장바구니 담기 close

장바구니에 상품을 담았습니다.

통일세 도입론

통일세 도입론

  • 정찬우
  • |
  • 박영사
  • |
  • 2021-07-08 출간
  • |
  • 300페이지
  • |
  • 172 X 245 mm
  • |
  • ISBN 9791130339566
판매가

18,000원

즉시할인가

17,820

배송비

2,500원

(제주/도서산간 배송 추가비용:3,000원)

수량
+ -
총주문금액
17,820

※ 스프링제본 상품은 반품/교환/환불이 불가능하므로 신중하게 선택하여 주시기 바랍니다.

목차


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

교환 및 환불안내

도서교환 및 환불
  • ㆍ배송기간은 평일 기준 1~3일 정도 소요됩니다.(스프링 분철은 1일 정도 시간이 더 소요됩니다.)
  • ㆍ상품불량 및 오배송등의 이유로 반품하실 경우, 반품배송비는 무료입니다.
  • ㆍ고객님의 변심에 의한 반품,환불,교환시 택배비는 본인 부담입니다.
  • ㆍ상담원과의 상담없이 교환 및 반품으로 반송된 물품은 책임지지 않습니다.
  • ㆍ이미 발송된 상품의 취소 및 반품, 교환요청시 배송비가 발생할 수 있습니다.
  • ㆍ반품신청시 반송된 상품의 수령후 환불처리됩니다.(카드사 사정에 따라 카드취소는 시일이 3~5일이 소요될 수 있습니다.)
  • ㆍ주문하신 상품의 반품,교환은 상품수령일로 부터 7일이내에 신청하실 수 있습니다.
  • ㆍ상품이 훼손된 경우 반품 및 교환,환불이 불가능합니다.
  • ㆍ반품/교환시 고객님 귀책사유로 인해 수거가 지연될 경우에는 반품이 제한될 수 있습니다.
  • ㆍ스프링제본 상품은 교환 및 환불이 불가능 합니다.
  • ㆍ군부대(사서함) 및 해외배송은 불가능합니다.
  • ㆍ오후 3시 이후 상담원과 통화되지 않은 취소건에 대해서는 고객 반품비용이 발생할 수 있습니다.
반품안내
  • 마이페이지 > 나의상담 > 1 : 1 문의하기 게시판 또는 고객센터 1800-7327
교환/반품주소
  • 경기도 파주시 문발로 211 1층 / (주)북채널 / 전화 : 1800-7327
  • 택배안내 : CJ대한통운(1588-1255)
  • 고객님 변심으로 인한 교환 또는 반품시 왕복 배송비 5,000원을 부담하셔야 하며, 제품 불량 또는 오 배송시에는 전액을 당사에서부담 합니다.