Tax용어표

Tax용어표 | Legal Terms

<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