[세무용어]
(A)
ability-to-pay principle 응능부담의 원칙accelerated cost recovery system(ACRS) 가속상각방법accounting income 회계이익accrued capital gains 미실현이득accumulated earnings tax 유보(누적)소득세accumulated taxable income 과세유보소득acquired firm 매도회사acquiring firm 매수회사acquiring corporation 인수법인acquisition tax 취득세addition method 가산법additional assessment 추가과세additional depreciation 초과(추가)상각additional personal relief 추가인적공제add-on tax 부가세adjusted gross income(AGI) 조정총소득adjusted taxable income 조정과세소득adjustment in setting accounts 결산조정adjustment tariff rate system 조정관세제도administrative costs 행정불복시 수행비용, 징세비용administrative appeal 이의신청administrative summons 행정소환명령ad valorem tax 종가세advanced corporation tax (ACT) 선납법인세advance pricing agreement(APA) 이전가격 사전 합의제도affiliated group 관련(계)회사그룹after-tax basis 세후기준after-tax cost of debt 세후 이자비용alimony 부양비alleged indebtedness 가성채무allotted capital 영업개시자금allocation of overall profit 이익배분법alternative depreciation system(ADS) 대체상각법alternative minimum tax (AMT) 대체(선택)최저한세alternative minimum taxable income(AMTI) 최저세 과세소득amount of the proposed adjustment 소득조정금액amount of the setoff 상계금액annuity 년금anti-avoidance rule 조세회피방지규정applicable federal rate(AFR) 연방이자율appeals 심사appraisal right 주식매수청구권appeal right 불복쟁송권arbitrage process 재정거래arbitrary escalation of historical cost basis 역사적원가의 임의증액법arm's length comparables 비교가능기업arm's length dealing 정상거래기준arm's length price(ALP) 독립기업가격, 정상거래가격arm's length rate 정상이자율arm's length rate of return 정상수익률arm's length standard 정상거래가격기준arm's length standard principle 정상거래가격기준assessment for local improvements 지방개발부담금assessment period 부과기간asset-liability method 자산-부채법assets depreciation range(ADR) 상각내용년수범위assets revaluation tax 자산재평가세assignment income 양도소득attribution principle 귀속주의audit report; audit workpaper 감사보고서automatic tax 자동차세average-rate progression 평균세율누진성avoid taxes 조세회피
(B)
backward integration 후방결합bankruptcy 파산선고bargaining theory 거래흥정이론basic arm's length return method(BALR) 기본적 독립기업수익법basic research payments 기본연구개발비benefits due to tax deduction 세금절감이득bureau of census 통계국billing 청구blocked income 봉쇄소득bona fide indebtedness 진성채무bond refunding 사채차환bonding cost 확증비용bracket 소득계급구분bracket creep 과세계급상승branch book/dollar method(BBP) 미국내 이자율법branch remittance tax 지점 송금세branch tax 지점세bunching of income 소득의 결집bunching effect 결집효화(묶음효과, 다발효과)burden of tax 조세부담business combinations 기업결합business income 사업소득business office tax 사업소게business profits 사업소득business resistration certificate 사업자등록증business transferee 사업양수인
(C)
canceling 취소capital gain 자본이득, 양도차익capital gains tax 양도소득세capital loss carryback 자본손실 소급공제capital transfer tax 자본이전세carryback 소급carry-back provisions 환급제도carryforward 이월carrying charge 이행비용carrying cost 재고유지비용carry-over basis(donor's basis) 승계취득가액기준catching-up effect 환수효과central tax commission 중앙심사위원회certainty equivalent return 확실성등가수익charitable contributions deductions 자선기부금공제child and dependent care credit 자녀양육비세액공제circulation tax 유통세city planning tax 도시계획세civil negligence penalty 벌과금claim court 손해배상법원claim for refund 환수청구권claims for refund 환급청구class B payroll taxes 을종근로소득세client-group 거래자집단closely held corporations 폐쇄회사collateral 담보능력collateral bond 유가증권담보부사채collusion 담합commensurate with income 소득상응(대응조정)commensurate with income standard 소득상응원칙commercial paper(C/P) 신종기업어음commission agent 위탁매매인commission rate 판매수수료율commitment fees 이행수수료comparable adjustable transaction method(CATM) 비교가능 조정거래법comparable profit interval(CPI) 비교가능이익구간comparable uncontrolled price method(CUP) 비교가능 제3자법comparison of profits 이익비교법complete market 완성시장compliance cost 납세능력(협력)비용compound value interest factor 복리이자요소comprehensive income tax(CIT) 포괄적 소득세comprehensive tax base 포괄적 과세표준comptroller of the currency 은행감독원compulsory acquisition 공용징용computer audit specialists(CAS) 전산전문 조사요원computing adjustment 조정계산concealment 위장consolidated corporate income tax system 연결법인세제consolidated taxable income 연결과세소득consolidated tax return 연결세무신고consolidation 신설합병constant rate method 고정세율법constructive dividends 의제배당constructive realization 의제실현consumer price index(CPI) 소비자물가지수consumption tax 소비세contribution in aid of construction 공사부담금controlled foreign corporations 피지배 외국법인controlled foreign personal holding companies 피지배 외국인 지주회사controlling shareholder 지배주주coordinated examination program 조합조사coordinated program division 종합조사과coordinated examination program(CEP) 종합조사프로그램copy rights 저작권corporate contractions 회사축소corporate divisions 회사분할corporate income tax 법인소득세corporate source income 법인원천소득corporate tax liability 법인과세소득세액corporation franchise taxes 법인면허세corporation income tax return 법인세신고서correlative adjustment 대응조정correspondence examination 우편조사cost-funding method 비용부담계약cost of collection 징세비용cost of compliance 납세이행비용costs of income ratio method 이익비례법cost of retained earnings 유보이익의 자본비용cost plus method(CP) 원가가산법credit 세액공제credit for foreign taxes paid foreign tax credit 외국납부세액공제credit method 세액공제법criminal investigation division(CID) 사찰과crowding-out effect 구축효과customs duty 관세customs values 수입관세과표cut-off rate 거부율
(D)
death duty 상속세debt capacity 기채능력decisions of claim basis 권리의무확정주의deduction and capital costs 공제 및 자본비용deduction 손금, 소득공제deduction method 가액공제법deductions that are not expenses 손금산입항목deemed dividend 의제배당de facto control 사실상 지배deferred compensation 이연지급제도deferred income taxes 이연법인세deferred method 이연법deferred tax 이연법인세deficit carried over 이월결손금definitive agreement(D/A) 매매계약degree of progression 소득세의 누진도demand loan 요구불 대여금dependency exemption 부양가족공제deposit 예치금determination of tax liabilities 세액결정differential taxation 차별적 과세direct tax 직접세disallowed interest 비공제 이자비용disallowed interest expense 손금부인 이자비용discounted dividend payout 배당환원discriminant function system(DIF) 전산식별기능법distributed-lag formula 분배시차공식distribution cost 판매비district court 연방 지방법원district office 일선세무서district offices of direct taxes 직접세세무서district offices of indirect taxes 간접세세무서dividend gain 배당소득dividend-exclusion method 수입배당금불산입법dividend-paid-deduction method 지급배당공제법dividend-received-credit method 수입배당금세액공제법dividend-received deduction 수취배당소득공제doctrine of double jeopardy 이중처벌 금지원칙documents against acceptance 어음인수도조건domestic corporation 내국법인dual(double) taxation 이중과세duration 대여기간due dates for payment of tax 납부기한due diligence 기업실사
(E)
early refund 조기환급earmarked tax 목적세earned income deduction 근로소득공제earned income tax credit 근로소득세액공제economic efficiency 경제적 능률성economic recovery tax act 경제활성화세법effective date 적용시기effective corporation income tax rate 실효법인세율effective rate 실효세율effective tax rate 유효세율employment tax <st1:personname w:st="on" o:ls="trans">고용세</st1:personname>employee stock ownership 종업원지주제도entire principle 총괄주의equally distributed equivalent level of income 균등분배대등소득equity 평등성estate tax 유산(상속)세estimated tax payments 기납부 추정세액excess interest expense 초과이자비용excess limitation 초과소득제한excess limitation carryforward 차기이월 초과제한소득excess profit tax 부당이득세exclusion from gross income 익금불산입exclusive right to tax 배타적 과세권exemption for handicapped person 장애자공제exemption from tax 세액감면exemption 면세(면제)exercise tax 특정영업세(유통세)expanded income 종합소득expenditure tax 지출세expensing(free) depreciation 일시상각explicit costs 명시적 자본비용extended resale price method 확장된 재판매가격법entertainment expenses 접대비external validity 외적타당성extra allowance 추가공제extraordinary taxes 특별세
(F)
fairness 공정성farmland tax 농지세federal deposit insurance corporation 연방예금보험회사federal estate tax 연방상속세federal exercise tax 연방소비세federal gift tax 연방증여세federal income tax 연방소득세federal reserve board 미국연방준비은행 이사회federal reserve system 연방준비제도federal tax 연방세federal tax law 연방세법fiction theory 법인의제설fictitious gains 가공이득field audit(FA) 실지조사first level tax commission 제1실 국세심사위원회fiscal economy 경제성fiscal inequity 재정불공평fiscal year 회계연도floatation cost 발행비용foreign corporation 외국법인foreign direct investment(FDI) 해외직접투자활동foreign tax credit 외국(납부)세액공제forest income 산림소득formation tax(tax on the capital of companies) 법인자본에 대한 과세forward integration 전방결합franchise 사용권franchise tax returns 면허세신고서fraudulent act 사해행위free cash flow 여유자금가설free transferability of interests 지분의 자유로운 이전fresh-start(stepped-up) basis 신취득가액기준fringe benefits 변형급여full integration 완전조정functional method 기능비교법future tax benefits due to loss carryforward 결손금차기이월 미래세금이득
(G)
gain 이득general litigation 일반소송과generation-skipping tax 세대생략이전세gift tax 증여세global income 전세계적 이익global income tax 종합소득세global taxation 종합과세grace period 특혜기간graduation system 누진제도granting of subsidies 보조금지원green tax reporting system 녹색신고제도gross income(GI) 총소득gross profit margin 매출이익율gross receipts 총수입gross-up 가산guaranteed bond 보증사채
(H)
hedonic equation 쾌락함수home equity indebtedness 가계자금융자homemade dividends 주주의 배당조정horizontal equity 수평적 평등horse race tax 마권세host country 수용국hybrid financing 변형자본
(I), (J)
identification 식별implicit costs 암시적 자본비용implicit rental cost of capital 암묵적 자본임대비용imputation method 법인세 주주귀속법imputed earnings 귀속가득액imputed income 귀속소득imputed interest 귀속이자imputed rent 귀속임대료inclusion ratio method 과세산입비율방법income 소득income effect 소득효과income from assets 자산소득income from immovable property 부동산소득income from source 원천소득income from trades 사업소득income level 소득수준income statement 소득계산서income subject to separate taxation 분리과세 배당소득income tax 소득세income tax act of 1913 1913년의 연방소득세법income tax liability 법인세부채(총결정세액)indexation allowance 물가연동공제액indexation of historical cost basis 취득원가의 물가연동제indirect tax 간접세individual income tax 개인소득세individual ruling 사전심사in dubio contra fiscum 의심스러운 경우에는 비과세in dubio pro fisco 의심스러운 경우에는 과세information document request(IDR) 자료제출요구inhabitants tax 주민세inheritance tax 상속세inrem tax 물세inside director 사내이사installed tax payment 세액분납institutional investor study 기관투자자조사insurance proceeds 보험차익interactive process 분리과정inter-company transactions 내부거래interest-free loan 무이자대여interest free periods 이자적용면제기간integration economics 수평, 수직결합으로 인한 규모의 경제interim estimated tax 중간예납제interim-period tax computation 법인세의 중간보고계산intermediaries 매개기관internal revenue code(IRC) 미연방세법internal revenue service(IRS) 미국국세청internal tax 내국세international enforcement program(IEP) 국제조세업무 프로그램international examiner 국제조세분야 조사담당요원international tax law 국제조세법internatization 현지화interperiod income tax allocation 법인세 기간배분interpretative regulation 해석적 시행세칙interview income 응답소득inter vivos 생전취득investment tax credits(ITC) 투자세액공제investment trusts 투자신탁invoice method 세액공제법invoice price 청구가격issues 과세문제itemized deductions 항목별 실액 공제액jeopardy assessment 긴급부과joint and several obligation for tax payment 연대납세의무joint filers 공동신고job credit 고용세액공제
(L)
legislative regulation 입법적 시행세칙leveraged buyout(LBO) 주식매집liability progression 세부담누진성license tax 면허세licensing agreement 특허계약like-kind exchange 동종자산 교환거래limited company 유한회사limited tax liability 제한납세의무limited tax rate 제한세율linear interpolation 보간법liquidation 청산liquor tax 주세litigation 소송litigation costs 사법적 소송 수행비용loan and advances 대부금과 전도금local government accounting 지방정부회계local tax 지방세location economics 입지우위로 인한 규모의 경제lock-in effect 동결효과London Inter-bank Offered Rate(LIBOR) 리보금리long-term gain deduction for net long-term capital gains 장기자본소득공제look-back interest 소득정산에 따른 이자loss carryback 결손금소급공제loss carry-back system 결손시 환급제도loss carryforward 결손금이월공제loss due to disaster 재해손실loss limitation 손실공제한도lump-sum payment 총액지급lump-sum transfer 일괄이전지출
(M)
mainstream corporation tax(MCT) 본래의 법인세maintenance of inventory 재고관리malfeasance 부정managerialism 경영자 중심주의marginal tax rate 한계세율marital deduction 혼인공제market penetration costs 시장침투비용mark-up 가산율marriage tax 결혼세match pairs 쌍체비교mathematical economic 수리경제학mechanistic hypothesis 기계적 가설medical expense deduction 의료비공제merger 흡수합병middleman 중간상ministry of finance 국세청miscellaneous exercise tax 기타 소비세misrepresentation 허위진술modified flat tax 수정비례세율mixed estimation 혼합추정기법modified income apportionment method 수정소득분할법modified taxable income 조정소득monetary base 본원통화monopolistic advantage theory 독점이론months financed locally 현지금융월수mortgage bond 부동산담보부사채multi national enterprise(MNE) 다국적기업municipal accounting 지방자치단체회계mutual funds 상호신용금융업, 상호부금
(N)
national tax 국세natural business year 자연스런 사업년도negative income tax(NIT) 소극과세net capital losses 순자본손실net condemnation award 수용보상액net long term capital gains(NLTCG) 순장기자본소득net-of-tax method 순액법net operation loss(NOL) 순영업손실net operating loss carryforwards 이월결손금net operating loss carrybacks 당기순손실의 소급이월net profit margin 순이익율net tax liability 순납부할세액neutral taxation system 중립과세제non-deductible 손금불산입비용non-profit corporation 비영리법인non-tariff barrier 비관세장벽non-taxable revenues(income) 비과세소득normal tax 기본세normal value 정상가격
(O)
objects of taxation 과세물건odd lots 단주offer-in-compromise 양해각서offsetting tax 상계과세office audit(OA) 사무실조사office of chief counsel 조세불복 쟁송담담부서, 본청official-assessment system 과과세제도offshore banking 역외금융oligopolistic theory 과점이론one payment 일시불on-site examination program 현지출장조사optimal tax 최적조세ordinary income 경상소득ordinary tax 보통세original issue discount 할인발행차금original issue discount (OID)provision 원시할인발행규정organizational expenditures 창업비outside director 사외이사outstanding 미발행outstanding bond 기발행사채outstanding shares issued 발행주식총수overall country limitation method 일괄한도액방법overpayment 과오납세액overpricing 과대신고over-draft(O/D) 역외금융over-the counter market(OTC) 장외시장owner's wealth 소유주의 부
(P), (Q)
paid-in capital 납입자본금paper gain 지상이득partial profit and loss statement 부분손익계산서partnership 동업기업(조합)partnership method 조합과세법passive investment income 수동적 투자소득patents 특허권pay as you earn(PAYE) 즉시납부제도payback period 회수기간payment of tax 세금납부payroll 급여액penalty taxes 가산세penalty tax on under-declaration 과소신고 가산세penalties on failure of tax withholding 원징수불이행 가산세penalties on incorrect filing 신고불성실 가산세pension-giving income 년금소득percountry limitation method 국별한도액방법perfect market 완전시장permanent difference 영구적 차이permanent establishment 고정사업장personal credits 개인세액공제personal exemptions 인적공제personal holding company tax (개인)지주회사세personal tax 인쇄persons subject to withholding 납세의무자plan benefits 년금보상prepaid income taxes 선급법인세primary adjustment 주(일차)조정principle of real taxation 실질과세원칙problem resolution officer(PRO) 세무서 호민관, 고충처리관producer price index(PPI) 생산자물가지수profit mark-up 이윤가산율profit maximization 이익극대화profit-sharing contributions 이익분배기금profit split method 이윤분할(배)법profit tax 이윤세progressive accretion tax 누진적 자산증가세progressive tax 누진세progressive tax rate 누진세율progressive tax structure 누진적 과세구조promissory notes 약속어음propensity to evade 조세회피성향property subject to attachment 압류금지재산property tax 재산세property tax on real estate 부동산에 대한 재산세proportional adjustment method 비례조정법proxy rules 의결권위임장규칙provincial taxes 도세publicly held corporations 공개회사publicly traded partnership(PTP) 공개거래합자회사purchase tax 구입세qualified plans 년금제도quasi-monopolistic 준독점적
(R)
raising funds (=fundraising) 자금조달rate of return on investment method(ROI) 자본이익율법real entity theory 법인실재설real estate tax 부동산보유세real estate income 부동산소득recapture of previously claimed tax credits 기세액공제 중 환원분recapture 환입recurrent taxation 중복과세reduced form linear regression model 유도형선형회귀모형reduced rate 경감세율reduce(escape) taxes 조세회피reduced form technique 유도형기법refund of income taxes due to loss carryback 결손금전기이월 법인세 환수액regional counsel 지방청 법률고문관regressive tax 역진세regulations 규제regulatory costs 규제비용related taxpayer 관련납세자relief 소득공제액realized capital gains 실현이득reopening of tax audit 조사재개resale price method 재판매가격법research credit 연구개발공제resident 거주자residual income progression 잔액소득누진성registered tax 등록세retainer fee 착수수수료revaluation reserve 재평가적립금revenue agents 조사요원revenue agent's report(RAR) 조사공무원의 조사보고서revenue code 입법revenue procedures 국세청 절차규정revenue rulings 국세청통칙revenue sharing program 입분흥제도revision and renewal 수정 및 갱신revocation 무효
(S)
safe harbor 면책규정, 면제규정, 안전조항safe harbor ratio 부채/자본비율safe haven rate 인정이자율sales on deferred payment 연불판매sales taxes 판매세salvage value 잔존가액saturation point 포화점schedular income tax 분류소득세schedular taxation 분리과세schedule system 열거주의scope of examination 조사범위second level tax commission 제2심 국세심사위원회secret service expense 기밀비secured bond 담보부사채self-assessment system 자기 부과제도self-employed individuals 기타 자영업자self-employment tax 자가고용세self-employment tax 사용자고용인세separate currency pools method 전세계 이자율법separate limitation method 분리한도액방법separate taxation 독립과세sequential equilibrium 순차적 균형set-offs 상계shadow exchange rate 잠재환율sham(fraudulent, colorable) transactions 가공거래short tax periods 첫 사업년도simplicity 단순성simplified tax invoice 간이세금계산서simultaneous equation technique 연립방정식법single equation technique 단일방정식법sinking fund system 감채기금제도small business corporation 소규모사업법인social welfare 사회후생society security tax 사회보장세sole proprietorship 개인소유기업source principle 원천과세원칙special exercise tax 특별소비세specialized agents 특수전문조사요원specific tax 종량세specification of the model 모형의 설정split-issue settlement 특정과세문제 합의split rate system 차등(복수)세율제도spouse deduction 배우자공제stamp tax 인지세standard deduction 표준공제standard rate 기본세율standard tax rate 표준세율start-up expenditures 개업비state income tax 주소득세state franchise tax 주면허세statute of limitation 법정부과기한statutory exemption 법정감면소득statutory income 법정소득statutory notice of deficiency 부족징수세액 결정통지서statue of limitation 소멸시효stock bonus plan 주식상여stock redemption 감자subtraction method 공제법succession duty 부동산상속세surcharge 부가징수superfund environmental tax 환경특별기금세supertax 초과소득세supreme court 연방최고(대)법원surtaxes 특별부가세system of double taxation 이중과세시스템
(T)
take-over 이월takeover bids 인수시도target corporation 대상법인targeted job credit 정책고용 세액공제tariff escalation system 경사관세구조tax 조세taxable exchange 과세대상 교환거래taxable gain 과세소득taxable income 과세표준(과세소득)tax agent 납세대리인tax agreement 조세협정tax and public imposition 조세공과taxation 과세, 세무tax audit 세무조사tax auditors 세무감사원tax authorities 조세당국tax avoidance 절세, 조세회피tax base 과세표준(과표)tax compliance 조세납부성실성tax control 세무통제tax convention 조세협약tax cost 조세비용tax court 조세법원tax credits 세액공제tax credit for dividend 배당세액공제tax credit method 외국세액소득공제방법tax division 조세과tax effect accounting methods 법인세영향인식법tax effects of operating losses 결손금에 따른 세액효과tax effects of timing difference 일시적 차이의 세액효과tax equity 조세공평taxes estimated to be payable 당기분 자진신고법인세taxes payable method 지금세액인식법tax evasion 탈세tax evasion index 탈세지수tax-exempt interest income 비과세이자소득tax exemption and reduction tax relief 조세감면tax exemption method 외국소득면제방법tax expenditure budget 조세지출예산제도tax-free reorganization 비과세조직변경tax haven 조세회피지tax haven country 경과세국taxable items 익금산입항목tax impact 조세충결tax imposed 부과세액tax incentive system 투자유인세제tax incidence(burden) 조세부담tax invoice 세금계산서(세금영수증)tax liability 과세소득세액tax litigation 조세소송과tax loss carry-forwards(TLCF) 결손금이월 조세효과tax neutrality 조세의 중립성taxes payable method 지급세액인식법taxpayer 납세의무자taxpayer compliance measurement program(TCMP) 무작위추출방법taxpayer's filing status 납세의무자의 신고지위tax planning 세무관리tax planning strategies 세무관리전략, 절세방안tax preference return 조세특례소득tax preferential item 조세우대항목tax rates 세율tax rate schedule 세율표tax reconciliation 세무조정tax registration certificate 사업자등록증tax-relief 조세감면tax resistance scale 조세저항율tax returns 납세신고(세무신고)tax savings 조세체계tax table 세액표tax treaties 국제조세조약tax treaty 조세조약tax treaty division 조세조약과tax unit 과세단위tax withholding 원천징수세액tax workpaper 세무보고서technological development reserves 기술개발준비금telephone tax 전화세tender price 제시가격testamentary 유증thin capitalization 과소자본the tax reform act of 1976 1976년 조세개혁법the principle of the rotten apple 썩은 사과의 원리timing difference 일시적 차이total tax 결정세액trademarks 상표권trade name 상표명trade-off relationship 교환관계(상충관계)trade regulation 무역관련법안transfer-in 전입transfer-out 전출transferee corporation 자산을 이전받는 법인transfer pricing methodology(TPM) 이전가격결정방법transferor corporation 자산을 이전하는 법인translation exposure 환산부담transmittal memorandum 이첩문서treasury regulations 재무부시행세칙treasury stock 금고주triangular mergers 삼각합병true taxable income 실질과세소득trustee 수탁자trust fund 신탁기금
(U)
unallowable items program(UIP) 특정항목별 조사대상 선정방법underpayment 과소납부underpricing(understatement) 과소신고unearned income 불로소득unemployment compensation tax 실업보상세unfunded deferred compensation plan 비기금 이연보상계획unguaranteed bond 무보증사채uniform partnership act 통일조합법unilateral relief method 이중과세방지unitary method 소득배분방법united states general accounting office 미국회계감사원unsecured bond 무담보부사채U.S. treasury bonds and notes 미 재무성증권
(V), (W), (Z)
value added tax(VAT) 부가가치세vertical equity 수직적 평등wage tax 근로소득세waivers of claims 청구권의 포기white paper on transfer pricing 이전가격백서wholesale market 도매시장windfall profit tax 초과이득세withholding agent 원천징수의무자withholding at source 원천징수work fee 업무수행수수료worksheet for taxation 세무정산표zero rates 영세율
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