印紙稅 行政의 理論과 實際 : 印紙稅 成立의 理論定立을 中心으로 Laying stress on establishment of the theory about existence of stamp tax = The Theory and Practice of Administration of the Stamp Tax

다국어 초록 (Multilingual Abstract)

The stamp tax is a tax that a taxpayer fulfils his tax obligation only when the taxpayer himself pastes a stamp, of which value is equivalent to the tax amount, on the documents to be levied. It is a typical taxation of the true self-assessment system which is one of the advanced tax payment systems today.
It is, however, somewhat difficult to judge which documents are applicable to the taxable because of the simple contents of the provisions of the present stamp tax law. What's more, there are frequent occasions when the methods of tax assessment and payment are not definitely understood. In addition to the aformentioned, it is not long since a study on stamptax was conducted.
It is true that not only the tax payers but also the tax officials usually felt a heavy burden against the stamp tax operations, because most of the interpretations of the stamp tax were merely explained as an examplary problem.
Accordingly, this dissertation is an attempt to logically arrange and establish the essential conditions under which stamp tax can be assessed as well as the taxable documents and also the basis of the stamp tax systematically and theoretically more easily understandable and interpretable.
Explaining it over again, the characteristic of this theory is a systematical and theoretical interpretation of the definition of the stamp tax which was usually explained ass an examplary case before.
This is to exhibit a rational standard of the administration of the stamp tax with systematical and theoretical explanations about the taxpayer, the taxable articles and the tax basis etc that are an essential factor of the stamp tax and by describing the kinds of the taxable documents to be enumerated here aftre in the stamp tax law.

목차 (Table of Contents)

• Ⅰ. 序論
• 1. 本 硏究의 目的
• 2. 印紙稅의 意義
• 3. 印紙稅의 本質
• 4. 印紙稅와 稅務行政
• Ⅱ. 印紙稅의 法源
• Ⅲ. 印紙稅의 課稅義務
• 1. 印紙稅의 課稅要件
• 2. 印紙稅의 納稅義務
• 3. 文書의 共同作成者
• Ⅳ. 印紙稅의 課稅物件(課稅文書)
• 1. 課稅文書의 意義
• 2. 課稅文書의 成立要件
• 3. 課稅文書의 實質內容
• 4. 課稅文書의 單位
• 5. 補完文書
• 6. 文書의 副本, 膽本, 寫本
• Ⅴ. 印紙稅의 課稅標準(記載金額)
• 1. 意義
• 2. 記載金額의 變更
• 3. 記載金額의 範圍
• Ⅵ. 課稅文書의 種類와 稅率
• 1. 不動産, 船舶, 航空機의 所有權移轉에 관한 證書, 鑛業權, 無體, 財産權 또는 營業의 讓渡에 관한 證書
• 2. 消費貸借에 관한 證書
• 3. 都給에 관한 證書
• 4. 傭船契約書(航空機의 경우를 포함)
• 5. 動産 또는 有價證券의 讓渡에 관한 證書
• 6. 地上權, 地役權 또는 傳貰權에 관한 證書
• 7. 約束어음 또는 換어음
• 8. 商品券
• 9. 出資證券
• 10. 保險證券
• 11. 株券
• 12. 債券
• 13. 預金 또는 貯金證書
• 14. 預金 도는 積金通帳
• 15. 委任狀
• 16. 信用貸借, 賃貸借, 雇傭 또는 任置에 관한 證書
• 17. 信託에 관한 證書
• 18. 相互信用賦金證書 또는 상호신용계금증서
• 19. 定款 또는 組合契約書
• 20. 權利의 設定, 移轉 또는 變更에 관한 證書
• 21. 追認 또는 承認에 관한 證書
• 22. 質權(典當權을 포함) 또는 抵當權에 관한 證書
• 23. 相互保險會社가 作成하는 基金證券
• 24. 債務의 保證에 관한 證書
• 25. 入金帳
• 26. 收金帳
• 27. 手票帳
• Ⅶ. 結論
• 1. 印紙稅의 非課稅 免除
• 2. 印紙稅의 納付
• 參考書籍