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원천징수제도의 문제점과 개선방안에 관한 연구

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Author(s)
백선기
Issued Date
2009
Abstract
The withholding tax is a tax system in which an employer deducts the pertinent tax amounts from employee's income. and the withholding tax system is a practice that transfer the public duties of imposing and collecting taxes from the tax authorities the withholding agents.
Through this system, not only a tax collecting cost can be reduced but also a tax evasion can be prevented using collected taxation materials and the government expenditures can be established in advanced in advance by the utilization of its documentary taxation.
In conclusion, the withholding tax system is based on the mutual interests and benefits among the tax office, withholding agents and obligators.
In order to maintain this system efficiently, a legislative consideration should be taken to share the benefit of the tax system equally among them without imposing a heavy burden on one member.
Alternative Title
A Study on the Problems and Reform the Withholding Tax System
Alternative Author(s)
Baek Son Gie
Affiliation
경영대학원
Department
경영대학원 세무회계학과
Advisor
김기평
Awarded Date
2010. 2
Table Of Contents
표목차 ⅴ

Abstract ⅳ

Ⅰ. 서론 1
1. 연구의 목적 1
2. 연구의 범위와 방법 3


Ⅱ. 원천징수제도 4
1. 원천징수제도 규정 4
2. 원천징수제도의 법적 성격 9
3. 원천징수의무자의 원천징수 및 납부의무 19
4. 원천징수의무자의 권리와 의무 33
5. 원천징수 특례 36
6. 주민세 원천징수 41
7. 원천징수의무의 불이행에 대한 제재 43


Ⅲ. 원천징수제도의 문제점과 개선방안 52
1. 근로소득 간이세액 원천징수의 문제점과 개선방안 46
2. 근로소득 연말정산의 문제점과 개선방안 52
3. 납세협력비용의 문제점과 개선방안 63
4. 가산세에 대한 문제점과 개선방안 66
5. 전자신고에 대한 문제점과 개선방안 71
6. 소득처분에 대한 문제점과 개선방안 79
7. 소득처분 지급시기의제의 문제점과 개선방안 85


Ⅳ. 결론 91


참고문헌 94
Degree
Master
Publisher
조선대학교
Citation
백선기. (2009). 원천징수제도의 문제점과 개선방안에 관한 연구
Type
Dissertation
URI
https://oak.chosun.ac.kr/handle/2020.oak/1548
http://chosun.dcollection.net/common/orgView/200000239472
Appears in Collections:
Business > Theses(Master)(경영대학원)
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