세무학 용어 전체 목록
국가 세수 체계와 각종 세법을 상세히 다루는 학문입니다. 소득세법, 법인세법, 부가가치세법 등 주요 세법부터 국제조세, 관세, 상속·증여세법까지 다양한 세제를 포함하며, 조세정책·재정학과 조세행정·절차법, 조세불복·쟁송 등 실무 차원까지 아우릅니다. 세무사, 회계사, 기업 재무팀, 국세청 공무원, 그리고 절세 전략이 필요한 고소득 사업자와 기업이 주요 사용자입니다.
총 324개 용어 · 다른 분야 보기
관세 (14개)
- 과세물건 확정시기 (Time of Determination of Dutiable Goods)
- 관세(조세법) (Customs Duty)
- 관세법상 가산세 (Additional Tax under the Customs Act)
- 관세율 (Tariff Rate)
- 관세율표(HS코드) 품목분류 (HS Code Classification)
- 관세평가방법 (Customs Valuation Methods)
- 긴급관세 (Emergency Tariff (Safeguard Duty))
- 보세구역 (Bonded Area)
- 보세제도 (Bonded System)
- 상계관세 (Countervailing Duty)
- 수입신고 (Import Declaration)
- 자유무역협정 관세특례 (FTA Tariff Special Provisions)
- 잠정가격신고 (Provisional Price Declaration)
- 특혜관세 (Preferential Tariff)
국제조세 (25개)
- 간주외국납부세액공제 (Tax Sparing Credit)
- 거주지국과세 (Residence-Country Taxation)
- 고정사업장 지위의 인위적 회피 (Artificial Avoidance of Permanent Establishment Status)
- 국가간 금융정보자동교환제도 (Common Reporting Standard (CRS))
- 국외원천소득 (Foreign-Source Income)
- 국외전출세 (Exit Tax)
- 글로벌최저한세(필라2) (Global Minimum Tax (Pillar Two))
- 다자간 조세행정공조협약 (Multilateral Convention on Mutual Administrative Assistance in Tax Matters)
- 디지털세(필라1) (Digital Tax (Pillar One))
- 상호합의절차(MAP) (Mutual Agreement Procedure)
- 세원잠식과 소득이전(BEPS) (Base Erosion and Profit Shifting)
- 수익적 소유자 (Beneficial Owner)
- 실질적 관리장소 (Place of Effective Management)
- 양자간 조세조약 (Bilateral Tax Treaty)
- 외국납부세액공제 (Foreign Tax Credit)
- 원천지국과세 (Source-Country Taxation)
- 이중과세방지 (Avoidance of Double Taxation)
- 정상가격 사전승인제도(APA) (Advance Pricing Arrangement)
- 정상가격산출방법 (Transfer Pricing Methods)
- 조세정보교환협정(TIEA) (Tax Information Exchange Agreement)
- 조세조약남용방지규정(LOB) (Limitation on Benefits (LOB))
- 조세조약상 제한세율 (Treaty Withholding Tax Rate)
- 조세협력 (Tax Cooperation)
- 특정외국법인유보소득 합산과세 (Controlled Foreign Corporation (CFC) Taxation Rule)
- OECD 모델조세조약 (OECD Model Tax Convention)
법인세법 (22개)
- 가지급금 인정이자 (Deemed Interest on Provisional Payments)
- 감가상각비 (Depreciation Expense)
- 기부금 손금산입한도 (Donation Deduction Limit)
- 기업업무추진비 (Business Promotion Expenses)
- 법인세 (Corporate Income Tax)
- 법인세 중간예납 (Interim Prepayment of Corporate Tax)
- 법인세 최저한세 (Corporate Minimum Tax)
- 부당행위계산부인 (Denial of Unfair Act and Calculation)
- 비영리법인 수익사업과세 (Taxation of For-profit Activities of Nonprofit Corporations)
- 세무상 이월결손금 공제 (Deduction of Tax Loss Carryforward)
- 세액공제 이월공제 (Carryforward of Tax Credits)
- 업무무관자산 (Non-business-use Assets)
- 연결납세제도 (Consolidated Tax Return System)
- 자본거래를 이용한 이익분여 (Profit Transfer through Capital Transactions)
- 자본거래와 세무조정 (Capital Transactions and Tax Adjustment)
- 적격합병 (Qualified Merger)
- 접대비 (Entertainment Expenses)
- 접대비 한도초과액 (Excess of Entertainment Expense Limit)
- 지급이자 손금불산입 (Non-deduction of Paid Interest)
- 청산소득 (Liquidation Income)
- 특수관계인의 범위 (Scope of Related Parties (Corporate Tax))
- 합병평가차익 (Merger Valuation Gain)
부가가치세법 (22개)
- 간이과세자 (Simplified Taxpayer)
- 겸영사업자 (Concurrent Business Operator)
- 공통매입세액안분계산 (Apportionment of Common Input Tax)
- 대리납부 (Vicarious Payment of VAT)
- 대손세액공제 (Bad Debt Tax Deduction)
- 매입자발행세금계산서 (Buyer-issued Tax Invoice)
- 면세 (Tax Exemption)
- 부가가치세 과세표준 (VAT Tax Base)
- 사업자등록 (Business Registration (VAT))
- 세금계산서 (Tax Invoice)
- 수입 부가가치세 (Import VAT)
- 신용카드매출전표 등 발행세액공제 (Credit Card Sales Slip Tax Credit)
- 영세율세금계산서 (Zero-rate Tax Invoice)
- 용역의 공급 (Supply of Services)
- 위탁매매 부가가치세 (VAT on Consignment Sales)
- 의제매입세액공제 (Deemed Input Tax Deduction)
- 일반과세자 (General Taxpayer (VAT))
- 재화의 간주공급 (Deemed Supply of Goods)
- 재화의 공급 (Supply of Goods)
- 전자세금계산서 (Electronic Tax Invoice)
- 전자적용역 부가가치세 (VAT on Electronic Services)
- 폐업시 잔존재화 (Remaining Goods upon Business Closure)
상속·증여세법 (24개)
- 가업상속공제 (Family Business Inheritance Deduction)
- 가업승계 증여세 과세특례 (Gift Tax Special Taxation for Business Succession)
- 공익법인 출연재산 과세특례 (Tax Special Treatment for Property Donated to Public-interest Corporations)
- 명의신탁 (Title Trust)
- 명의신탁재산의 증여의제 (Deemed Gift of Title-trusted Property)
- 배우자상속공제 (Spousal Inheritance Deduction)
- 보충적 평가방법 (Supplementary Valuation Method)
- 부담부증여 (Gift with Burden)
- 비상장주식 평가 (Valuation of Unlisted Stocks)
- 상속공제 (Inheritance Deduction)
- 상속세 결정과 경정 (Determination and Correction of Inheritance Tax)
- 상속세 과세가액 (Taxable Value of Inheritance)
- 상속세 물납 (Payment of Inheritance Tax in Kind)
- 상속세 연대납세의무 (Joint Inheritance Tax Liability)
- 상속세 연부연납 (Installment Payment of Inheritance Tax)
- 세대생략증여 할증과세 (Generation-skipping Gift Tax Surcharge)
- 유류분반환청구와 상속세 (Legal Reserve Claim and Inheritance Tax)
- 저가양수·고가양도에 따른 이익의 증여 (Deemed Gift from Transactions at Unfair Price)
- 증여세 과세가액 (Taxable Value of Gift)
- 증여세 완전포괄주의 (Comprehensive Gift Taxation)
- 증여의제 (Deemed Gift)
- 증여재산공제 (Gift Property Deduction)
- 증여추정 (Presumption of Gift)
- 최대주주할증평가 (Largest Shareholder Premium Valuation)
세무회계 (23개)
- 감가상각 시부인 (Depreciation Adjustment (Approval/Disapproval))
- 결산조정 (Settlement Adjustment)
- 과세표준 및 세액조정계산서 (Tax Base and Tax Amount Adjustment Statement)
- 기업회계기준과 세법의 차이 (Difference Between K-GAAP and Tax Law)
- 사외유출 (Outflow from Corporation)
- 세무상 대손충당금 (Bad Debt Allowance (Corporate Tax))
- 세무상 순자산가액 (Tax Net Asset Value)
- 세무상 자산의 취득가액 (Tax Acquisition Cost of Assets)
- 세무상 충당금 (Tax Reserve)
- 세무조정계산서 (Tax Adjustment Statement)
- 세무조정계산서 부속서류 (Supplementary Documents of Tax Adjustment Statement)
- 세무조정사항의 사후관리 (Follow-up Management of Tax Adjustment Items)
- 소득처분 (Income Disposition)
- 손금불산입 (Non-Deductible Expense)
- 손금산입 (Deductible Expense Inclusion)
- 손익귀속시기 (Timing of Income and Expense Recognition)
- 신고조정 (Return Adjustment)
- 유보 (Retained Adjustment (Internal Reserve))
- 익금불산입 (Exclusion from Gross Income)
- 익금산입 (Inclusion in Gross Income)
- 익금산입·손금불산입 소득처분 (Income Disposition of Add-backs)
- 자본금과 적립금조정명세서 (Statement of Adjustment to Capital and Reserves)
- 재고자산평가 세무조정 (Tax Adjustment for Inventory Valuation)
소득세법 (26개)
- 근로소득공제 (Earned Income Deduction)
- 금융소득종합과세 (Comprehensive Taxation of Financial Income)
- 기준시가 (Standard Market Price)
- 기타소득 (Other Income)
- 배당소득 (Dividend Income)
- 분리과세 (Separate Taxation)
- 비과세소득 (Non-taxable Income under the Income Tax Act)
- 사업소득 (Business Income (Income Tax))
- 소득공제와 세액공제 (Income Deduction vs. Tax Credit)
- 실지거래가액 (Actual Transaction Price)
- 연말정산 (Year-end Tax Settlement)
- 의제배당 (Deemed Dividend)
- 이월공제 (Carryforward Deduction (Income Tax))
- 이월과세 (Carryover Taxation)
- 이자소득 (Interest Income)
- 인적공제 (Personal Exemption)
- 인적용역소득 (Personal Service Income)
- 장기보유특별공제 (Long-term Holding Special Deduction)
- 종합과세 (Global Taxation)
- 종합소득공제 (Comprehensive Income Deduction)
- 종합소득세 (Comprehensive Income Tax)
- 종합소득세 신고 (Comprehensive Income Tax Return)
- 종합소득세 중간예납 (Interim Prepayment of Comprehensive Income Tax)
- 종합소득세율 (Comprehensive Income Tax Rate)
- 퇴직소득세 (Retirement Income Tax)
- 필요경비 (Necessary Expenses)
조세범처벌 (19개)
- 고발전치주의 (Prior Accusation Requirement)
- 관세포탈죄 (Crime of Customs Duty Evasion)
- 명의대여 (Name Lending)
- 세금계산서 미발급 (Failure to Issue Tax Invoice)
- 세무공무원의 비밀유지의무 위반죄 (Breach of Tax Official's Confidentiality Duty)
- 세무조사거부죄 (Crime of Refusing Tax Investigation)
- 양벌규정 (Dual Liability Provision (Tax))
- 자료상 (Fictitious Data Trader)
- 조세범처벌법 (Punishment of Tax Offenses Act)
- 조세범처벌절차법 (Act on Procedure for the Punishment of Tax Offenses)
- 조세범칙조사 (Tax Offense Investigation)
- 조세포탈범 (Tax Evasion Crime)
- 조세포탈죄의 고의 (Intent in Tax Evasion Crime)
- 조세포탈죄의 기수시기 (Time of Consummation of Tax Evasion Crime)
- 체납처분면탈죄 (Crime of Evading Disposition for Failure to Pay Tax)
- 통고처분 (Notification Disposition)
- 특정범죄가중처벌법상 조세포탈 (Aggravated Punishment for Tax Evasion)
- 허위계산서 발급 (Issuance of False Invoice)
- 허위세금계산서 (False Tax Invoice)
조세법 총론 (26개)
- 고유개념 (Inherent Concept in Tax Law)
- 과세권 (Taxing Power)
- 과세단위 (Taxable Unit)
- 과세물건 (Taxable Object)
- 과세요건 (Elements of Taxation)
- 국세기본법 (Framework Act on National Taxes)
- 국세부과제척기간 (Exclusion Period for Tax Imposition)
- 납세의무 (Tax Liability)
- 납세의무자 (Taxpayer)
- 부과과세제도 (Assessment Taxation System)
- 세법의 해석 (Interpretation of Tax Law)
- 세액공제와 세액감면 (Tax Credit and Tax Exemption)
- 소급과세금지 (Prohibition of Retroactive Taxation)
- 신고납세제도 (Self-assessment Taxation System)
- 신의성실원칙 (Principle of Good Faith in Taxation)
- 실질과세원칙 (Substance-Over-Form Principle)
- 실질귀속자 원칙 (Beneficial Owner Principle (Domestic))
- 연대납세의무 (Joint and Several Tax Liability)
- 유추해석금지원칙 (Prohibition of Analogical Interpretation in Tax Law)
- 제2차 납세의무 (Secondary Tax Liability)
- 조세공평주의 (Principle of Tax Equity)
- 조세법률주의 (No Taxation Without Law)
- 조세법의 법원 (Sources of Tax Law)
- 조세채권 (Tax Claim)
- 조세채권 소멸시효 (Extinctive Prescription of Tax Claims)
- 차용개념 (Borrowed Concept in Tax Law)
조세불복·쟁송 (21개)
- 감사원 심사청구 (Board of Audit and Inspection Examination Request)
- 경정거부처분 (Disposition of Refusal to Correct)
- 과세전적부심사 (Pre-Assessment Review)
- 과세처분의 무효와 취소 구별 (Distinction Between Void and Voidable Tax Disposition)
- 과세처분의 하자 (Defect in Tax Disposition)
- 불복기간 (Period for Filing Tax Appeal)
- 불복청구의 병합 (Consolidation of Tax Appeals)
- 불이익변경금지원칙 (Prohibition of Reformatio in Peius)
- 심사청구 (Request for Examination)
- 심판청구 (Request for Adjudication)
- 이의신청 (Objection)
- 입증책임(조세소송) (Burden of Proof in Tax Litigation)
- 재조사결정 (Reinvestigation Decision)
- 조세소송 (Tax Litigation)
- 조세소송의 소송물 (Subject Matter of Tax Litigation)
- 조세심판원 (Tax Tribunal)
- 조세심판원 결정의 기속력 (Binding Force of Tax Tribunal's Decision)
- 집행부정지원칙 (Principle of Non-suspension of Execution)
- 처분의 취소 (Revocation of Disposition)
- 총액주의와 쟁점주의 (Total Amount Doctrine vs. Issue Doctrine)
- 필요적 전치주의 (Mandatory Pre-litigation Procedure)
조세정책·재정학 (35개)
- 감면세액공제 (Tax Reduction and Exemption Credit)
- 고용창출투자세액공제 (Employment Creation Investment Tax Credit)
- 과세소득탄력성 (Elasticity of Taxable Income)
- 근로장려세제 (Earned Income Tax Credit Program)
- 누진세와 비례세 (Progressive Tax and Proportional Tax)
- 램지원칙 (Ramsey Rule)
- 부유세 (Wealth Tax)
- 사회보험료 세액공제 (Social Insurance Premium Tax Credit)
- 세원의 투명성 (Tax Base Transparency)
- 세율구조 (Tax Rate Structure)
- 연구·인력개발비 세액공제 (R&D Tax Credit)
- 응익부담원칙 (Benefit Principle of Taxation)
- 임시투자세액공제 (Temporary Investment Tax Credit)
- 자녀장려세제 (Child Tax Credit Program)
- 조세경쟁 (Tax Competition)
- 조세귀착 (Tax Incidence)
- 조세와 사회후생 (Taxation and Social Welfare)
- 조세와 자원배분 (Taxation and Resource Allocation)
- 조세의 소득재분배효과 (Income Redistribution Effect of Taxation)
- 조세저항 (Tax Resistance)
- 조세전가 (Tax Shifting)
- 조세중립성 (Tax Neutrality)
- 조세지출 (Tax Expenditure)
- 조세지출예산제도 (Tax Expenditure Budget System)
- 조세탄력성 (Tax Elasticity)
- 조세특례 사후관리 (Post-management of Tax Incentives)
- 조세특례제한법 (Restriction of Special Taxation Act)
- 조특법상 최저한세 (Minimum Tax under the Restriction of Special Taxation Act)
- 중소기업 특별세액감면 (Special Tax Reduction for SMEs)
- 지하경제와 세원잠식 (Underground Economy and Tax Base Erosion)
- 창업중소기업 세액감면 (Tax Reduction for Startup SMEs)
- 초과부담 (Excess Burden)
- 최적조세이론 (Optimal Taxation Theory)
- 토빈세 (Tobin Tax)
- 통합투자세액공제 (Integrated Investment Tax Credit)
조세행정·절차법 (25개)
- 가산금 (Additional Dues)
- 결손처분 (Write-off Disposition)
- 결정과 경정 (Determination and Correction (Tax))
- 경정청구 (Request for Correction)
- 경정청구 배제사유 (Grounds for Excluding Request for Correction)
- 과세예고통지 (Advance Notice of Taxation)
- 과세표준신고 (Tax Base Return)
- 국세우선의 원칙 (Principle of National Tax Priority)
- 국세징수권 (Right to Collect National Tax)
- 국세청 (National Tax Service)
- 기한후신고 (Late Filing Return)
- 납부지연가산세 (Additional Tax for Delayed Payment)
- 납세담보 (Tax Security)
- 납세보증인 (Tax Guarantor)
- 납세자권리헌장 (Taxpayer's Bill of Rights)
- 세무대리인 (Tax Agent)
- 세무조사 관할 (Jurisdiction of Tax Investigation)
- 세무조사 사전통지 (Advance Notice of Tax Investigation)
- 압류·공매 (Seizure and Public Auction)
- 원천징수의무자 (Withholding Agent)
- 조세채권자대위권 (Subrogation Right of Tax Creditor)
- 조세채권자의 사해행위취소권 (Tax Creditor's Right to Revoke Fraudulent Act)
- 조세환급가산금 (Additional Refund on Tax Refund)
- 질문조사권 (Right to Question and Investigate)
- 체납처분 (Disposition for Failure to Pay Tax)
조세회피와 절세 (17개)
- 가장행위 (Sham Transaction)
- 단계거래원칙 (Step Transaction Doctrine)
- 법인전환을 통한 절세 (Tax Saving through Corporatization)
- 세대분리를 이용한 절세 (Tax Saving through Household Separation)
- 소득분산을 통한 절세 (Tax Saving through Income Splitting)
- 우회거래 (Circumvention Transaction)
- 우회양도 (Indirect Transfer)
- 이월과세를 이용한 절세 (Tax Saving Using Carryover Taxation)
- 일반적 조세회피방지규정 (General Anti-Avoidance Rule)
- 자산의 저가양도를 통한 조세회피 (Tax Avoidance through Underpriced Asset Transfer)
- 절세 (Tax Saving)
- 조세포탈·회피·절세의 구별 (Distinction Between Tax Evasion, Avoidance, and Saving)
- 조세피난처를 이용한 조세회피 (Tax Avoidance Using Tax Havens)
- 조세회피목적의 법인격 남용 (Abuse of Corporate Personality for Tax Avoidance)
- 조세회피행위 (Tax Avoidance)
- 주요목적기준 (Principal Purpose Test)
- 특정조세회피방지규정 (Specific Anti-Avoidance Rule (SAAR))
지방세법 (14개)
- 과밀억제권역 취득세 중과 (Heavy Acquisition Tax in Overconcentration Control Zone)
- 과점주주 간주취득세 (Deemed Acquisition Tax on Oligopolistic Shareholder)
- 담배소비세 (Tobacco Consumption Tax)
- 레저세 (Leisure Tax)
- 시가표준액 (Standard Market Value (Local Tax))
- 자동차세 (Automobile Tax)
- 주민세 (Resident Tax)
- 지방교육세 (Local Education Tax)
- 지방세 부과제척기간 (Exclusion Period for Local Tax Imposition)
- 지방세 체납처분 (Disposition for Failure to Pay Local Tax)
- 지방세특례제한법 (Restriction of Special Local Taxation Act)
- 지방소득세 (Local Income Tax)
- 지방소비세 (Local Consumption Tax)
- 지역자원시설세 (Regional Resource and Facility Tax)
기타 (11개)
- 1세대 1주택 비과세 (One-Household-One-House Tax Exemption)
- 개별공시지가 (Individual Officially Assessed Land Price)
- 국민부담률 (National Burden Ratio)
- 등록면허세 (Registration and License Tax)
- 래퍼 곡선 (Laffer Curve)
- 반덤핑관세 (Anti-Dumping Duty)
- 원산지규정 (Rules of Origin)
- 조세부담률 (Tax Burden Ratio)
- 종합부동산세 (Comprehensive Real Estate Tax)
- 취득세 (Acquisition Tax)
- 표준지공시지가 (Standard Land Price)