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Only 1 부동산세법 (공인중개사 2차 기본서) (2016)

Only 1 부동산세법 (공인중개사 2차 기본서) (2016) 공인중개사 시험대비 (전면개정판)

  • 새롬행정고시학원
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  • 새롬에듀
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  • 2015-12-28 출간
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  • 388페이지
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  • 185 X 257 mm
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  • ISBN 9791186135433
★★★★★ 평점(10/10) | 리뷰(1)
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목차

PART 01 조세총론

chapter. 01 조세의 개념 및 분류··········································································· 20
제1절 조세의 개념··································································································· 20
제2절 조세의 분류····································································································22
제3절 지방세의 용어정의·························································································· 31
제4절 부동산관련 조세이론······················································································· 37
핵심 기출문제·········································································································· 39

chapter. 02 납세의무 ······························································································ 51
제1절 납세의무의 성립· 확정· 소멸············································································· 51
제2절 납세의무의 성립······························································································ 52
제3절 납세의무의 확정 및 징수절차··········································································· 54
제4절 납세의무의 소멸·······························································································60
제5절 기한 후 신고 및 수정신고················································································· 65
제6절 서류의 송달···································································································· 68
핵심 기출문제·········································································································· 72

chapter. 03 지방세와 타 채권과의 관계····································································· 87
제1절 우선권의 개요································································································· 87
제2절 지방권 우선권의 제한······················································································· 88
제3절 소액임차보증금 및 임금채권의 우선··································································· 90
핵심 기출문제··········································································································· 92

chapter. 04 구제제도 ······························································································ 99
제1절 불복청구대상··································································································· 99
제2절 불복청구의 종류 및 절차················································································ 101
제3절 보정요구······································································································· 102
제4절 불복청구에 대한 결정····················································································· 103
제5절 불복청구의 효력····························································································· 104
핵심 기출문제 ······································································································ 105

PART 02 지방세

chapter. 01 취득세································································································· 112
제1절 의의 및 특징································································································· 112
제2절 과세대상물 및 취득의 범위············································································· 113
제3절 납세의무자···································································································· 125
제4절 취득시기 ······································································································ 127
제5절 과세표준 ······································································································ 131
제6절 세율 ············································································································ 137
제7절 비과세 등 ···································································································· 152
제8절 부과 ·징수 ··································································································· 154
핵심 기출문제········································································································· 161

chapter. 02 등록에 대한 면허세··············································································· 175
제1절 의의 및 특징································································································· 175
제2절 납세의무자···································································································· 176
제3절 과세표준 ····································································································· 176
제4절 세율············································································································· 178
제5절 비과세·········································································································· 180
제6절 부과 ·징수····································································································· 181
핵심 기출문제 ····································································································· 185

chapter. 03 재산세································································································· 191
제1절 의의 및 과세대상물························································································ 191
제2절 토지에 대한 재산세 과세대상의 구분································································ 194
제3절 납세의무자···································································································· 207
제4절 과세표준과 세율 및 세부담 상한······································································ 210
제5절 비과세········································································································· 216
제6절 부과 ·징수····································································································· 218
핵심 기출문제 ······································································································ 224


PART 03 국세

chapter. 01 종합부동산세························································································ 238
제1절 의의 및 용어정리··························································································· 238
제2절 과세대상물···································································································· 241
제3절 납세의무자···································································································· 242
제4절 과세표준 및 세율··························································································· 243
제5절 비과세·········································································································· 247
제6절 납세절차······································································································· 248
핵심 기출문제········································································································· 253

chapter. 02 소득세 총설·························································································· 261
제1절 총칙············································································································· 261
제2절 부동산 관련 사업소득····················································································· 265
핵심 기출문제 ····································································································· 271

chapter. 03 양도소득세··························································································· 279
제1절 의의 및 특징································································································· 279
제2절 과세대상물 ··································································································· 281
제3절 양도의 개념··································································································· 286
제4절 양도 및 취득시기··························································································· 294
제5절 비과세 양도소득····························································································· 299
제6절 양도소득세 계산구조······················································································· 318
제7절 납세절차······································································································· 342
제8절 국외자산에 대한 양도소득세············································································ 349
핵심 기출문제 ······································································································ 354

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