地方所得税の還付地について改善方案

• 영문명: How to Solve Problems Related to Place for Local Income Tax Refund
• 발행기관: 실천경영학회
• 저자명: 황소룡(So Ryong Hwang)(黃小龍) 박상봉(Sang Bong Park)(朴相鳳)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第9卷 第1號 (通卷 9號), 1~11쪽, 전체 10쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2014.12.31

영문 초록

For local income taxes, tax base itself corresponds to the amount of income or corporation tax. In leving and collecting local income taxes, therefore, that amount itself is used as basic information depending on which tax variation is made. Currently, the payment, amendment and rectification of national taxes are made under a consistent system. In other words, individuals pay national taxes to a jurisdictional tax office and, if those taxes need to be amended or rectified for some reasons, they just have to conduct amended tax return or claim for rectification to the same tax office. Concerning local income taxes, in contrast, notices of tax refund to individuals are sent not to their workplace from which taxes for earned income, retirement income and dividend income were specially collected or municipal or county offices that have jurisdiction over a place where those incomes were paid, but to other municipal or county offices that control a place at which those individuals have their own postal address based on which global income tax is levied. This problem should be solved through improving the national tax service's notification of places for withholding and tax payment and unifying places to which taxes are refunded into one having a postal address, ultimately providing better administrative services to tax payers.

목차

Ⅰ. 序論

Ⅱ. 所得細分と特別徴収分地方所得税の課税体系

Ⅲ. 税務署資料通知および地方所得税の還付

Ⅳ. 所得細分地方所得税の還給地について改善法案

Ⅴ. 結論

参考文献

Abstracts

키워드

Income Tax Local Income Tax Special Collection Place for Tax Payment