목차
제1장 서론 ···································································································1
1. 연구의 배경 및 목적 ········································································· 1
2. 연구방법 ······························································································· 3
제2장 국세 및 지방세 신고 및 납부에 따른 세무사의 업무 ·····4
1. 국세 및 지방세 신고 및 납부 실적 ··············································· 4
가. 국세 납부실적 현황 ··························································································· 4
나. 지방세 납부실적 현황 ······················································································· 8
다. 국세 징수결정액 및 지방세 징수액 비교 ················································· 11
2. 지방세 신고 및 납부에 따른 세무사의 업무 영역 ··················· 13
가. 취득세 과세대상 및 세율 ··············································································· 13
나. 등록세 ················································································································· 17
다. 그 밖에 지방세 ······························································································· 20
제3장 주요국의 지방세 제도 현황 및 세무자문가 역할 ·············29
1. 주요국의 국세 및 지방세 신고 및 납부 실적 ··························· 29
2. 주요국의 지방세 제도 현황 ··························································· 30
가. 일본 ····················································································································· 30
나. 독일 ····················································································································· 39
다. 미국 ····················································································································· 47
라. 호주 ····················································································································· 53
제4장 지방세에 있어서의 세무사 역할 증대 방안 ························58
1. 지방세 전문세무사 양성 방안 ······················································· 58
가. 세무사 업무영역 및 교육 ··············································································· 58
나. 세무사 이외 전문직역의 업무영역 및 교육 ··············································· 59
다. 변호사 전문분야 등록 ··················································································· 61
라. 지방세 전문세무사 양성 방안(세무사 전문분야 등록) ··························· 63
2. 지방세 세정공무원과의 세정 선진화 협력 방안 ······················· 64
가. 마을세무사 및 지방자치단체 선정 대리인 제도 ······································· 64
나. 지방자치단체별 조직구성 및 업무의 차이 ················································· 65
다. 세무사-지방세 세정공무원 간 협력모델 ···················································· 66
3. 지방세 성실신고 확인제도 도입방안 ··········································· 69
가. 성실신고확인제도의 의의 ··············································································· 69
나. 지방세 성실신고 확인제도 도입 방안 ························································· 72
제5장 결론 ·································································································75
1. 연구요약 ····························································································· 75
2. 기대효과 ····························································································· 77
참 고 문 헌 ·························································································78- vi -