조세총론
Chapter 01 부동산 조세
1 부동산 관련 조세이론 ································································· 16
Chapter 02 납세의무
1 납세의무의 성립시기 ··································································· 20
2 납세의무의 확정방법 ··································································· 21
3 납세의무의 소멸 ········································································· 22
Chapter 03 조세와 타 채권과의 관계 ··············································· 24
지방세
Chapter 01 취득세
1 의의 및 특징 ············································································· 28
2 과세대상물 및 취득의 범위 ·························································· 29
3 납세의무자 ················································································ 36
4 취득시기 ··················································································· 38
5 과세표준 ··················································································· 41
6 세율 ························································································· 45
7 비과세 등 ·················································································· 53
8 부과·징수 ·················································································· 55
Chapter 02 등록에 대한 등록면허세
1 의의 및 납세의무자 ···································································· 60
2 과세표준 ··················································································· 61
3 세율 ························································································· 62
4 비과세 ······················································································ 64
5 부과·징수 ·················································································· 65
Chapter 03 재산세
1 의의 및 과세대상물 ···································································· 68
2 토지에 대한 재산세 과세대상의 구분 ············································ 70
3 납세의무자 ················································································ 77
4 과세표준과 세율 및 세부담 상한 ·················································· 80
5 비과세 ······················································································ 85
6 부과·징수 ·················································································· 87
국세
Chapter 01 종합부동산세
1 의의 및 용어 ············································································· 94
2 과세대상물 ················································································ 96
3 납세의무자 ················································································ 97
4 과세표준 및 세율 ······································································· 98
5 비과세 ····················································································· 102
6 납세절차 ·················································································· 103
Chapter 02 소득세 총설
1 총칙 ························································································ 105
2 부동산 관련 사업소득 ································································ 106
Chapter 03 양도소득세
1 의의 및 특징 ············································································ 110
2 과세대상물 ··············································································· 111
3 양도의 개념 ············································································· 114
4 양도 및 취득시기 ······································································ 119
5 비과세 양도소득 ······································································· 123
6 계산구조 ·················································································· 132
7 납세절차 ·················································································· 148
8 국외자산에 대한 양도소득세 ······················································· 151
