租稅法規定과 租稅賦課에 관한 問題點 硏究 = A Study on the Problem of the Tax Law and Levy

다국어 초록 (Multilingual Abstract)

There are many ploblems in the recent tax law and levy. This study is to research and analyze those ploblems, and them to amend them correct and legal.
All the tax should be imposed equally and also, tax law should be applied legally to all the people.
In order to attain this object, I researched and analyzed all the recent tax law and tax imposing system.
So I found many ploblems, and suggested the most legal tax laws and tax imposing systems to the tax law making and imposing organizations as follows.
First, tax levy must be made to receive revenue for the national development.
Second, tax law must be applied equally to all the taxpayer.
Last, all the tax public servant must be worked and imposed tax by the tax law and imposing principle.

목차 (Table of Contents)

• Ⅰ. 序言
• Ⅱ. 租稅法 規定上의 問題點
• 1. 所得稅法規定
• 2. 法人稅法規定
• 3. 相續稅法規定
• Ⅲ. 租稅賦課上의 問題點
• 1. 所得稅賦課
• 2. 法人稅賦課
• 3. 贈與稅賦課
• 4. 附加價値稅賦課
• Ⅳ. 結言