출고예상일 안내
주문하신 상품이 한국에서 현지 배송을 위한 출고단계가 이루어질 것으로 예상되는 날짜입니다. 상품을 준비하는 과정에서 내부적인 사정으로 인해 출고예상일에 다소 오차가 생길 수 있습니다.
여러 상품(예약상품포함)을 함께 주문하신 경우 출고예상일이 가장 늦은 날짜에 맞춰 함께 배송됩니다.
ISBN : 9791130339566 / 300쪽 / 570g / 176 x 248 (㎜)
이 상품에 궁금하신점이 있으세요? 1:1상담문의
아래의 도서와 구매하시면 이 도서들의 적립금을 즉시적용해 드립니다.
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조성호
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마창석
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구오제드, 송이핑, 조신
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권석만
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출판사 리뷰
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제1장 서론
제1절 개요···································································2
제2절 통일세 도입론의 전개····················································5
제3절 논의의 전제 및 한계·····················································7
제4절 법제화 가능성에 관한 선행 논의········································ 10
제2장 통일세에 관한 일반론
제1절 통일세 도입 관련 논의 경과············································ 16
제2절 통일세 도입 관련 법적 쟁점············································ 23
제3절 통일세 외 통일재원의 조달방안········································· 38
제3장 독일 연대부가세제의 비교법적 고찰
제1절 개요································································· 48
제2절 독일 세법 체계························································ 50
제3절 연대부가세법 개관···················································· 57
제4절 연대부가세의 법적 쟁점················································ 76
제5절 통일세 도입에 주는 시사점············································· 99
제4장 단계별 통일세 도입 방안
제1절 개요································································ 106
제2절 화해 및 협력단계(제1단계: 통일지원세 도입)···························· 108
제3절 남북연합단계(제2단계: 통일지원세를 통일세로 전환)····················· 114
제4절 완전통일단계(제3단계: 통일세의 독립세 전환)··························· 118
제5절 남북의 경제교류 활성화 관점에서 고찰한 북한 세제······················ 123
제6절 향후 보완과제······················································· 168
제5장 결 론
참고문헌··································································· 179
부록······································································· 195
별첨 1 연대부가세법(1991년 신설법률)······························ 195
별첨 2 연대부가세법(1995년 제정법률 2002년 기준)················ 198
별첨 3 연대부가세법(1995년 제정법률 2019년 개정)················· 204
별첨 4 BFH_ Verfassungsmaßigkeit des Solidaritatszuschlags(연방재정법원판결문 원문)·································· 213
별첨 4-1 Constitutionality of the solidarity surcharge(연방재정법원판결문 비공식영문번역)······················· 233
별첨 5 남북의 조세법 체계비교표··································· 252
별첨 6 중국 및 홍콩의 일국양제하의 세제··························· 253
색인······································································· 277
