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"deduction of input tax" 검색결과 1-20 / 33건

재활용폐자원 매입세액공제제도 개선방안 (Development Direction of the Deemed Input Tax Deduction on Recycling of Scrapped Materials)

the Deemed Input Tax Deduction System on Recycling of Scrapped Materials, and to suggest ... provide understanding of the Deemed Input Tax Deduction on Recycling of Scrapped Materials. The Deemed ... Input Tax Deduction on Recycling of Scrapped Materials has been continued in the uncertain legal

논문 | 21페이지 | 무료 | 등록일 2025.07.17 | 수정일 2025.07.20

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기업의 조세회피행위 여부에 따른 시장반응 (The Judicial Precedent regarding the Input Tax Deduction in case of drawing up the Tax Invoice retroactively after the Taxable Period)

onfirmed to have dutifully paid tax according to tax law, as a result of tax investigation by the ... National Tax Service, analyzed through cumulative abnormal return(CAR) how the stock prices of the ... businesses reacted to tax investigation results by the National Tax Service. In an analysis of business

논문 | 30페이지 | 무료 | 등록일 2025.06.09 | 수정일 2025.06.16

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외식업의 부가가치세현황과 의제매입세액공제제도의 개선방안 (Evaluation of Value-Added Tax and Improvement of Deemed Input Tax Deduction System in Food Service Industry)

analyze value-added tax(VAT) and deemed input tax deduction of VAT in food service industry. It is ... . Second, as the VAT rate has been fixed at 10%, the rate of the deemed input tax deductions should be ... food service industry are as follows. First, the deemed input tax deductions should be continued

논문 | 21페이지 | 무료 | 등록일 2025.06.08 | 수정일 2025.06.10

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재개발․재건축 조합의 부가가치세 매입세액공제제도의 개선방안 (The Amendment of Input Tax Deduction on the Value－Added Tax on Building Reconstruction and Redevelopment Project Union)

invoice from contsructions company and has a deduction of input tax, but does not deliveries union ... members. It is regarded of union members' deducting input tax. The union member receives a residence ... the union and union members will have the same economic effect. In order to deduct or refund of input

논문 | 32페이지 | 무료 | 등록일 2025.06.24 | 수정일 2025.06.28

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중고자동차 의제매입세액공제의 개선방안에 관한 연구 (A Study on the Problems and Improvement of the Deduction of Deemed Input Tax for Used Cars)

oncerning the Recycle Wastes Act has been providing deductions on the input tax regardless of whether ... practical problems and suggests improvement plans for the Deduction of Deemed Input Tax for used cars ... /110 of the purchase price can be deducted through VAT input tax concerning the Recycle Wastes Act

논문 | 30페이지 | 무료 | 등록일 2025.07.05 | 수정일 2025.07.10

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외식사업자의 의제매입세액공제특례에 대한 공제율과 공제 한도에 관한 이해도 연구 (An Understanding of Deduction Rates and Limits for Deemed Input Tax of Foodservice Operators)

The purpose of operating the deemed input tax can be divided into tax policy and economic policy ... -tax agricultural products. First, grasped the understanding and perception of the deduction rate. It ... electing a limit of less than 60%. Overall, the understanding of the deemed input tax of foodservice

논문 | 18페이지 | 무료 | 등록일 2025.06.19 | 수정일 2025.06.27

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재활용폐자원 등에 대한 부가가치세매입세액 공제특례제도에 대한 연구 (The study on ‘Deemed Input Tax Deduction of VAT for Recycling of Wastes Act')

requirements. The system is 'Deemed Input Tax Deduction of VAT for Recycling of Wastes Act' from ... the deduction subject of input tax for recycle waste businesses. Secondly, do not judge whether the ... used car was used for business in the input tax deduction subject for used car businesses but apply

논문 | 42페이지 | 무료 | 등록일 2025.07.17 | 수정일 2025.07.20

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일반음식점업의 의제매입세액 공제율 조정 관련 세제방안 (A Study on the Taxation about Deductible Ratio Adjustment of the Deemed Input Tax for General Food Service Business)

taxation through examining how adjusting upward deductible ratio of the deemed input tax has ... deductible ratio of deemed input tax and the value added ratio have statistically significant ... 적 배려의 필요성을 제시하였다는 점에서 본 연구가 기여하는 바가 있다고 할 것이다. By the analysis of final return of the value added tax

논문 | 16페이지 | 무료 | 등록일 2025.06.08 | 수정일 2025.06.10

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비영업용 소형승용자동차에 대한 매입세액 불공제제도의 합리적 개선방안 (The Reasonable Improvement Plan of Input Tax Non－Deduction System of Non－Business Small Passenger Cars)

한국세무회계학회 장기용

논문 | 26페이지 | 무료 | 등록일 2025.05.15 | 수정일 2025.05.22

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국고보조금 관련 부가가치세법상 공통매입세액 안분계산 규정의 문제점과 개선방안―의정부지방법원 2012.6.26. 선고 2011구합4010 판결 사안을 중심으로― (A Study on the Problems and Improvement of the Common Input Tax Allocation System under the Value-Added Tax Act ―Focusing on the Deduction of Input Tax related to Subsidies and the Excluded Transactio)

한국세무사회 부설 한국조세연구소 임현지, 강민조

논문 | 29페이지 | 무료 | 등록일 2025.05.08 | 수정일 2025.05.17

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업무용승용차손금불산입 특례제도 및 비영업용승용자동차 매입세액불공제의 문제점과 개선방안 (The Problems and Improvements of the Special Exclusion from Deductible Expenses for Business Purpose Passenger Vehicles and the Exclusion of Input Tax Deduction for the Purchase of Non-Business Purpos)

, it is the intent of the author to evaluate the necessity of the tax deduction for the purchase tax ... tax deduction of the purchase tax amount for non-business-purpose small passenger vehicles. For this ... business purposes. Some argued that the current regulations on the no-deduction of the purchase tax amount

논문 | 44페이지 | 무료 | 등록일 2025.06.14 | 수정일 2025.06.17

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농수산물 의제매입세액공제 정책변동 연구 - 정책네트워크모형의 적용을 중심으로 - (A Study on Policy Change of the Deemed Input Tax Deduction System for Agricultural Fisheries: An Application of Policy Network Model)

한국외식산업학회 홍기춘, 신훈

논문 | 9페이지 | 무료 | 등록일 2025.03.29 | 수정일 2025.05.07

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변칙거래를 통한 수출회사의 매입세액공제에 관한 법과 정책에 관한 연구 - 영국의 판례를 중심으로 - (Study on Law and Policies Regarding Input Tax Amount Deduction for Exporter Companies in Distorted Transactions - Focusing on Recent Cases of United Kingdom -)

within a very short period of time. When input tax amount deductions in illegitimate tax exemption are ... got involved in carousel fraud transactions in bad faith, the input tax amount deduction in VAT s ... with the input tax amount deduction in illegitimate tax exemption. In details, chapter II addresses

논문 | 30페이지 | 무료 | 등록일 2025.07.10 | 수정일 2025.07.11

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부가가치세법상 비과세 사업관련 매입세액공제에 관한 고찰 – 대법원 2011. 9. 8. 선고 2009두16268 판결평석 (A Study on the Deduction of Input Tax Amount related to the Excluded Transaction under the Korean VAT Act: Review on a Supreme Court Decision)

홍익대학교 법학연구소 김석환

논문 | 33페이지 | 무료 | 등록일 2025.04.14 | 수정일 2025.05.09

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중고차 시장의 의제매입세액공제제도에 대한 후생효과 분석 (Welfare Analysis on the Deductionof Deemed Input Tax in Used Car Market)

theoretically analyzes the welfare effect on the deduction of deemed input tax in used car market in Korea ... find that the optimal deduction rate of deemed input tax which maximizes social welfare should be ... sell their used cars through dealers. The deemed input tax system plays a role of subsidy to the

논문 | 33페이지 | 무료 | 등록일 2025.07.06 | 수정일 2025.07.10

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부가가치세법상 ‘조세중립성 원칙’에 관하여 (Regarding the ‘Principle of Tax Neutrality’ under the Value Added Tax Law)

interpretation of the Value Added Tax Law. The specific cases include the provision of non-deduction of input ... that the non-deduction of input value added tax in case of actual supply violates the principle of ... of Korea does not directly stipulate the principle of tax neutrality, unlike the tax system of the

논문 | 50페이지 | 무료 | 등록일 2025.06.09 | 수정일 2025.06.16

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사실과 다른 세금계산서에 대한 행정질서벌과 입법개선안에 관한 소고 (A Study on Classification of Fictitious Tax Invoices and Misrepresented Tax Invoices, and its related Administrative Order Punishment)

. Unlike non-deduction of input VAT on the fictitious tax invoices, non- deduction of input VAT on the ... level of the misrepresented tax invoices is quite high while the input VAT should be deducted ... -deduction of input VAT on the misrepresented tax invoice, application of underreporting and underpayment

논문 | 42페이지 | 무료 | 등록일 2025.06.04 | 수정일 2025.06.09

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공통매입세액 안분계산에 대한 사례연구－건물 등 취득에 대한 개선방안－ (A Case Study on the Calculation of Common Input tax －Improvement Plans for the Acquisition of Buildings－)

한국세무학회 김연화, 손혁

논문 | 27페이지 | 무료 | 등록일 2025.04.16 | 수정일 2025.05.10

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쌀가공산업 육성을 위한 의제매입세액 공제제도 개선방안에 관한 연구 (The Research on Improvement of Tax Deduction System for Fostering Rice Processing Industry)

teadily increasing. This study suggests ways to improve the system of deduction of deemed input tax ... raising the deduction rate of deemed input tax on the processing industry. The results of this study ... are as follows. First, if the tax deduction rate of the deemed input tax is increased to 6/106, the

논문 | 37페이지 | 무료 | 등록일 2025.06.02 | 수정일 2025.06.06

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2019년 부가가치세 판례회고 (Review of Cases in 2019 Involving the Value Added Tax)

한국조세연구포럼 강성모

논문 | 40페이지 | 무료 | 등록일 2025.03.28

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