• LP가스
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• s.98
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• pp.4-9
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• 2005

정부는 지난 7월 8일자로 휘발유:경유:LPG부탄의 소비자 상대가격비를 100:85:50으로 조정하는 내용의 특별소비세법 및 교통세법개정 법률을 공포했다. LPG세금 조정내역 및 관련법을 게재한다.

• Monthly Korean Chicken
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• v.15 no.2
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• pp.118-119
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• 2009

2009년이 시작되고 벌써 2월입니다. 연초 세우신 계획들은 잘 실천하고 계신지요. 이번 호에서는 2008년과 2009년 초에 개정된 세법 중 일반적으로 관심 있으신 양도소득세 및 종합소득세, 법인세 관련 주요 개정 내용에 대해 알아보겠습니다.

• LP가스
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• s.72
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• pp.27-29
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• 2001

부탄에 부과되는 특별소비세를 오는 2007년까지 단계적으로 인상한다는 내용의 "특별소비세법중 개정법률"이 지난 12월 29일자로 공포됐다.

• Product Safety
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• s.194
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• pp.46-49
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• 2010

전자세금 계산서 관련 세법이 2009년 12월 31일 국회 본회의에서 의결되어 2010년 1월 1일부터 시행됩니다. 이와 관련한 내용 및 주의 사항들을 게제하오니 참고하시기 바랍니다.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.32 no.4D
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• pp.357-366
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• 2012

Construction equipment has applied to depreciation over the years, however, the price index for construction equipment is not properly reflected in existing quantity per unit and the local tax law. Thus, this study shows the analysis of the corporate tax law, the local tax law and business accounting standards, characteristics of the domestic depreciation system and depreciation methods, and the capital recovery factor of construction equipment applying the theory for economic efficiency. It also presents cases of depreciation on the basis of quantity per unit and tax law using straight-line depreciation method and declining balance method. It is proposed that the relations of the application system of permissible period for construction equipment and the existing system be explained and the application system of permissible period for construction equipment be imposed. Furthermore, it proposes the development of depreciation tables of construction equipment monthly expenses based on the domestic price index and applications. In addition of that, it proposes the analysis of pros and cons of the methods suggested and application limits of the study and subsequent improvement plans. This study should reflect more rational and objective reality in quantity per unit and tax law.

• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.137-142
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• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• Product Safety
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• s.191
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• pp.38-41
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• 2009

최근의 소득세법은 저출산 극복을 위해 부양가족이 많은 납세자에게 유리하도록 개정되었으며, 중 저소득층의 세부담을 경감하여 경제 활성화를 추진하는 방향으로 개정되었다. 근로소득자의 최대 관심사인 연말정산을 미리 미리 대비하는 차원에서 연말정산 관련 개정세법의 주요 내용을 미리 살펴보기로 한다.

• Korea Trade Review
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• v.41 no.1
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• pp.1-20
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• 2016

This study is to help international traders in conducting tax and accounting works as to revenue recognition when a shipment incurs in accordance with Incoterms 2010. It is true that some are well familiar with Incoterms but have lack of accounting and tax application. In respect of tax operation, there are several regulations, such as Income Tax Law, VAT Law, which are applied differently according to sales points. Sales points and revenue recognition are a bit different when sales are made internationally. And this study compares those revenue recognitions by comparison of related Korean laws and Incoterms 2010.

• 주택과사람들
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• s.105
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• pp.91-98
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• 1999

• 주택과사람들
• /
• s.105
• /
• pp.84-90
• /
• 1999