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)
세법(稅法; tax law)
세법은 과세권(課稅權)의 주체로서의 국가 또는 지방자치단체와 경제활동의 주체로서의 국민과의 사이에 형성되는 조세법률관계(租稅法律關係)를 규율하는 법을 말한다. 국세기본법은 제2조 제2호에서 국세의 종목과 세율을 정하고 있는 법률과 국세징수법·조세특례제한법·국제조세조정에관한법률·조세범처벌법과 조세범처벌절차법을 세법이라 정의하고 있다. 국세기본법은 국세기본법상 세법에는 포함되지 아니하지만 넓은 의미(廣義)의 세법이라고 말할 수 있다.
〔참조조문〕기법 2 2호