세무 회계 용어사전 (한영<->영한)

세무 회계 용어사전 (한영<->영한)

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 (A)

ability-to-pay principle 응능부담의 원칙
accelaerated cost recovery system(ACRS) 가속상각방법
accounting income 회계이익
accrued capital gains 미실현이득
accumulated earnings tax 유보(누적)소득세
accumulated taxable income 과세유보소득
acquired firm 매도회사
acquiring firm 매수회사
acquiring coporation 인수법인
acquisition tax 취득세
addition method 가산법
additional assessment 추가과세
additional depreciation 초과(추가)상각
additional personal relief 추가인적공제
add-on tax 부가세
adjusted gross income(AGI) 조정총소득
adjusted taxable income 조정과세소득
adjustment in setting accounts 결산조정
adjustment tariff rate system 조정관세제도
administrative costs 행정불복시 수행비용, 징세비용
administrative appeal 이의신청
administrative summons 행정소환명령
advalorem tax 종가세
advanced coporation tax (ACT) 선납법인세
advance pricing agreement(APA) 이전가격 사전 합의제도
affiliated group 관련(계)회사그룹
after-tax basis 세후기준
after-tax cost of debt 세후 이자비용
alimony 부양비
alleged indebtedness 가성채무
alloted capital 영업개시자금
allocation of overall profit 이익배분법
alternative depreciation system(ADS) 대체상각법
alternative minimum tax (AMT) 대체(선택)최저한세
alternative minimum taxable income(AMTI) 최저세 과세소득
amount of the proposed adjustment 소득조정금액
amount of the setoff 상계금액
annuity 년금
anti-avoidence rule 조세회피방지규정
applicable federal rate(AFR) 연방이자율
appeals 심사
appraisal right 주식매수청구권
appral right 불복쟁송권
arbitrage process 재정거래
arbitrary escalation of historical cost basis 역사적원가의 임의증액법
arm's length comparables 비교가능기업
arm's length dealing 정상거래기준
arm's length price(ALP) 독립기업가격, 정상거래가격
arm's length rate 정상이자율
arm's length rate of return 정상수익률
arm's length standard 정상거래가격기준
arm's length standard principle 정상거래가격기준
assessment for local improvements 지방개발부담금
assessment period 부과기간
asset-liability method 자산-부채법
assets depreciation range(ADR) 상각내용년수범위
assets revaluation tax 자산재평가세
assignment income 양도소득
attribution principle 귀속주의
audit workpapers 감사보고서
automatic tax 자동차세
average-rate progression 평균세율누진성
avoid taxes 조세회피

(B)

backward integration 후방결합
bankruptcy 파산선고
bargaining theory 거래흥정이론
basic arm's length return method(BALR) 기본적 독립기업수익법
basic research payments 기본연구개발비
benefits due to tax deduction 세금절감이득
bereau of census 통계국
billing 청구
blocked income 봉쇄소득
bona fide indebtedness 진성채무
bond refunding 사채차환
bonding cost 확증비용
bracket 소득계급구분
bracket creep 과세계급상승
branch book/dollar method(BBP) 미국내 이자율법
branch remittance tax 지점 송금세
branch tax 지점세
bunching of income 소득의 결집
bunching effect 결집효화(묶음효과, 다발효과)
burden of tax 조세부담
business combinations 기업결합
business income 사업소득
business office tax 사업소게
business profits 사업소득
business resistration certificate 사업자등록증
business transferee 사업양수인

(C)

canceiling 취소
capital gain 자본이득, 양도차익
capital gains tax 양도소득세
capital loss carryback 자본손실 소급공제
capital transfer tax 자본이전세
carryback 소급
carry-back provisions 환급제도
carryforward 이월
carrying charge 이행비용
carrying cost 재고유지비용
carry-over basis(doner's basis) 승계취득가액기준
catching-up effect 환수효과
central tax commission 중앙심사위원회
certainty equivalent return 확실성등가수익
charitable contributions deductions 자선기부금공제
child and dependent care credit 자녀양육비세액공제
circulation tax 유통세
city planning tax 도시계획세
civil negligence penality 벌과금
claim court 손해배상법원
claim for refund 환수청구권
claims for refund 환급청구
class B payroll taxes 을종근로소득세
client-group 거래자집단
closely held corporations 폐쇄회사
collateral 담보능력
collateral bond 유가증권담보부사채
collusion 담합
commensurate with income 소득상응(대응조정)
commensurate with income standard 소득상응원칙
commercial paper(C/P) 신종기업어음
commission agent 위탁매매인
commission rate 판매수수료율
commitment fees 이행수수료
comparable adjustable transaction method(CATM) 비교가능 조정거래법
comparable profit interval(CPI) 비교가능이익구간
comparable uncontrolled price method(CUP) 비교가능 제3자법
comparison of profits 이익비교법
complete market 완성시장
compliance cost 납세능력(협력)비용
compound value interest factor 복리이자요소
comprechensive income tax(CIT) 포괄적 소득세
comprehensive tax base 포괄적 과세표준
comptroller of the currency 은행감독원
compulsory acquisition 공용징용
computer audit specialists(CAS) 전산전문 조사요원
computing adjustment 조정계산
concealment 위장
consolidated corporate income tax system 연결법인세제
consolidated taxable income 연결과세소득
consolidated tax return 연결세무신고
consolidation 신설합병
constant rate method 고정세율법
constructive dividends 의제배당
constructive realization 의제실현
consumer price index(CPI) 소비자물가지수
consuption tax 소비세
contribution in aid of construction 공사부담금
controlled foreign corporations 피지배 외국법인
controlled foreign personal holding companies 피지배 외국인 지주회사
controlling shareholder 지배주주
coodnated examination program 조합조사
coodinated program division 종합조사과
coordinated examination program(CEP) 종합조사프로그램
copy rights 저작권
corporate contractions 회사축소
corporate divisions 회사분할
corporate income tax 법인소득세
corporate source income 법인원천소득
corporate tax liability 법인과세소득세액
corporation franchise taxes 법인면허세
corporation income tax return 법인세신고서
correlative adjustment 대응조정
correspondence examination 우편조사
cost-funding method 비용부담계약
cost of collection 징세비용
cost of compliance 납세이행비용
costs of income ratio method 이익비례법
cost of retained earnings 유보이익의 자본비용
cost plus method(CP) 원가가산법
credit 세액공제
credit for foreign taxes paid foreign tax credit 외국납부세액공제
credit method 세액공제법
criminal investigation division(CID) 사찰과
crowding-out effect 구축효과
customs duty 관세
customs values 수입관세과표
cut-off rate 거부율

(D)

death duty 상속세
debt capacity 기채능력
decisions of claim basis 권리의무확정주의
deducting and capitaling costs 공제 및 자본비용
deduction 손금, 소득공제
deduction method 가액공제법
deductions that are not expenses 손금산입항목
deemed diviend 의제배당
de facto control 사실상 지배
deferred compensation 이연지급제도
deferredincome taxes 이연법인세
deferred method 이연법
deferred tax 이연법인세
deficit carried over 이월결손금
definitive agreement(D/A) 매매계약
degree of progression 소득세의 누진도
demand loan 요구불 대여금
dependency exemption 부양가족공제
deposit 예치금
determination of tax liabilities 세액결정
differential taxation 차별적 과세
direct tax 직접세
disallowed interest 비공제 이자비용
disallowed interest expense 손금부인 이자비용
discounted dividend payout 배당환원
discriminant function system(DIF) 전산식별기능법
distributed-lag formula 분배시차공식
distribution cost 판매비
district court 연방 지방법원
district office 일선세무서
district offices of direct taxes 직접세세무서
district offices of indirect taxes 간접세세무서
dividend gain 배당소득
dividend-exclusion method 수입배당금불산입법
dividend-paid-deduction method 지급배당공제법
dividend-received-credit method 수입배당금세액공제법
dividend-received deduction 수취배당소득공제
doctrine of double jeopardy 이중처벌 금지원칙
documents aganist acceptance 어음인수도조건
domestic coporation 내국법인
dual(double) taxation 이중과세
duration 대여기간
due dates for payment of tax 납부기한
due diligence 기업실사

(E)

early refund 조기환급
earmarked tax 목적세
earned income deduction 근로소득공제
earned income tax credit 근로소득세액공제
economic efficiency 경제적 능률성
economic recovery tax act 경제활성화세법
effective date 적용시기
effective corporation income tax rate 실효법인세율
effective rate 실효세율
effective tax rate 유효세율
emploment tax 고용세
employee stock ownership 종업원지주제도
entire principle 총괄주의
equally distributed equivalent level of income 균등분배대등소득
equity 평등성
estate tax 유산(상속)세
estimated tax payments 기납부 추정세액
excess interest expense 초과이자비용
excess limitation 초과소득제한
excess limitation carrforward 차기이월 초과제한소득
excess profit tax 부당이득세
exclusion from gross income 익금불산입
exclusive right to tax 배타적 과세권
exemption for handicapped person 장애자공제
exemption from tax 세액감면
excemptions 면세(면제)
exercise tax 특정영업세(유통세)
expanded income 종합소득
expenditure tax 지출세
expensing(free) depreciation 일시상각
explict costs 명시적 자본비용
extended resale price method 확장된 재판매가격법
extertainment expenses 접대비
external validity 외적타당성
extra allowance 추가공제
extraordiary taxes 특별세

(F)

fairness 공정성
farmland tax 농지세
federal deposit insurance corporation 연방예금보험회사
federal estate tax 연방상속세
federal exercise tax 연방소비세
federal gift tax 연방증여세
federal income tax 연방소득세
federal reserve board 미국연방준비은행 이사회
federal reserve system 연방준비제도
federal tax 연방세
federal tax law 연방세법
fiction theory 법인의제설
fictitious gains 가공이득
field audit(FA) 실지조사
first level tax commission 제1실 국세심사위원회
fiscal economy 경제성
fiscal inequity 재정불공평
fiscal year 회계연도
floatation cost 발행비용
foreign coporation 외국법인
foreign direct investment(FDI) 해외직접투자활동
foreign tax credit 외국(납부)세액공제
forest income 산림소득
formation tax(tax on the capital of companies) 법인자본에 대한 과세
forward integration 전방결합
franchise 사용권
franchise tax returns 면허세신고서
fraudulent act 사해행위
free cash flow 여유자금가설
free transferability of interests 지분의 자유로운 이전
fresh-start(stepped-up) basis 신취득가액기준
fringe benefits 변형급여
full integration 완전조정
functional method 기능비교법
future tax benefits due to loss carryforward 결손금차기이월 미래세금이득

(G)

gain 이득
general litigation 일반소송과
generation-skipping tax 세대생략이전세
gift tax 증여세
global income 전세계적 이익
global income tax 종합소득세
global taxation 종합과세
grace period 특혜기간
graduation system 누진제도
granting of subsidies 보조금지원
green tax reporting system 녹색신고제도
gross income(GI) 총소득
gross profit margin 매출이익율
gross receipts 총수입
gross-up 가산
guaranteed bond 보증사채

(H)

hedonic equation 쾌락함수
home equity indbtedness 가계자금융자
homemade diviends 주주의 배당조정
horizontal equity 수평적 평등
horse race tax 마권세
host country 수용국
hybrid financing 변형자본

(I), (J)

identification 식별
implict costs 암시적 자본비용
implict rental cost of capital 암묵적 자본임대비용
imptation method 법인세 주주귀속법
imputed earnings 귀속가득액
imputed income 귀속소득
imputed interest 귀속이자
imputed rent 귀속임대료
inclusion ratio method 과세산입비율방법
income 소득
income effect 소득효과
income from assets 자산소득
income from immovable property 부동산소득
income from source 원천소득
income from trades 사업소득
income level 소득수준
income statement 소득계산서
income subject to separate taxation 분리과세 배당소득
income tax 소득세
income tax act of 1913 1913년의 연방소득세법
income tax liability 법인세부채(총결정세액)
indexation allowance 물가연동공제액
indexation of historical cost basis 취득원가의 물가연동제
indirect tax 간접세
individual income tax 개인소득세
individual ruling 사전심사
in dubio contra fiscum 의심스러운 경우에는 비과세
in dubio pro fisco 의심스러운 경우에는 과세
information document request(IDR) 자료제출요구
inhabitants tax 주민세
inheritance tax 상속세
inrem tax 물세
inside director 사내이사
installed tax payment 세액분납
institutional investor study 기관투자자조사
insurance proceeds 보험차익
interative process 분리과정
intercompany transactions 내부거래
interest-free loan 무이자대여
interest free periods 이자적용면제기간
intergration economics 수평, 수직결합으로 인한 규모의 경제
interim estimated tax 중간예납제
interim-period tax computation 법인세의 중간보고계산
intermediaries 매개기관
internal revenue code(IRC) 미연방세법
internal revenue service(IRS) 미국국세청
internal tax 내국세
international enforcement program(IEP) 국제조세업무 프로그램
international examiner 국제조세분야 조사담당요원
international tax law 국제조세법
internatization 현지화
interperiod income tax allocation 법인세 기간배분
interpretative regulation 해석적 시행세칙
interview income 응답소득
inter vivos 생전취득
investment tax credits(ITC) 투자세액공제
investment trusts 투자신탁
invoice method 세액공제법
invoice price 청구가격
issuees 과세문제
itemized deductions 항목별 실액 공제액
jeapardy assessment 긴급부과
joint and several obligation for tax payment 연대납세의무
joint filers 공동신고
job credit 고용세액공제

(L)

legislative regulation 입법적 시행세칙
leveraged buyout(LBO) 주식매집
liability progression 세부담누진성
license tax 면허세
licensing agreement 특허계약
like-kind exchange 동종자산 교환거래
limited company 유한회사
limited tax liability 제한납세의무
limited tax rate 제한세율
linear interpolation 보간법
liquidation 청산
liquor tax 주세
litigation 소송
litigation costs 사법적 소송 수행비용
loan and advances 대부금과 전도금
local government accounting 지방정부회계
local tax 지방세
location economics 입지우위로 인한 규모의 경제
lock-in effect 동결효과
lodon inter-bank offering rate(LIBOR) 리보금리
long-term gain deduction for net long-term capital gains 장기자본소득공제
look-back interest 소득정산에 따른 이자
loss carryback 결손금소급공제
loss carry-back system 결손시 환급제도
loss carryforward 결손금이월공제
loss due to disaster 재해손실
loss limitation 손실공제한도
lump-sum payment 총액지급
lump-sum transfer 일괄이전지출

(M)

mainstream corporation tax(MCT) 본래의 법인세
maintenance of investory 재고관리
malfeasance 부정
managerialism 경영자 중심주의
marginal tax rate 한계세율
marital deduction 혼인공제
market penetration costs 시장침투비용
mark-up 가산율
marriage tax 결혼세
match pairs 쌍체비교
mathematical economic 수리경제학
mechanistic hypothesis 기계적 가설
medical expense deduction 의료비공제
merger 흡수합병
middleman 중간상
ministry of finance 국세청
miscellaneous exercise tax 기타 소비세
misrepresentation 허위진술
modified flat tax 수정비례세율
mixed estination 혼합추정기법
modified income apportonment method 수정소득분할법
modified taxable income 조정소득
monetary base 본원통화
monopolistic advantage theory 독점이론
months financed locally 현지금융월수
mortgage bond 부동산담보부사채
multi national enterprise(MNE) 다국적기업
municipal accounting 지방자치단체회계
mutual funds 상호신용금융업, 상호부금

(N)

national tax 국세
natural business year 자연스런 사업년도
negative income tax(NIT) 소극과세
net capital losses 순자본손실
net condemnation award 수용보상액
net long term capital gains(NLTCG) 순장기자본소득
net-of-tax method 순액법
net operation loss(NOL) 순영업손실
net operating loss carryforwards 이월결손금
net operating loss carrybacks 당기순손실의 소급이월
net profit margin 순이익율
net tax liability 순납부할세액
neutral taxation system 중립과세제
non-deductible 손금불산입비용
non-profit coporation 비영리법인
non-tariff barrier 비관세장벽
non-taxable revenues(income) 비과세소득
normal tax 기본세
normal value 정상가격

(O)

objects of taxation 과세물건
odd lots 단주
offer-in-compromise 양해각서
offsetting tax 상계과세
office audit(OA) 사무실조사
office of chief counsel 조세불복 쟁송담담부서, 본청
official-assessment system 과과세제도
offshore banking 역외금융
oligopolistic theory 과점이론
one payment 일시불
on-site examination program 현지출장조사
optimal tax 최적조세
ordinary income 경상소득
ordinary tax 보통세
original issue dicount 할인발행차금
original issue discount (OID)provision 원시할인발행규정
organizational expenditures 창업비
outside director 사외이사
outstanding 미발행
outstanding bond 기발행사채
outstanding shares issed 발행주식총수
overall country limitation method 일괄한도액방법
overpayment 과오납세액
overpricing 과대신고
over-draft(O/D) 역외금융
over-the counter market(OTC) 장외시장
ower's wealth 소유주의 부

(P), (Q)

paid-in capital 납입자본금
paper gain 지상이득
partial profit and loss statement 부분손익계산서
partnership 동업기업(조합)
partnership method 조합과세법
passive investment income 수동적 투자소득
patents 특허권
pay as you earn(PAYE) 즉시납부제도
payback period 회수기간
payment of tax 세금납부
payroll 급여액
penalty taxes 가산세
penalty tax on underdeclaration 과소신고 가산세
penalties on failure of tax withholding 원징수불이행 가산세
penalties on incorrect filing 신고불성실 가산세
pension-giving income 년금소득
percountry limitation method 국별한도액방법
perfect market 완전시장
permanent difference 영구적 차이
permanent establishment 고정사업장
personal credits 개인세액공제
personal exemptions 인적공제
personal holding company tax (개인)지주회사세
personal tax 인쇄
persons subject to witholding 납세의무자
plan benefits 년금보상
prepaid income taxes 선급법인세
primary adjustment 주(일차)조정
principle of real taxation 실질과세원칙
problem resolution officer(PRO) 세무서 호민관, 고충처리관
producer price index(PPI) 생산자물가지수
profit mark-up 이윤가산율
profit maximization 이익극대화
profit-sharing contributions 이익분배기금
profit split method 이윤분할(배)법
profit tax 이윤세
progressive accretion tax 누진적 자산증가세
progressive tax 누진세
progressive tax rate 누진세율
progressive tax structure 누진적 과세구조
promissory notes 약속어음
propencity to evade 조세회피성향
property subject to attachment 압류금지재산
property tax 재산세
property tax on real estate 부동산에 대한 재산세
proportional adjustment method 비례조정법
proxy rules 의결권위임장규칙
provincial taxes 도세
publicly held corporations 공개회사
publicly traded partnership(PTP) 공개거래합자회사
purchase tax 구입세
qualified plans 년금제도
quasi-monopolistic 준독점적

(R)

rasing funds 자금조달
rate of return on investment method(ROI) 자본이익율법
real entity theory 법인실재설
real estate tax 부동산보유세
real estate income 부동산소득
recapture of previously claimed tax credits 기세액공제 중 환원분
recapture 환입
recurrent taxation 중복과세
reduced form linear regression model 유도형선형회귀모형
reduced rate 경감세율
reduce(escape) taxes 조세회피
reduced form technique 유도형기법
refund of income taxes due to loss carryback 결손금전기이월 법인세 환수액
regional counsel 지방청 법률고문관
regressive tax 역진세
regulations 규제
regulatory costs 규제비용
related taxpayer 관련납세자
reliefs 소득공제액
relized capital gains 실현이득
reopending of tax audit 조사재개
resale price method 재판매가격법
research credit 연구개발공제
resident 거주자
residual income progression 잔액소득누진성
resistered tax 등록세
retainer fee 착수수수료
revaluation reserve 재평가적립금
revenue agents 조사요원
revenue agent's report(RAR) 조사공무원의 조사보고서
revenue code 입법
revenue procedures 국세청 절차규정
revenue rulings 국세청통칙
revenue sharing program 입분흥제도
revision and renewal 수정 및 갱신
revocation 무효

(S)

safe harbor 면책규정, 면제규정, 안전조항
safe harbor ratio 부채/자본비율
safe haven rate 인정이자율
sales on deferred payment 연불판매
sales taxes 판매세
salvage value 잔존가액
saturation point 포화점
schedular income tax 분류소득세
schedular taxation 분리과세
schedule system 열거주의
scope of examination 조사범위
second level tax commission 제2심 국세심사위원회
secret service expense 기밀비
secured bond 담보부사채
self-assessment systme 자기 부과제도
self-employed individuals 기타 자영업자
self-employment tax 자가고용세
selfemployment tax 사용자고용인세
separate currency pools method 전세계 이자율법
separate limitation method 분리한도액방법
separate taxation 독립과세
sequential equilibrium 순차적 균형
set-offs 상계
shadow exchange rate 잠재환율
sham(fraudulent, colorable) transactions 가공거래
short tax periods 첫 사업년도
simplicity 단순성
simplified tax invoice 간이세금계산서
simultaneous equation technique 연립방정식법
single equation technique 단일방정식법
sinking fund system 감채기금제도
small business corporation 소규모사업법인
social welfare 사회후생
society security tax 사회보장세
sole proprietorship 개인소유기업
source principle 원천과세원칙
special exercise tax 특별소비세
specialized agents 특수전문조사요원
specific tax 종량세
specification of the model 모형의 설정
split-issue settlement 특정과세문제 합의
split rate system 차등(복수)세율제도
spouse deduction 배우자공제
stamp tax 인지세
standard deduction 표준공제
standard rate 기본세율
standard tax rate 표준세율
start-up expenitures 개업비
state income tax 주소득세
state franchise tax 주면허세
statute of limitation 법정부과기한
statutory exemption 법정감면소득
statutory income 법정소득
statutory notice of deficiency 부족징수세액 결정통지서
statue of limitation 소멸시효
stock bonus plan 주식상여
stock redemption 감자
subtraction method 공제법
succession duty 부동산상속세
surcharge 부가징수
superfund enviromental tax 환경특별기금세
supertax 초과소득세
supreme court 연방최고(대)법원
surtaxes 특별부가세
system of double taxation 이중과세시스템

(T)

take-over 이월
takeover bids 인수시도
target coporation 대상법인
targeted job credit 정책고용 세액공제
tariff escalation system 경사관세구조
tax 조세
taxable exchange 과세대상 교환거래
taxable gain 과세소득
taxable income 과세표준(과세소득)
tax agent 납세대리인
tax agreement 조세협정
tax and public imposition 조세공과
taxation 과세, 세무
tax audit 세무조사
tax auditors 세무감사원
tax authorities 조세당국
tax avoidance 절세, 조세회피
tax base 과세표준(과표)
tax compliance 조세납부성실성
tax control 세무통제
tax convention 조세협약
tax cost 조세비용
tax court 조세법원
tax credits 세액공제
tax credit for divident 배당세액공제
tax credit method 외국세액소득공제방법
tax division 조세과
tax effect accounting methods 법인세영향인식법
tax effects of operating losses 결손금에 따른 세액효과
tax effects of timing difference 일시적 차이의 세액효과
tax equity 조세공평
taxes estimated to be payable 당기분 자진신고법인세
taxes payable method 지금세액인식법
tax evasion 탈세
tax evasion index 탈세지수
tax-exempt interest income 비과세이자소득
tax exemption and reduction tax reliefs 조세감면
tax exemption method 외국소득면제방법
tax expenditure budget 조세지출예산제도
tax-free reorganization 비과세조직변경
tax haven 조세회피지
tax haven country 경과세국
taxible items 익금산입항목
tax impact 조세충결
tax imposed 부과세액
tax incentive system 투자유인세제
tax incidence(burden) 조세부담
tax invoice 세금계산서(세금영수증)
tax liability 과세소득세액
tax litigation 조세소송과
tax loss carry-forwards(TLCF) 결손금이월 조세효과
tax neutrality 조세의 중립성
taxes payable method 지급세액인식법
taxpayer 납세의무자
taxpayer compliance measurement program(TCMP) 무작위추출방법
taxpayer's filing status 납세의무자의 신고지위
tax planning 세무관리
tax planning strategies 세무관리전략, 절세방안
tax preference return 조세특례소득
tax preferential item 조세우대항목
tax rates 세율
tax rate schedule 세율표
tax reconciliation 세무조정
tax registration certificate 사업자등록증
tax-relief 조세감면
tax resistance scale 조세저항율
tax returns 납세신고(세무신고)
tax savings 조세체계
tax table 세액표
tax treaties 국제조세조약
tax treaty 조세조약
tax treaty division 조세조약과
tax unit 과세단위
tax withholding 원천징수세액
tax workpapers 세무보고서
technological development reserves 기술개발준비금
telephone tax 전화세
tender price 제시가격
testamentary 유증
thin capitalization 과소자본
the tax reform act of 1976 1976년 조세개혁법
the principle of the rotten apple 썩은 사과의 원리
timming difference 일시적 차이
total tax 결정세액
trademarks 상표권
tradenames 상표명
trade-off relationship 교환관계(상충관계)
trade regulation 무역관련법안
transfer-in 전입
transfer-out 전출
transferee coporation 자산을 이전받는 법인
transfer pricing methodology(TPM) 이전가격결정방법
transferor coporation 자산을 이전하는 법인
translation expousure 환산부담
transmittal memorandum 이첩문서
treasury regulstions 재무부시행세칙
treasury stock 금고주
triangular mergers 삼각합병
true taxable income 실질과세소득
trustee 수탁자
trust fund 신탁기금

(U)

unallowable items program(UIP) 특정항목별 조사대상 선정방법
underpayment 과소납부
underpricing(understatement) 과소신고
unearned income 불로소득
unemployment compensation tax 실업보상세
unfunded deferred compensation plan 비기금 이연보상계획
unguaranteed bond 무보증사채
uniform partnership act 통일조합법
unilateral relief method 이중과세방지
unitary method 소득배분방법
united states general accounting office 미국회계감사원
unsecured bond 무담보부사채
U.S. treasury bonds and notes 미 재무성증권

(V), (W), (Z)

value added tax(VAT) 부가가치세
vertical equity 수직적 평등
wage tax 근로소득세
waivers of claims 청구권의 포기
white paper on transfer pricing 이전가격백서
wholesale market 도매시장
widfall profit tax 초과이득세
withholding agent 원천징수의무자
withholding at source 원천징수
work fee 업무수행수수료
worksheet for taxation 세무정산표
zero rates 영세율














(가)

가계자금융자 home equity indbtedness
가공거래 sham(fraudulent, colorable) transactions
가공이득 fictitious gains
가산 gross-up
가산법 addition method
가산세 penalty taxes
가산율 mark-up
가성채무 alleged indebtedness
가속상각방법 accelaerated 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 carryback
결손금차기이월 미래세금이득 future tax benefits due to loss carryforward
결손시 환급제도 loss carry-back system
결정세액 total tax
결집효화(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 emploment 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 issuees
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 jeapardy 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 witholding
납세의무자 taxpayer
납세의무자의 신고지위 taxpayer's filing status
납세이행비용 cost of compliance
납입자본금 paid-in capital
내국법인 domestic coporation
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 coporation
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 resistered tax

(라), (마)

리보금리 lodon 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) excemptions
면책규정, 면제규정, 안전조항 safe harbor
면허세 license tax
면허세신고서 franchise tax returns
명시적 자본비용 explict 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 inrem tax
미 재무성증권 U.S. treasury bonds and notes
미국국세청 internal revenue service(IRS)
미국내 이자율법 branch book/dollar method(BBP)
미국연방준비은행 이사회 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 issed
배당세액공제 tax credit for divident
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 imptation 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
부동산소득 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 appral 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 coporation
비용부담계약 cost-funding method

(사)

사내이사 inside director
사무실조사 office audit(OA)
사법적 소송 수행비용 litigation costs
사실상 지배 de facto control
사업소게 business office tax
사업소득 business income
사업소득 business profits
사업소득 income from trades
사업양수인 business transferee
사업자등록증 business resistration certificate
사업자등록증 tax registration certificate
사외이사 outside director
사용권 franchise
사용자고용인세 selfemployment 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
상속세 inheritance tax
상표권 trademarks
상표명 tradenames
상호신용금융업, 상호부금 mutual funds
생산자물가지수 producer price index(PPI)
생전취득 inter vivos
선급법인세 prepaid income taxes
선납법인세 advanced coporation 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
세액공제 tax credits
세액공제법 credit method
세액공제법 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 consuption tax
소비자물가지수 consumer price index(CPI)
소송 litigation
소유주의 부 ower'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 apportonment method
수직적 평등 vertical equity
수취배당소득공제 dividend-received deduction
수탁자 trustee
수평, 수직결합으로 인한 규모의 경제 intergration 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 implict rental cost of capital
암시적 자본비용 implict costs
압류금지재산 property subject to attachment
약속어음 promissory notes
양도소득 assignment income
양도소득세 capital gains tax
양해각서 offer-in-compromise
어음인수도조건 documents aganist acceptance
업무수행수수료 work fee
여유자금가설 free cash flow
역사적원가의 임의증액법 arbitrary escalation of historical cost basis
역외금융 offshore banking
역외금융 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 alloted capital
예치금 deposit
완성시장 complete market
완전시장 perfect market
완전조정 full integration
외국(납부)세액공제 foreign tax credit
외국납부세액공제 credit for foreign taxes paid foreign tax credit
외국법인 foreign coporation
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 fisco
의심스러운 경우에는 비과세 in dubio contra fiscum
의제배당 constructive dividends
의제배당 deemed diviend
의제실현 constructive realization
이득 gain
이연법 deferred method
이연법인세 deferred tax
이연법인세 deferredincome taxes
이연지급제도 deferred compensation
이월 carryforward
이월 take-over
이월결손금 deficit carried over
이월결손금 net operating loss carryforwards
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 taxible items
인쇄 personal tax
인수법인 acquiring coporation
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 timming 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 rasing funds
자기 부과제도 self-assessment systme
자녀양육비세액공제 child and dependent care credit
자동차세 automatic tax
자료제출요구 information document request(IDR)
자본손실 소급공제 capital loss carryback
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 coporation
자산을 이전하는 법인 transferor coporation
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 investory
재고유지비용 carrying cost
재무부시행세칙 treasury regulstions
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 extertainment expenses
정상가격 normal value
정상거래가격기준 arm's length standard
정상거래가격기준 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
제1실 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 reopending of tax audit
조세 tax
조세감면 tax exemption and reduction tax reliefs
조세감면 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
조세부담 tax incidence(burden)
조세불복 쟁송담담부서, 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
조세충결 tax impact
조세특례소득 tax preference return
조세협약 tax convention
조세협정 tax agreement
조세회피 avoid taxes
조세회피 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 coodnated examination program
종가세 advalorem tax
종량세 specific tax
종업원지주제도 employee stock ownership
종합과세 global taxation
종합소득 expanded income
종합소득세 global income tax
종합조사과 coodinated 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 diviends
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
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), (파)

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
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

(하)

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