의 제한성 | limitedness of taxable object |
| 과세물건 | object of taxation |
| 과세물건의 귀속 | attribution of taxation object |
| 과세사업 | taxable business |
| 과세요건 | tax requisition |
| 과세요건명확주의 | clarity of tax law |
| 과세요건법정주의 | legality of taxation |
| 과세유형의 전환 | transfer in taxation type |
| 과세이연 | postponement of taxation |
| 과세전적부심사 | review system of the legality before taxation |
| 과세처분의 하자 | defect on taxation |
| 과세표준 | tax base |
| 과세표준과 세액 계산의 기본구조 | structure of calculation of tax base and tax amount |
| 과세형평과 합목적성의 원칙 | principle of equity in taxation and purposiveness |
| 과소신고가산세 | |
| 과소자본세제 | thin capitalization rules |
| 과오납 | overpayment and erroneous payment |
| 과점주주 | controlling shareholder |
| 관세 | tariff, customs, custom duties |
| 관허사업의 제한 | restriction of licensed business |
| 광의의 배분 | |
| 광의의 조세포탈 | tax evasion in a broad sense |
| 광의의 징수처분 | collection disposition in a broad sense |
| 교부송달 | personal service, delivery |
| 교부의무자 | obligator of tax invoice delivery |
| 교부청구 | request for delivery, request for share distribution |
| 구상채권상각충당금 | allowances to redeem claims for indemnity |
| 국고보조금 | government subsidies |
| 국고적 조세 | treasury tax |
| 국내사업장 | domestic business place |
| 국내원천소득 | domestic source income |
| 국세 | national tax |
| 국세부과 | levy of national tax |
| 국세소멸시효 | extinctive prescription of national tax |
| 국세우선권 | priority of national taxes |
| 국세징수권의 소멸시효 | extinctive prescription of national tax collection |
| 국세환급금 | tax refund |
| 국외소득면제법 | exemption method |
| 국외원천소득 | foreign source income |
| 국외자산양도소득금액 | amount of capital gains on disposal of foreign assets |
| 국외지배주주 | foreign controlling shareholder |
| 국외특수관계인 | foreign related party |
| 국제거래 | international transaction |
| 국제이중과세 | international double taxation |
| 국제적 탈세 | international tax evasion |
| 국제조세조정에 관한 법률 | Law for Coordination of International Tax Affairs |
| 권리 | rights |
| 권리의무확정주의 | settlement principle of rights / claims and obligations |
| 권리확정주의 | principle of settlement of rights |
| 권한 있는 당국 | competent authority |
| 귀속 | attribution |
| 귀속소득 | imputed income |
| 귀속시기 | imputed time |
| 근거과세의 원칙 | principle of documentary / well-founded taxation |
| 근로소득 | wage and salary income, employment income |
| 근로소득금액 | amount of employment income |
| 근로소득세액공제 | tax credit for wage and salary income |
| 근로장려세제 | Earned Income Tax Credit; EITC |
| 금융부채 | financial liability |
| 금융상품 | financial instruments |
| 금융소득 | financial income |
| 금융자산 | financial assets |
| 금융재산 | financial property |
| 금융재산 상속공제 | inheritance deductions of financial property |
| 금전납부 | payment in money, cash payment |
| 금전무상대출 등에 따른 이익의 증여 | donation of profits following gratuitous loan, etc. of money |
| 금품 수수 및 공여의 죄 | receiving and granting money or other valuables |
| 기각 | dismissal |
| 기간과세 | principle of period taxation |
| 기간손익계산 | periodical accounting of profit and loss |
| 기부금 | donation |
| 기부금영수증등 불성실가산세(법인세) | |
| 기부채납 | contributed acceptance |
| 기속력 | binding force |
| 기업결합 | combination of enterprise |
| 기업회계의 존중 | respect for corporate accounting |
| 기업회계존중의 원칙 | principle of respect for business(corporate) accounting |
| 기장불성실가산세 | penalty on failure to keep adequate records |
| 기준경비율 | basic expense rate, standard and simplifed expense rate |
| 기준시가 | standard market price |
| 기초공제 | basic deductions |
| 기타소득 | other income |
| 기타소득금액 | amount of other income |
| 기한 후 신고 | tax return after due date |
