조세일보

세무광장

  • 납세의무(납부의무)의 소멸(納稅義務의 消滅; extinction of tax obligation)

  • 납세의무의 확정(納稅義務의 確定; establishment of tax obligation)

  • 대고객환율(對顧客換率; exchange rate toward a customer)

  • 매각예정가격(賣却豫定價格; estimated price of sale)

  • 매입세액불공제(買入稅額不控除; exclusion of input tax deduction)

  • 면세주류(免稅酒類; exempt liquor)

  • 면제(免除; exemption)

  • 면제대상자(免除對象者; exemption object)

  • 면제사업(免除事業; exemption business)

  • 목적세(目的稅; earmarked tax)