Understanding specific tax terminology is crucial when dealing with financial matters in Korea. This guide focuses on the term 농어촌특별세 (Special Tax for Rural Development), explaining its meaning, pronunciation, and usage in various contexts. You’ll learn related vocabulary and see how the term is used in practical situations, helping you navigate discussions about Korean taxes more effectively.
Table Of Content
Core Term
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Expression: 농어촌특별세
Pronunciation: nong-eo-chon-teuk-byeol-se
Meaning: Special Tax for Rural Development (A surtax levied to fund improvements in farming and fishing communities)
Understanding the Components
The term 농어촌특별세 is composed of several parts:
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Expression: 농어촌 (Nong-eo-chon)
Pronunciation: nong-eo-chon
Meaning: Farming and fishing villages/communities (농촌 – farming village, 어촌 – fishing village) -
Expression: 특별 (Teuk-byeol)
Pronunciation: teuk-byeol
Meaning: Special -
Expression: 세 (Se)
Pronunciation: se
Meaning: Tax
Related Tax Terminology
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Expression: 세금
Pronunciation: se-geum
Meaning: Tax (general term) -
Expression: 소득세
Pronunciation: so-deuk-se
Meaning: Income tax -
Expression: 법인세
Pronunciation: beo-bin-se
Meaning: Corporate tax -
Expression: 부가가치세 (부가세)
Pronunciation: bu-ga-ga-chi-se (bu-ga-se)
Meaning: Value-added tax (VAT) -
Expression: 재산세
Pronunciation: jae-san-se
Meaning: Property tax -
Expression: 상속세
Pronunciation: sang-sok-se
Meaning: Inheritance tax -
Expression: 증여세
Pronunciation: jeung-yeo-se
Meaning: Gift tax -
Expression: 지방세
Pronunciation: ji-bang-se
Meaning: Local tax -
Expression: 국세
Pronunciation: guk-se
Meaning: National tax -
Expression: 세율
Pronunciation: se-yul
Meaning: Tax rate -
Expression: 과세
Pronunciation: gwa-se
Meaning: Taxation / Tax assessment -
Expression: 면세
Pronunciation: myeon-se
Meaning: Tax exemption
Using the Term in Context
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Expression: 농어촌특별세는 언제 납부해야 하나요?
Pronunciation: nong-eo-chon-teuk-byeol-se-neun eon-je nap-bu-hae-ya ha-na-yo?
Meaning: When do I have to pay the Special Tax for Rural Development? -
Expression: 이 금액에는 농어촌특별세가 포함되어 있습니다.
Pronunciation: i geu-mae-ge-neun nong-eo-chon-teuk-byeol-se-ga po-ham-doe-eo it-seum-ni-da.
Meaning: This amount includes the Special Tax for Rural Development. -
Expression: 농어촌특별세 세율은 어떻게 되나요?
Pronunciation: nong-eo-chon-teuk-byeol-se se-yu-reun eo-tteo-ke doe-na-yo?
Meaning: What is the tax rate for the Special Tax for Rural Development? -
Expression: 농어촌특별세는 특정 세금의 감면액에 부과됩니다.
Pronunciation: nong-eo-chon-teuk-byeol-se-neun teuk-jeong se-geu-mui gam-myeon-ae-ge bu-gwa-doem-ni-da.
Meaning: The Special Tax for Rural Development is levied on the amount of tax reduction for certain taxes. -
Expression: 농어촌특별세 신고 방법을 알려주세요.
Pronunciation: nong-eo-chon-teuk-byeol-se sin-go bang-beo-beul al-lyeo-ju-se-yo.
Meaning: Please tell me how to report the Special Tax for Rural Development. -
Expression: 이 거래는 농어촌특별세 과세 대상입니다.
Pronunciation: i geo-rae-neun nong-eo-chon-teuk-byeol-se gwa-se dae-sang-im-ni-da.
Meaning: This transaction is subject to the Special Tax for Rural Development. -
Expression: 농어촌특별세 비과세 요건을 확인해 보세요.
Pronunciation: nong-eo-chon-teuk-byeol-se bi-gwa-se yo-kkwon-eul hwa-gin-hae bo-se-yo.
Meaning: Please check the non-taxable conditions for the Special Tax for Rural Development. -
Expression: 농어촌특별세는 국세청에 납부합니다.
Pronunciation: nong-eo-chon-teuk-byeol-se-neun guk-se-cheong-e nap-bu-ham-ni-da.
Meaning: The Special Tax for Rural Development is paid to the National Tax Service. -
Expression: 세금 계산서에 농어촌특별세 항목이 있습니다.
Pronunciation: se-geum gye-san-seo-e nong-eo-chon-teuk-byeol-se hang-mo-gi it-seum-ni-da.
Meaning: There is an item for the Special Tax for Rural Development on the tax invoice. -
Expression: 농어촌특별세법에 대해 알고 싶습니다.
Pronunciation: nong-eo-chon-teuk-byeol-se-beo-be dae-hae al-go sip-seum-ni-da.
Meaning: I want to know about the Special Tax for Rural Development Act.
Korean Culture Notes
The 농어촌특별세 reflects a specific policy goal within the Korean tax system. Understanding this tax provides insight into socio-economic priorities in Korea.
Purpose-Driven Tax: This tax is a ‘purpose tax’ (목적세, mok-jeok-se), meaning its revenue is earmarked specifically for supporting the development and welfare of agricultural and fishing communities (농어촌). This highlights the government’s focus on addressing regional imbalances and supporting primary industries.
Surtax Nature: It’s often levied as a surtax, meaning it’s calculated based on the amount of another tax (like income tax, corporate tax, customs duties, etc.) that has been reduced or exempted. For example, if a company receives a large tax break, a percentage of that saved amount might be levied as 농어촌특별세.
Complexity in Tax System: The existence of specific taxes like this adds layers to the Korean tax system. While individuals might not deal with it directly unless they benefit from significant tax exemptions, businesses and those involved in specific financial transactions (like securities trading or certain types of consumption) may encounter it.
Awareness among Professionals: Accountants (회계사, hoe-gye-sa) and tax accountants (세무사, se-mu-sa) in Korea are very familiar with this tax due to its specific application rules and impact on overall tax liability for businesses and certain individuals.
Real Conversation Example
Situation: A business owner (A) is discussing their corporate tax return with a tax accountant (B).
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Expression: A: 세무사님, 이번 법인세 신고서에 이 항목은 뭔가요? 농어촌특별세라고 적혀 있네요.
Pronunciation: se-mu-sa-nim, i-beon beo-bin-se sin-go-seo-e i hang-mo-geun mwon-ga-yo? nong-eo-chon-teuk-byeol-se-ra-go jeo-kyeo it-ne-yo.
Meaning: Accountant, what is this item on this corporate tax return? It says Special Tax for Rural Development. -
Expression: B: 아, 네. 이번에 적용받으신 세액 공제 금액의 일부에 대해 농어촌특별세가 부과된 것입니다.
Pronunciation: a, ne. i-beo-ne jeo-gyong-ba-deu-sin se-aek gong-je geu-mae-gui il-bu-e dae-hae nong-eo-chon-teuk-byeol-se-ga bu-gwa-doen geo-sim-ni-da.
Meaning: Ah, yes. The Special Tax for Rural Development has been levied on a portion of the tax credit amount you received this time. -
Expression: A: 그렇군요. 그럼 이 세금은 왜 내는 건가요?
Pronunciation: geu-reo-ku-nyo. geu-reom i se-geu-meun wae nae-neun geon-ga-yo?
Meaning: I see. So why do we pay this tax? -
Expression: B: 농어촌특별세는 감면받은 세금의 일정 비율을 농어촌 발전을 위해 납부하는 목적세입니다. 법으로 정해져 있습니다.
Pronunciation: nong-eo-chon-teuk-byeol-se-neun gam-myeon-ba-deun se-geu-mui il-jeong bi-yu-reul nong-eo-chon bal-jjeo-neul wi-hae nap-bu-ha-neun mok-jeok-se-im-ni-da. beo-beu-ro jeong-hae-jyeo it-seum-ni-da.
Meaning: The Special Tax for Rural Development is a purpose tax where a certain percentage of the reduced tax amount is paid for the development of farming and fishing communities. It’s stipulated by law. -
Expression: A: 네, 알겠습니다. 자세한 설명 감사합니다.
Pronunciation: ne, al-get-seum-ni-da. ja-se-han seol-myeong gam-sa-ham-ni-da.
Meaning: Yes, I understand. Thank you for the detailed explanation.
Practice Tips
Understanding specialized terms like 농어촌특별세 takes practice! Try reading Korean news articles about taxes or government budgets~ You might spot this term or related vocabulary. Don’t worry about understanding everything at first; focus on recognizing the terms you’ve learned here. Explaining the concept in simple Korean to a language partner could also be great practice! 화이팅! (hwa-i-ting! – You can do it!)
