저자의 연구 키워드

저자의 연구 키워드

#가산세

#가업승계

#가업승계세제

#가업용 자산

#객관성

#거주지국

#공권력

#공동세

#공정성

#교육세

#기준경비율(Basic Expense Rate)

#납세협력의무

#누적효과

#단순경비율(Simple Expense Rate)

#독립세원화

#마진과세제도

#매입가액 한도

#민간위탁

#법인세

#보험금

#보험료 소득공제

#부가가치세

#상속세 및 증여세

#생명보험산업

#성과관리

#소득세

#소득세(Income Tax)

#수탁자

#심판청구

#외국납부세액공제

#의제매입세액공제

#의제배당

#이중과세

#이중처벌

#자산의 무상이전

#재정정책수단

#재활용폐자원

#적격합병

#적격합병 사후관리

#전문적 인력

#정액가산세

#조세기능

#조세벌

#조세심판원

#조세지출

#조세지출예산서

#지방세

#지방세법

#지방세특례제한법

#지방소득세

#지방소비세

#체납징수

#추계과세(Estimated Taxation)

#추계과세의 방법(Method of Estimated Taxation)

#특별징수

#포합주식

#합병과세제도

#행정청 권한

#환수효과

#a limit of purchase price

#accumulation effect

#Additional Tax

#and Inheritance Tax and Gift Tax

#authority of administrative office

#collection of delinquent tax

#Combined Stock

#Common Tax

#corporate tax

#deductions for insurance premium

#deemed input tax deduction

#Double Taxation

#Dual Punishment

#education tax

#Experts

#Extraordinary Collection

#Fairness

#Fictitious Dividend

#Fiscal policy measure

#Fixed Asset for Family Business

#Fixed Rate Additional Tax

#Foreign Tax Credit

#governmental power

#Gratuitous Conveyance of Asset

#income tax

#Independent Tax

#independent tax basis

#insurance proceeds

#Legitimate Merger

#life insurance industry

#Local Consumption Tax

#local income tax

#Local Tax

#Local Tax Act

#Local tax law

#margin scheme

#Merger Tax System

#Municipality

#National Tax Appeal

#Objectivity

#outsourcing

#Performance management

#Post Control of Legitimate Merger

#recycling of scrapped materials

#redemption effect

#redemptioneffect

#Residence Country

#Restriction of Special Local Taxation Act

#Succession to Family Business

#Tax Autonomy

#Tax expenditure

#Tax expenditure budget

#Tax function

#Tax Payment Cooperation Obligations

#Tax Tribunal

#Taxation on Succession to Family Business

#trustee

#Value-added Tax