통일세 도입론

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박영사 2021년 12월 21일 출간 국내도서 : 2021년 07월 08일 출간

작품소개

책소개

이 책은 통일세 도입론에 대해 다룬 도서입니다. 통일세 도입론에 대한 기초적이고 전반적인 내용을 확인할 수 있도록 구성했습니다.

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··································································

작가정보

저자(글) 정찬우

저자 : 정찬우
현재 삼일세무법인 대표이사로 재직 중이며 그 이전 삼일회계법인에서 Tax Partner로 근무한 바 있다. 조세일보 산하 행복상속연구소 연구위원으로서 ‘정찬우의 상속이야기’를 월 1~2회 게재하고 있다.
성균관대학교 법학전문대학원에서 ‘통일세 도입에 관한 연구’로 법학박사 학위를 받았으며 고려대학교 정책대학원, 한국방송통신대 법학과와 서울시립대학교 세무학과에서 공부하였다.
조세 관련 분야에 종사한 지 30년이 되었으며 한국세무사와 미국공인회계사 자격증을 취득한바 있다. 기획재정부 자체규제개혁 심의위원, 국토교통부 공공기관 지방이전 외부심의위원, 국세심사위원(OO세무서), KDI OOKSP 자문평가위원 및 (사)한국조세연구포럼 부학회장 등 다양한 분야에서 활동한 바 있다.