<가>
가계자금융자 home equity indebtedness
가공거래 sham(fraudulent, colorable) transactions
가공이득 fictitious gains
가산 gross-up
가산법 addition method
가산세 penalty taxes
가산율 mark-up
가성채무 alleged indebtedness
가속상각방법 accelerated cost recovery system(ACRS)
가액공제법 deduction method
간이세금계산서 simplified tax invoice
간접세 indirect tax
간접세세무서 district offices of indirect taxes
감사보고서 audit workpapers
감자 stock redemption
감채기금제도 sinking fund system
개업비 start-up expenitures
개인세액공제 personal credits
개인소득세 individual income tax
개인소유기업 sole proprietorship
개인지주회사세 personal holding company tax
거래자집단 client-group
거래흥정이론 bargaining theory
거부율 cut-off rate
거주자 resident
결산조정 adjustment in setting accounts
결손금소급공제 loss carryback
결손금에 따른 세액효과 tax effects of operating losses
결손금이월 조세효과 tax loss carry-forwards(TLCF)
결손금이월공제 loss carryforward
결손금전기이월 법인세 환수액 refund of income taxes due to loss carry
결손금차기이월 미래세금이득 future tax benefits due to loss carryforwar
결손시 환급제도 loss carry-back system
결정세액 total tax
결집효과(묶음효과, 다발효과) bunching effect
결혼세 marriage tax
경감세율 reduced rate
경과세국 tax haven country
경사관세구조 tariff escalation system
경상소득 ordinary income
경영자 중심주의 managerialism
경제성 fiscal economy
경제적 능률성 economic efficiency
경제활성화세법 economic recovery tax act
고용세 employment tax
고용세액공제 job credit
고정사업장 permanent establishment
고정세율법 constant rate method
공개거래합자회사 publicly traded partnership(PTP)
공개회사 publicly held corporations
공동신고 joint filers
공사부담금 contribution in aid of construction
공용징용 compulsory acquisition
공정성 fairness
공제 및 자본비용 deducting and capitaling costs
공제법 subtraction method
과과세제도 official-assessment system
과대신고 overpricing
과세, 세무 taxation
과세계급상승 bracket creep
과세단위 tax unit
과세대상 교환거래 taxable exchange
과세문제 issues
과세물건 objects of taxation
과세산입비율방법 inclusion ratio method
과세소득 taxable gain
과세소득세액 tax liability
과세유보소득 accumulated taxable income
과세표준(과세소득) taxable income
과세표준(과표) tax base
과소납부 underpayment
과소신고 underpricing(understatement)
과소신고 가산세 penalty tax on underdeclaration
과소자본 thin capitalization
과오납세액 overpayment
과점이론 oligopolistic theory
관련(계)회사그룹 affiliated group
관련납세자 related taxpayer
관세 customs duty
교환관계(상충관계) trade-off relationship
구입세 purchase tax
구축효과 crowding-out effect
국별한도액방법 percountry limitation method
국세 national tax
국세청 ministry of finance
국세청 절차규정 revenue procedures
국세청통칙 revenue rulings
국제조세법 international tax law
국제조세분야 조사담당요원 international examiner
국제조세업무 프로그램 international enforcement program(IEP)
국제조세조약 tax treaties
권리의무확정주의 decisions of claim basis
귀속가득액 imputed earnings
귀속소득 imputed income
귀속이자 imputed interest
귀속임대료 imputed rent
귀속주의 attribution principle
규제 regulations
규제비용 regulatory costs
균등분배대등소득 equally distributed equivalent level of income
근로소득공제 earned income deduction
근로소득세 wage tax
근로소득세액공제 earned income tax credit
금고주 treasury stock
급여액 payroll
기계적 가설 mechanistic hypothesis
기관투자자조사 institutional investor study
기납부 추정세액 estimated tax payments
기능비교법 functional method
기밀비 secret service expense
기발행사채 outstanding bond
기본세 normal tax
기본세율 standard rate
기본연구개발비 basic research payments
기본적 독립기업수익법 basic arm‘s length return method(BALR)
기세액공제 중 환원분 recapture of previously claimed tax credits
기술개발준비금 technological development reserves
기업결합 business combinations
기업실사 due diligence
기채능력 debt capacity
기타 소비세 miscellaneous exercise tax
기타 자영업자 self-employed individuals
긴급부과 jeopardy assessment
<나>
납부기한 due dates for payment of tax
납세능력(협력)비용 compliance cost
납세대리인 tax agent
납세신고(세무신고) tax returns
납세의무자 persons subject to withholding, taxpayer
납세의무자의 신고지위 taxpayer’s filing status
납세이행비용 cost of compliance
납입자본금 paid-in capital
내국법인 domestic corporation
내국세 internal tax
내부거래 intercompany transactions
년금 annuity
년금보상 plan benefits
년금소득 pension-giving income
년금제도 qualified plans
녹색신고제도 green tax reporting system
농지세 farmland tax
누진세 progressive tax
누진세율 progressive tax rate
누진적 과세구조 progressive tax structure
누진적 자산증가세 progressive accretion tax
누진제도 graduation system
<다>
다국적기업 multi national enterprise(MNE)
단순성 simplicity
단일방정식법 single equation technique
단주 odd lots
담보능력 collateral
담보부사채 secured bond
담합 collusion
당기분 자진신고법인세 taxes estimated to be payable
당기순손실의 소급이월 net operating loss carrybacks
대부금과 전도금 loan and advances
대상법인 target corporation
대여기간 duration
대응조정 correlative adjustment
대체(선택)최저한세 alternative minimum tax (AMT)
대체상각법 alternative depreciation system(ADS)
도매시장 wholesale market
도세 provincial taxes
도시계획세 city planning tax
독립과세 separate taxation
독립기업가격, 정상거래가격 arm‘s length price(ALP)
독점이론 monopolistic advantage theory
동결효과 lock-in effect
동업기업(조합) partnership
동종자산 교환거래 like-kind exchange
등록세 registered tax
<라, 마>
리보금리 London inter-bank offering rate(LIBOR)
마권세 horse race tax
매개기관 intermediaries
매도회사 acquired firm
매매계약 definitive agreement(D/A)
매수회사 acquiring firm
매출이익율 gross profit margin
면세(면제) exemptions
면책규정, 면제규정, 안전조항 safe harbor
면허세 license tax
면허세신고서 franchise tax returns
명시적 자본비용 explicit costs
모형의 설정 specification of the model
목적세 earmarked tax
무담보부사채 unsecured bond
무보증사채 unguaranteed bond
무역관련법안 trade regulation
무이자대여 interest-free loan
무작위추출방법 taxpayer compliance measurement program(TCMP)
무효 revocation
물가연동공제액 indexation allowance
물세 impersonal tax, tax on goods and possessions
미 재무성증권 U.S. treasury bonds and notes
미국국세청 internal revenue service(IRS)
미국내 이자율법 branch book/dollar method(BBP)
미국연방준비제도이사회 federal reserve board
미국회계감사원 united states general accounting office
미발행 outstanding
미실현이득 accrued capital gains
미연방세법 internal revenue code(IRC)
<바>
발행비용 floatation cost
발행주식총수 outstanding shares issued
배당세액공제 tax credit for dividend
배당소득 dividend gain
배당환원 discounted dividend payout
배우자공제 spouse deduction
배타적 과세권 exclusive right to tax
벌과금 civil negligence penality
법인과세소득세액 corporate tax liability
법인면허세 corporation franchise taxes
법인세 기간배분 interperiod income tax allocation
법인세 주주귀속법 imputation method
법인세부채(총결정세액) income tax liability
법인세신고서 corporation income tax return
법인세영향인식법 tax effect accounting methods
법인세의 중간보고계산 interim-period tax computation
법인소득세 corporate income tax
법인실재설 real entity theory
법인원천소득 corporate source income
법인의제설 fiction theory
법인자본에 대한 과세 formation tax(tax on the capital of companies)
법정감면소득 statutory exemption
법정부과기한 statute of limitation
법정소득 statutory income
변형급여 fringe benefits
변형자본 hybrid financing
보간법 linear interpolation
보조금지원 granting of subsidies
보증사채 guaranteed bond
보통세 ordinary tax
보험차익 insurance proceeds
복리이자요소 compound value interest factor
본래의 법인세 mainstream corporation tax(MCT)
본원통화 monetary base
봉쇄소득 blocked income
부가가치세 value added tax(VAT)
부가세 add-on tax
부가징수 surcharge
부과기간 assessment period
부과세액 tax imposed
부당이득세 excess profit tax
부동산담보부사채 mortgage bond
부동산보유세 real estate tax
부동산상속세 succession duty
부동산소득 income from immovable property, real estate income
부동산에 대한 재산세 property tax on real estate
부분손익계산서 partial profit and loss statement
부양가족공제 dependency exemption
부양비 alimony
부정 malfeasance
부족징수세액 결정통지서 statutory notice of deficiency
부채/자본비율 safe harbor ratio
분류소득세 schedular income tax
분리과세 schedular taxation
분리과세 배당소득 income subject to separate taxation
분리과정 interative process
분리한도액방법 separate limitation method
분배시차공식 distributed-lag formula
불로소득 unearned income
불복쟁송권 appeals right
비공제 이자비용 disallowed interest
비과세소득 non-taxable revenues(income)
비과세이자소득 tax-exempt interest income
비과세조직변경 tax-free reorganization
비관세장벽 non-tariff barrier
비교가능 제3자법 comparable uncontrolled price method(CUP)
비교가능기업 arm’s length comparables
비교가능이익구간 comparable profit interval(CPI)
비교가능 조정거래법 comparable adjustable transaction method(CATM)
비기금 이연보상계획 unfunded deferred compensation plan
비례조정법 proportional adjustment method
비영리법인 non-profit corporation
비용부담계약 cost-funding method
사>
사내이사 inside director
사무실조사 office audit(OA)
사법적 소송 수행비용 litigation costs
사실상 지배 de facto control
사업소세 business office tax
사업소득 business income, business profits, income from trades
사업양수인 business transferee
사업자등록증 business registration certificate, tax registration certificate
사외이사 outside director
사용권 franchise
사용자고용인세 self-employment tax
사전심사 individual ruling
사찰과 criminal investigation division(CID)
사채차환 bond refunding
사해행위 fraudulent act
사회보장세 society security tax
사회후생 social welfare
산림소득 forest income
삼각합병 triangular mergers
상각내용년수범위 assets depreciation range(ADR)
상계 set-offs
상계과세 offsetting tax
상계금액 amount of the setoff
상속세 death duty, inheritance tax
상표권 trademarks
상표명 tradenames
상호신용금융업, 상호부금 mutual funds
생산자물가지수 producer price index(PPI)
생전취득 inter vivos
선급법인세 prepaid income taxes
선납법인세 advanced corporation tax (ACT)
세금계산서(세금영수증) tax invoice
세금납부 payment of tax
세금절감이득 benefits due to tax deduction
세대생략이전세 generation-skipping tax
세무감사원 tax auditors
세무관리 tax planning
세무관리전략, 절세방안 tax planning strategies
세무보고서 tax workpapers
세무서 호민관, 고충처리관 problem resolution officer(PRO)
세무정산표 worksheet for taxation
세무조사 tax audit
세무조정 tax reconciliation
세무통제 tax control
세부담누진성 liability progression
세액감면 exemption from tax
세액결정 determination of tax liabilities
세액공제 credit, tax credits
세액공제법 credit method, invoice method
세액분납 installed tax payment
세액표 tax table
세율 tax rates
세율표 tax rate schedule
세입분배제도 revenue sharing program
세후 이자비용 after-tax cost of debt
세후기준 after-tax basis
소규모사업법인 small business corporation
소극과세 negative income tax(NIT)
소급 carryback
소득 income
소득계급구분 bracket
소득계산서 income statement
소득공제액 reliefs
소득배분방법 unitary method
소득상응(대응조정) commensurate with income
소득상응원칙 commensurate with income standard
소득세 income tax
소득세의 누진도 degree of progression
소득수준 income level
소득의 결집 bunching of income
소득정산에 따른 이자 look-back interest
소득조정금액 amount of the proposed adjustment
소득효과 income effect
소멸시효 statue of limitation
소비세 consumption tax
소비자물가지수 consumer price index(CPI)
소송 litigation
소유주의 부 owner‘s wealth
손금, 소득공제 deduction
손금부인 이자비용 disallowed interest expense
손금불산입비용 non-deductible
손금산입항목 deductions that are not expenses
손실공제한도 loss limitation
손해배상법원 claim court
수동적 투자소득 passive investment income
수리경제학 mathematical economic
수용국 host country
수용보상액 net condemnation award
수입관세과표 customs values
수입배당금불산입법 dividend-exclusion method
수입배당금세액공제법 dividend-received-credit method
수정 및 갱신 revision and renewal
수정비례세율 modified flat tax
수정소득분할법 modified income apportionment method
수직적 평등 vertical equity
수취배당소득공제 dividend-received deduction
수탁자 trustee
수평, 수직결합으로 인한 규모의 경제 integration economics
수평적 평등 horizontal equity
순납부할세액 net tax liability
순액법 net-of-tax method
순영업손실 net operation loss(NOL)
순이익율 net profit margin
순자본손실 net capital losses
순장기자본소득 net long term capital gains(NLTCG)
순차적 균형 sequential equilibrium
승계취득가액기준 carry-over basis(doner’s basis)
시장침투비용 market penetration costs
식별 identification
신고불성실 가산세 penalties on incorrect filing
신설합병 consolidation
신종기업어음 commercial paper(C/P)
신취득가액기준 fresh-start(stepped-up) basis
신탁기금 trust fund
실업보상세 unemployment compensation tax
실지조사 field audit(FA)
실질과세소득 true taxable income
실질과세원칙 principle of real taxation
실현이득 relized capital gains
실효법인세율 effective corporation income tax rate
실효세율 effective rate
심사 appeals
쌍체비교 match pairs
썩은 사과의 원리 the principle of the rotten apple
<아>
암묵적 자본임대비용 implicit rental cost of capital
암시적 자본비용 implicit costs
압류금지재산 property subject to attachment
약속어음 promissory notes
양도소득 assignment income
양도소득세 capital gains tax
양해각서 offer-in-compromise
어음인수도조건 documents against acceptance
업무수행수수료 work fee
여유자금가설 free cash flow
역사적원가의 임의증액법 arbitrary escalation of historical cost basis
역외금융 offshore banking, over-draft(O/D)
역진세 regressive tax
연결과세소득 consolidated taxable income
연결법인세제 consolidated corporate income tax system
연결세무신고 consolidated tax return
연구개발공제 research credit
연대납세의무 joint and several obligation for tax payment
연립방정식법 simultaneous equation technique
연방 지방법원 district court
연방상속세 federal estate tax
연방소득세법(1913년) income tax act of 1913
연방세 federal tax
연방세법 federal tax law
연방소득세 federal income tax
연방소비세 federal exercise tax
연방예금보험회사 federal deposit insurance corporation
연방이자율 applicable federal rate(AFR)
연방준비제도 federal reserve system
연방증여세 federal gift tax
연방최고(대)법원 supreme court
연불판매 sales on deferred payment
열거주의 schedule system
영구적 차이 permanent difference
영세율 zero rates
영업개시자금 allotted capital
예치금 deposit
완성시장 complete market, perfect market
완전조정 full integration
외국(납부)세액공제 foreign tax credit, credit for foreign taxes paid
외국법인 foreign corporation
외국세액소득공제방법 tax credit method
외국소득면제방법 tax exemption method
외적타당성 external validity
요구불 대여금 demand loan
우편조사 correspondence examination
원가가산법 cost plus method(CP)
원시할인발행규정 original issue discount (OID)provision
원징수불이행 가산세 penalties on failure of tax withholding
원천과세원칙 source principle
원천소득 income from source
원천징수 withholding at source
원천징수세액 tax withholding
원천징수의무자 withholding agent
위장 concealment
위탁매매인 commission agent
유가증권담보부사채 collateral bond
유도형기법 reduced form technique
유도형선형회귀모형 reduced form linear regression model
유보(누적)소득세 accumulated earnings tax
유보이익의 자본비용 cost of retained earnings
유산(상속)세 estate tax
유증 testamentary
유통세 circulation tax
유한회사 limited company
유효세율 effective tax rate
은행감독원 comptroller of the currency
을종근로소득세 class B payroll taxes
응능부담의 원칙 ability-to-pay principle
응답소득 interview income
의결권위임장규칙 proxy rules
의료비공제 medical expense deduction
의심스러운 경우에는 과세 in dubio pro fiscus
의심스러운 경우에는 비과세 in dubio contra fiscus
의제배당 constructive dividends, deemed dividend
의제실현 constructive realization
이득 gain
이연법 deferred method
이연법인세 deferred tax, deferred income taxes
이연지급제도 deferred compensation
이월 carry forward, take-over
이월결손금 deficit carried over, net operating loss carry forwards
이윤가산율 profit mark-up
이윤분할(배)법 profit split method
이윤세 profit tax
이의신청 administrative appeal
이익극대화 profit maximization
이익배분법 allocation of overall profit
이익분배기금 profit-sharing contributions
이익비교법 comparison of profits
이익비례법 costs of income ratio method
이자적용면제기간 interest free periods
이전가격 사전 합의제도 advance pricing agreement(APA)
이전가격결정방법 transfer pricing methodology(TPM)
이전가격백서 white paper on transfer pricing
이중과세 dual(double) taxation
이중과세방지 unilateral relief method
이중과세시스템 system of double taxation
이중처벌 금지원칙 doctrine of double jeopardy
이첩문서 transmittal memorandum
이행비용 carrying charge
이행수수료 commitment fees
익금불산입 exclusion from gross income
익금산입항목 taxable items
인쇄 personal tax
인수법인 acquiring corporation
인수시도 takeover bids
인적공제 personal exemptions
인정이자율 safe haven rate
인지세 stamp tax
일괄이전지출 lump-sum transfer
일괄한도액방법 overall country limitation method
일반소송과 general litigation
일선세무서 district office
일시불 one payment
일시상각 expensing(free) depreciation
일시적 차이 timing difference
일시적 차이의 세액효과 tax effects of timing difference
입법 revenue code
입법적 시행세칙 legislative regulation
입지우위로 인한 규모의 경제 location economics
<자>
자가고용세 self-employment tax
자금조달 raising funds
자기 부과제도 self-assessment system
자녀양육비세액공제 child and dependent care credit
자동차세 automatic tax
자료제출요구 information document request(IDR)
자본손실 소급공제 capital loss carry back
자본이득, 양도차익 capital gain
자본이익율법 rate of return on investment method(ROI)
자본이전세 capital transfer tax
자산-부채법 asset-liability method
자산소득 income from assets
자산을 이전받는 법인 transferee corporation
자산을 이전하는 법인 transferor corporation
자산재평가세 assets revaluation tax
자선기부금공제 charitable contributions deductions
자연스런 사업년도 natural business year
잔액소득누진성 residual income progression
잔존가액 salvage value
잠재환율 shadow exchange rate
장기자본소득공제 long-term gain deduction for net long-term capital gains
장애자공제 exemption for handicapped person
장외시장 over-the counter market(OTC)
재고관리 maintenance of inventory
재고유지비용 carrying cost
재무부시행세칙 treasury regulations
재산세 property tax
재정거래 arbitrage process
재정불공평 fiscal inequity
재판매가격법 resale price method
재평가적립금 revaluation reserve
재해손실 loss due to disaster
저작권 copy rights
적용시기 effective date
전방결합 forward integration
전산식별기능법 discriminant function system(DIF)
전산전문 조사요원 computer audit specialists(CAS)
전세계 이자율법 separate currency pools method
전세계적 이익 global income
전입 transfer-in
전출 transfer-out
전화세 telephone tax
절세, 조세회피 tax avoidance
접대비 entertainment expenses
정상가격 normal value
정상거래가격기준 arm‘s length standard, arm’s length standard principle
정상거래기준 arm‘s length dealing
정상수익률 arm’s length rate of return
정상이자율 arm‘s length rate
정책고용 세액공제 targeted job credit
제1심 국세심사위원회 first level tax commission
제2심 국세심사위원회 second level tax commission
제시가격 tender price
제한납세의무 limited tax liability
제한세율 limited tax rate
조기환급 early refund
조사공무원의 조사보고서 revenue agent’s report(RAR)
조사범위 scope of examination
조사요원 revenue agents
조사재개 reopening of tax audit
조세 tax
조세감면 tax exemption and reduction tax reliefs, tax-relief
조세개혁법(1976년) the tax reform act of 1976
조세공과 tax and public imposition
조세공평 tax equity
조세과 tax division
조세납부성실성 tax compliance
조세당국 tax authorities
조세법원 tax court
조세부담 burden of tax, tax incidence(burden)
조세불복 쟁송담당부서, 본청 office of chief counsel
조세비용 tax cost
조세소송과 tax litigation
조세우대항목 tax preferential item
조세의 중립성 tax neutrality
조세저항율 tax resistance scale
조세조약 tax treaty
조세조약과 tax treaty division
조세지출예산제도 tax expenditure budget
조세체계 tax savings
조세충격 tax impact
조세특례소득 tax preference return
조세협약 tax convention
조세협정 tax agreement
조세회피 avoid taxes, reduce(escape) taxes
조세회피방지규정 anti-avoidence rule
조세회피성향 propencity to evade
조세회피지 tax haven
조정계산 computing adjustment
조정과세소득 adjusted taxable income
조정관세제도 adjustment tariff rate system
조정소득 modified taxable income
조정총소득 adjusted gross income(AGI)
조합과세법 partnership method
조합조사 coordinated examination program
종가세 ad valorem tax
종량세 specific tax
종업원지주제도 employee stock ownership
종합과세 global taxation
종합소득 expanded income
종합소득세 global income tax
종합조사과 coordinated program division
종합조사프로그램 coordinated examination program(CEP)
주(일차)조정 primary adjustment
주면허세 state franchise tax
주민세 inhabitants tax
주세 liquor tax
주소득세 state income tax
주식매수청구권 appraisal right
주식매집 leveraged buyout(LBO)
주식상여 stock bonus plan
주주의 배당조정 homemade dividends
준독점적 quasi-monopolistic
중간상 middleman
중간예납제 interim estimated tax
중립과세제 neutral taxation system
중복과세 recurrent taxation
중앙심사위원회 central tax commission
즉시납부제도 pay as you earn(PAYE)
증여세 gift tax
지금세액인식법 taxes payable method
지급배당공제법 dividend-paid-deduction method
지급세액인식법 taxes payable method
지급배당공제법 dividend-paid-deduction method
지급세액인식법 taxes payable method
지방개발부담금 assessment for local improvements
지방세 local tax
지방자치단체회계 municipal accounting
지방정부회계 local government accounting
지방청 법률고문관 regional counsel
지배주주 controlling shareholder
지분의 자유로운 이전 free transferability of interests
지상이득 paper gain
지점 송금세 branch remittance tax
지점세 branch tax
지출세 expenditure tax
직접세 direct tax
직접세세무서 district offices of direct taxes
진성채무 bona fide indebtedness
징세비용 cost of collection
<차>
차기이월 초과제한소득 excess limitation carrforward
차등(복수)세율제도 split rate system
차별적 과세 differential taxation
착수수수료 retainer fee
창업비 organizational expenditures
첫 사업년도 short tax periods
청구 billing
청구가격 invoice price
청구권의 포기 waivers of claims
청산 liquidation
초과(추가)상각 additional depreciation
초과소득세 supertax
초과소득제한 excess limitation
초과이득세 widfall profit tax
초과이자비용 excess interest expense
총괄주의 entire principle
총소득 gross income(GI)
총수입 gross receipts
총액지급 lump-sum payment
최저세 과세소득 alternative minimum taxable income(AMTI)
최적조세 optimal tax
추가공제 extra allowance
추가과세 additional assessment
추가인적공제 additional personal relief
취득세 acquisition tax
취득원가의 물가연동제 indexation of historical cost basis
취소 canceiling
<카, 타>
쾌락함수 hedonic equation
탈세 tax evasion
탈세지수 tax evasion index
통계국 bereau of census
통일조합법 uniform partnership act
투자세액공제 investment tax credits(ITC)
투자신탁 investment trusts
투자유인세제 tax incentive system
특별부가세 surtaxes
특별세 extraordiary taxes
특별소비세 special exercise tax
특수전문조사요원 specialized agents
특정과세문제 합의 split-issue settlement
특정영업세(유통세) exercise tax
특정항목별 조사대상 선정방법 unallowable items program(UIP)
특허계약 licensing agreement
특허권 patents
특혜기간 grace period
<파, 하>
파산선고 bankruptcy
판매비 distribution cost
판매세 sales taxes
판매수수료율 commission rate
평균세율누진성 average-rate progression
평등성 equity
폐쇄회사 closely held corporations
포괄적 과세표준 comprehensive tax base
포괄적 소득세 comprechensive income tax(CIT)
포화점 saturation point
표준공제 standard deduction
표준세율 standard tax rate
피지배 외국법인 controlled foreign corporations
피지배 외국인 지주회사 controlled foreign personal holding companies
한계세율 marginal tax rate
할인발행차금 original issue dicount
항목별 실액 공제액 itemized deductions
해석적 시행세칙 interpretative regulation
해외직접투자활동 foreign direct investment(FDI)
행정불복시 수행비용, 징세비용 administrative costs
행정소환명령 administrative summons
허위진술 misrepresentation
현지금융월수 months financed locally
현지출장조사 on-site examination program
현지화 internatization
혼인공제 marital deduction
혼합추정기법 mixed estination
확실성등가수익 certainty equivalent return
확장된 재판매가격법 extended resale price method
확증비용 bonding cost
환경특별기금세 superfund enviromental tax
환급제도 carry-back provisions
환급청구 claims for refund
환산부담 translation expousure
환수청구권 claim for refund
환수효과 catching-up effect
환입 recapture
회계연도 fiscal year
회계이익 accounting income
회사분할 corporate divisions
회사축소 corporate contractions
회수기간 payback period
후방결합 backward integration
흡수합병 merger
