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2022 원 세법학 1

2022 원 세법학 1

  • 원용대
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  • 좋은책
  • |
  • 2022-04-15 출간
  • |
  • 1073페이지
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  • 190 X 260 mm
  • |
  • ISBN 9791163484318
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목차


제1편 국세기본법
제1장 총 칙 5
제1절 국세기본법 통칙 ······································································································5
Ⅰ. 국세기본법의 목적 ··············································································································5
Ⅱ. 용어의 정의(국기법 2) ·········································································································5
Ⅲ. 세법 등과의 관계 ················································································································9
제2절 기간과 기한 ···········································································································10
Ⅰ. 기간의 계산 ·····················································································································10
Ⅱ. 기한 ·······························································································································11
제3절 서류의 송달 ···········································································································14
Ⅰ. 서류의 송달 장소 ··············································································································14
Ⅱ. 서류송달의 방법 ················································································································16
Ⅲ. 송달의 효력발생 ················································································································22
Ⅳ. 송달의 법률효력 ················································································································24
제4절 인 격 ·····················································································································27
Ⅰ. 총설 ······························································································································27
Ⅱ. 국세기본법상 규정 ············································································································27
Ⅲ. 각 세법상 규정 ·················································································································30
제2장 조세이론 32
제1절 헌법에 보장된 내용 ································································································33
Ⅰ. 조세법률주의 ····················································································································33
Ⅱ. 조세평등주의 ····················································································································37
제2절 국세기본법에 규정된 내용 ·····················································································41
Ⅰ. 국세 부과의 원칙 ··············································································································41
Ⅱ. 세법적용의 원칙 ················································································································51
제3장 조세법률관계의 변동 59
제1절 납세의무의 성립 ····································································································60
Ⅰ. 서 설 ······························································································································60
Ⅱ. 과세요건···························································································································60
Ⅲ. 국세기본법상의 납세의무의 성립시기 ··············································································61
제2절 납세의무의 확정 ····································································································64
Ⅰ. 서 설 ·······························································································································64
Ⅱ. 정부부과과세제도 ··············································································································64
Ⅲ. 신고납세제도 ····················································································································65
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································65
제3절 확정된 납세의무의 변경 ························································································67
Ⅰ. 개요 ································································································································67
Ⅱ. 수정신고제도 ····················································································································68
Ⅲ. 경정청구제도 ····················································································································70
Ⅳ. 당초처분과 경정처분과의 관계 ·························································································81
제4절 기한후 신고·납부제도와 추가자진 납부제도 ··························································86
Ⅰ. 개 요 ······························································································································86
Ⅱ. 기한 후 신고 ···················································································································86
Ⅲ. 기한 후 납부 ····················································································································87
제5절 가산세 및 국세의 환급 ··························································································88
Ⅰ. 가산세 ····························································································································88
Ⅱ. 국세환급금과 국세환급가산금 ·························································································104
제6절 납세의무의 소멸 ···································································································112
Ⅰ. 개요 ······························································································································112
Ⅱ. 국세부과의 제척기간 만료와 국세징수권의 소멸시효 완성 ···········································113
제4장 조세채권의 보전 142
제1절 납세의무의 확장관련 제도 ····················································································142
Ⅰ. 연대납세의무 ·················································································································143
Ⅱ. 납세의무의 승계 ··············································································································147
Ⅲ. 제2차납세의무 ···············································································································150
Ⅳ. 양도담보권자의 물적 납세의무 ························································································161
제2절 납세의무확장 외 조세채권보전제도 ······································································164
Ⅰ. 국세 우선의 원칙 ············································································································164
제5장 납세자권리 173
제1절 총설 ·····················································································································173
Ⅰ. 세무조사의 정의 및 범위 ································································································173
Ⅱ. 세무조사 결정의 처분성 ··································································································174
제2절 납세자 권리헌장의 제정 및 교부 ··········································································175
제3절 세무조사 관련 납세자 권리보호에 관한 사항 ························································176
제4절 납세자보호위원회 ································································································193
Ⅰ. 심의범위 ·······················································································································193
Ⅱ. 구성 및 운영 ·················································································································194
Ⅲ. 제척과 회피 ···················································································································196
Ⅳ. 납세자보호위원회에 대한 납세자의 심의 요청 및 결과 통지 등 ·································196
제5절 과세전 적부심사 ··································································································199
Ⅰ. 의의 ·····························································································································199
Ⅱ. 과세예고통지 ·················································································································199
Ⅲ. 과세 전 적부심사 청구 ···································································································200
Ⅳ. 청구효과 ·······················································································································203
제6장 심사와 심판(조세불복제도) 204
제1절 조세불복제도의 개념 ···························································································204
Ⅰ. 총설 ·····························································································································204
Ⅱ. 종류 ·····························································································································212
Ⅲ. 심사청구, 심판청구의 기능 및 취지 ··············································································213
Ⅳ. 다른 법률과의 관계 ·········································································································214
제2절 조세불복제도의 일반사항 ·····················································································216
Ⅰ. 불복청구 대상 ················································································································216
Ⅱ. 불복청구인 ····················································································································217
Ⅲ. 불복청구 등이 집행에 미치는 효력(집행부정지의 원칙) ····················································218
Ⅳ. 관계 서류의 열람 및 의견진술권 ···················································································219
Ⅴ. 대리인 및 국선대리인 ·····································································································220
Ⅵ. 불복 방법의 통지 ············································································································221
Ⅶ. 정보통신망을 이용한 불복청구 ·······················································································222
Ⅷ. 청구기간 ·······················································································································222
제3절 이의신청·심사청구 ······························································································224
Ⅰ. 청구 절차 및 청구서의 보정 ··························································································224
Ⅱ. 불복청구에 대한 심리 ·····································································································225
Ⅲ. 결정의 종류와 효력 및 결정의 경정 ·············································································226
Ⅳ. 이의신청 ·······················································································································228
Ⅴ. 국세심사위원회 ·············································································································229
제4절 심판청구 ·············································································································233
Ⅰ. 조세심판원 및 조세심판관 ······························································································233
Ⅱ. 심판청구절차 ················································································································234
Ⅲ. 심판결정절차 ················································································································235
Ⅳ. 제척과 회피 및 기피제도 ································································································237
Ⅴ. 심리절차 ·······················································································································238
Ⅵ. 내용심리상 특징 ··············································································································238
제7장 보 칙 241
제1절 탈세제보 포상금의 지급 ·······················································································241
Ⅰ. 포상금 지급요건 및 지급 금액 ·······················································································241
Ⅱ. 포상금 지급기한 ··············································································································245
제2절 과세자료의 제출과 그 수집에 대한 협조 ······························································246
제3절 지급명세서 자료의 이용 ······················································································246
제4절 기 타 ···················································································································247
Ⅰ. 납세관리인 ···················································································································247
Ⅱ. 고지금액의 최저한도 ·······································································································247
Ⅲ. 국세행정에 대한 협조(국기법 84) ····················································································248
Ⅳ. 장부 등의 비치와 보존(국기법 85의3) ··············································································248
Ⅴ. 서류접수증 발급(국기법 85의4) ·························································································249
Ⅵ. 통계자료의 작성 및 공개(국기법 85의6) ··········································································249
Ⅶ. 가족관계등록 전산정보의 공동이용(국기법 86) ································································251
Ⅷ. 금품 수수 및 공여에 대한 징계 등(국기법 87) ·······························································251
Ⅸ. 벌칙 ·····························································································································252

제2편 법인세법
제1장 총 칙 255
제1절 법인세 납세의무 ··································································································255
Ⅰ. 총론 ·····························································································································255
Ⅱ. 법인의 납세의무자 ··········································································································255
Ⅲ. 법인세 과세대상 소득의 종류 ························································································257
Ⅳ. 법인별 납세의무의 범위 ·································································································258
Ⅴ. 신탁소득에 대한 실질과세 ······························································································260
제2절 법인의 사업연도 및 납세지 ··················································································262
Ⅰ. 사업연도 ······················································································································262
Ⅱ. 납세지 ··························································································································267
제3절 법인 원천소득에 대한 이중과세조정 ····································································269
Ⅰ. 배당소득의 2중과세 조정에 관한 논쟁 ··········································································269
Ⅱ. 법인단계 이중과세 조정방법 ···························································································271
Ⅲ. 주주단계 이중과세 조정방법 ···························································································271
Ⅳ. 국외원천소득에 관한 이중과세 조정방법 ·······································································272
제2장 각 사업연도 소득 273
제1절 세무조정 ··············································································································273
Ⅰ. 개요 ·····························································································································273
Ⅱ. 결산조정 ······················································································································276
Ⅲ. 신고조정사항 ················································································································277
제2절 소득처분 ··············································································································278
Ⅰ. 개요 ·····························································································································278
Ⅱ. 소득처분의 주체, 시기, 대상 ·························································································278
Ⅲ. 소득처분의 유형 ··············································································································278
Ⅳ. 소득처분에 대한 사후관리 ······························································································287
제3장 익금, 익금불산입 292
제1절 익금의 개념 및 범위 ····························································································292
Ⅰ. 익금의 의의 ··················································································································292
Ⅱ. 수익의 범위 ··················································································································292
Ⅲ. 익금산입의 특례 ··············································································································298
제2절 익금불산입 ··········································································································299
Ⅰ. 자본거래로 인한 수익의 익금불산입 ··············································································299
Ⅱ. 평가이익 등의 익금불산입 ······························································································301
Ⅲ. 지주회사의 수입배당금액의 익금불산입 ········································································305
Ⅳ. 일반법인의 수입배당금액의 익금불산입 ········································································308
Ⅴ. 국제회계기준 적용 내국법인에 대한 재고자산평가차익 익금불산입 ····························311
제3절 의제배당 ··············································································································312
Ⅰ. 개요 ·····························································································································312
Ⅱ. 의제배당의 유형 ··············································································································312
제4장 손금, 손금불산입 319
제1절 개 요 ····················································································································319
Ⅰ. 총설 ·····························································································································319
Ⅱ. 자본 또는 출자의 환급 ···································································································322
Ⅲ. 잉여금의 처분 ·················································································································323
Ⅳ. 법에서 규정하는 것 ········································································································323
제2절 손 금 ···················································································································324
Ⅰ. 개요 ·····························································································································324
Ⅱ. 손금의 범위 ··················································································································324
제3절 손금불산입의 범위 ·······························································································331
Ⅰ. 개요 ·····························································································································331
Ⅱ. 자본거래 등으로 인한 손비의 손금불산입 ·····································································331
Ⅲ. 세금과 공과금 ···············································································································331
Ⅳ. 기부금의 손금불산입 ·······································································································335
Ⅴ. 접대비 ··························································································································340
Ⅵ. 과다경비 등의 손금불산입 ······························································································349
Ⅶ. 업무와 관련 없는 자산(비용)의 손금불산입 ···································································354
Ⅷ. 업무용 승용차 관련비용의 손금불산입 등 특례 ····························································357
Ⅸ. 지급이자의 손금불산입 ····································································································361
Ⅹ. 징벌적 목적의 손해배상금 등에 대한 손금불산입 ························································369
제5장 준비금, 충당금의 손금산입 370
제1절 준비금 및 충당금의 의의 ·····················································································370
제2절 준비금의 손금산입 ·······························································································371
제3절 대손충당금의 손금산입 ························································································374
Ⅰ. 대손금 ··························································································································374
Ⅱ. 대손충당금 ····················································································································378
제4절 구상채권상각충당금의 손금산입대손충당금의 손금산입 ······································380
제5절 일시상각충당금 및 압축기장 충당금의 손금산입 ··················································381
Ⅰ. 개요 ·····························································································································381
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ····················································381
제6장 손익의 귀속시기 등 384
Ⅰ. 개요 ·····························································································································384
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ·················································································384
Ⅲ. 거래유형별 손익 귀속시기 ······························································································387
Ⅳ. 기업회계기준과 관행의 적용 ··························································································393
제7장 자산ㆍ부채의 평가 394
제1절 자산의 취득가액 ··································································································394
Ⅰ. 개요 ·····························································································································394
Ⅱ. 취득가액 산정의 일반원칙 ······························································································394
Ⅲ. 취득가 산정의 특수원칙 ·································································································395
Ⅳ. 보유자산에 대한 취득가액의 변동 ·················································································396
제2절 자산·부채의 평가 ································································································398
Ⅰ. 재고자산의 평가 ··············································································································398
Ⅱ. 유가증권 등의 평가 ········································································································402
Ⅲ. 외화자산·부채의 평가 및 과세표준 계산특례 ·······························································404
제8장 합병 및 분할 등에 관한 특례 408
제1절 합 병 ···················································································································408
Ⅰ. 개요 ·····························································································································408
Ⅱ. 합병에 대한 법인세 과세체계 ························································································409
Ⅲ. 합병 당사자별 과세문제 ··································································································411
제2절 분 할 ···················································································································422
Ⅰ. 개요 ·····························································································································422
Ⅱ. 분할에 대한 법인세 과세체계 ························································································424
Ⅲ. 분할 당사자별 과세문제 ·································································································424
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ·························································428
Ⅰ. 물적분할시 분할법인에 대한 과세특례 ··········································································428
Ⅱ. 현물출자시 과세특례 ·······································································································432
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································434
Ⅳ. 사업양수시 이월결손금 공제 제한 ·················································································435
제9장 부당행위계산의 부인 436
제1절 부당행위계산의 부인 개념 ···················································································436
Ⅰ. 개요 ·····························································································································436
Ⅱ. 부당행위계산 부인의 효력 ······························································································437
Ⅲ. 부당행위계산 부인의 적용요건 ·······················································································438
제2절 시가의 개념과 산정방법 ······················································································445
Ⅰ. 시가의 의의 ···················································································································445
Ⅱ. 시가의 적용 ··················································································································445
제3절 부당행위 계산부인의 유형 ···················································································448
Ⅰ. 개 요 ····························································································································448
Ⅱ. 고가매입·저가양도 ··········································································································450
Ⅲ. 가지급금 인정이자의 계산 ······························································································452
제10장 영리내국법인의 과세표준과 세액계산 457
제1절 과세표준 ··············································································································457
Ⅰ. 개요 ·····························································································································457
Ⅱ. 비과세소득 ····················································································································458
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ····································································459
Ⅳ. 이월결손금 ·····················································································································460
제2절 세 율 ···················································································································463
제3절 세액공제 ·············································································································464
Ⅰ. 외국납부세액공제 ············································································································464
Ⅱ. 재해손실에 대한 세액공제 ······························································································468
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제 ···················································469
제11장 신고, 납부 471
제1절 중간예납, 원천징수, 수시부과 ···············································································471
Ⅰ. 중간예납 ·······················································································································471
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································473
Ⅲ. 수시부과 ·······················································································································481
제2절 과세표준 신고와 자진납부등 ···············································································482
Ⅰ. 과세표준의 신고 ··············································································································482
Ⅱ. 자진납부 ·······················································································································486
Ⅲ. 성실신고확인서 제출 ·······································································································486
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ····················································487
Ⅰ. 결정 및 경정 ················································································································487
Ⅱ. 징수와 환급 ··················································································································491
Ⅲ. 가산세 ··························································································································492
제12장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 499
제1절 통칙 ·····················································································································499
Ⅰ. 개요 ····························································································································499
Ⅱ. 신탁소득의 과세 ··············································································································499
Ⅲ. 법인과세 신탁재산의 설립 및 해산 등 ··········································································501
제2절 과세표준과 그 계산 ·····························································································502
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··············································································502
Ⅱ. 신탁의 합병 및 분할 ······································································································503
Ⅲ. 수탁자 변경시 법인과세 신탁재산의 소득금액 계산 ····················································503
제3절 신고·납부 및 징수 ······························································································504
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ···············································································504
Ⅱ. 법인과세 신탁재산의 원천징수 ·······················································································504
제13장 연결납세제도 505
Ⅰ. 의의 및 효과 ················································································································505
Ⅱ. 용어정리 ·······················································································································505
Ⅲ. 적용대상 ·······················································································································505
Ⅳ. 완전지배 ·······················································································································506
Ⅴ. 연결 사업연도 및 납세지 ·······························································································507
Ⅵ. 연결납세방식의 적용신청 및 승인 ·················································································508
Ⅶ. 연결납세방식의 취소 및 포기 ························································································508
Ⅷ. 연결자법인의 추가 및 배제 ····························································································510
Ⅸ. 각 연결사업연도 소득금액의 계산 ··················································································512
Ⅹ. 각 연결사업연도 과세표준 등의 계산 ············································································517
ⅩⅠ. 연결법인의 산출세액의 계산 ························································································519
ⅩⅡ. 신고 및 납부 ··············································································································520
제14장 영리내국법인의 청산소득에 대한 법인세 524
Ⅰ. 개요 ·····························································································································524
Ⅱ. 납세의무자 ···················································································································524
Ⅲ. 청산소득의 과세표준 ·······································································································524
Ⅳ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ······················································526
Ⅴ. 신고 ·····························································································································526
제15장 토지 등 양도소득에 대한 과세특례 527
Ⅰ. 과세대상 ······················································································································527
Ⅱ. 양도소득 및 산출세액의 계산 ························································································528
Ⅲ. 양도소득의 귀속사업연도 ································································································529
Ⅳ. 외국법인의 토지 등 양도소득에 대한 과세특례(법법 95의2) ·········································530
제16장 비영리법인의 법인세 납세의무 531
Ⅰ. 개요 ····························································································································531
Ⅱ. 구분경리 ·····················································································································532
Ⅲ. 비영리 내국법인의 과세특례 ··························································································533
제17장 외국법인의 법인세 납세의무 537
Ⅰ. 개요 ·····························································································································537
Ⅱ. 국내원천소득 ···············································································································537
Ⅲ. 외국법인의 국내사업장 ···································································································542
Ⅳ. 과세방법 ·······················································································································546
Ⅴ. 신고·납부·결정·경정·징수 ······························································································552
Ⅵ. 외국법인의 국내사업장에 대한 과세특례(지점세) ···························································553
Ⅶ. 외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ··················556
제18장 해외현지법인등에 대한 자료제출 의무 557
제1절 해외현지법인등에 대한 자료제출 의무신고· 납부 및 징수 ····································557
Ⅰ. 개요 ·····························································································································557
Ⅱ. 자료의 보완 및 제출요구 ·······························································································558
제2절 해외현지법인 등에 대한 자료제출 의무 불이행에 대한 과태료 ····························559
제16장 비영리법인의 법인세 납세의무 531
Ⅰ. 개요 ·····························································································································531
Ⅱ. 구분경리 ······················································································································532
Ⅲ. 비영리 내국법인의 과세특례 ··························································································533
제17장 외국법인의 법인세 납세의무 537
Ⅰ. 개요 ·····························································································································537
Ⅱ. 국내원천소득 ··············································································································537
Ⅲ. 외국법인의 국내사업장 ···································································································542
Ⅳ. 과세방법 ······················································································································546
Ⅴ. 신고·납부·결정·경정·징수 ······························································································552
Ⅵ. 외국법인의 국내사업장에 대한 과세특례(지점세) ···························································553
Ⅶ. 외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ··················556
제18장 해외현지법인등에 대한 자료제출 의무 557
제1절 해외현지법인등에 대한 자료제출 의무신고· 납부 및 징수 ····································557
Ⅰ. 개요 ·····························································································································557
Ⅱ. 자료의 보완 및 제출요구 ·······························································································558
제2절 해외현지법인 등에 대한 자료제출 의무 불이행에 대한 과태료 ····························559

제3편 소득세법
제1장 총 칙 563
Ⅰ. 목적 및 정의 ················································································································563
Ⅱ. 납세의무자 ····················································································································563
Ⅲ. 납세의무의 범위 ··············································································································570
Ⅳ. 과세소득의 범위 ············································································································571
Ⅴ. 소득의 구분 ···················································································································573
Ⅵ. 과세기간 및 납세지 ·········································································································575
제2장 거주자의 종합소득에 대한 납세의무 579
제1절 과세표준의 계산 및 세액계산의 순서 ···································································579
Ⅰ. 과세표준의 계산 ··············································································································579
Ⅱ. 종합소득세액의 계산순서 ································································································580
제2절 금융소득(이자소득 및 배당소득) ···············································································581
Ⅰ. 이자소득 ·······················································································································581
Ⅱ. 배당소득 ·······················································································································588
Ⅲ. 금융소득 과세방법 ··········································································································595
제3절 사업소득 ·············································································································597
Ⅰ. 개요 ·····························································································································597
Ⅱ. 사업소득의 범위 ··············································································································598
Ⅲ. 비과세 사업소득 ··············································································································600
Ⅳ. 사업소득 금액의 계산 ·····································································································604
Ⅴ. 사업소득의 과세방법 ·······································································································610
Ⅵ. 소득세법상 사업소득과 법인세법상 각사업연도 소득의 비교 ·······································610
제4절 근로소득 ··············································································································614
Ⅰ. 개요 ·····························································································································614
Ⅱ. 근로소득의 종류 ··············································································································615
Ⅲ. 근로소득의 범위 ··············································································································616
Ⅳ. 근로소득금액의 계산 ·······································································································617
Ⅴ. 근로소득에 대한 원천징수시기 및 과세방법 ··································································618
Ⅵ. 근로소득의 수입시기 ·······································································································619
제5절 연금소득 ·············································································································620
Ⅰ. 개요 ·····························································································································620
Ⅱ. 연금소득의 범위 ··············································································································620
Ⅲ. 연금소득금액의 계산 ·······································································································624
Ⅳ. 연금소득의 귀속시기 및 과세방식 ·················································································625
제6절 기타소득 ·············································································································628
Ⅰ. 개요 ·····························································································································628
Ⅱ. 기타소득의 범위 ··············································································································629
Ⅲ. 기타소득금액의 계산 ·······································································································639
Ⅳ. 기타소득의 귀속시기 및 과세방식 ··················································································641
제3장 소득금액 계산특례 645
제1절 부당행위계산의 부인 ···························································································645
Ⅰ. 개요 ·····························································································································645
Ⅱ. 적용요건 ······················································································································645
Ⅲ. 적용대상거래 ················································································································646
Ⅳ. 시가의 계산 ··················································································································646
Ⅴ. 부인의 효과 ···················································································································647
제2절 공동사업에 대한 소득금액 계산의 특례 ·······························································648
Ⅰ. 개요 ·····························································································································648
Ⅱ. 소득금액 계산 특례 ········································································································648
Ⅲ. 공동사업합산과세 ············································································································649
Ⅳ. 공동사업장에 대한 특례 ·································································································650
Ⅴ. 출자공동사업자의 배당소득에 대한 과세방법 ································································651
제3절 결손금 및 이월결손금의 공제 ··············································································653
Ⅰ. 개요 ·····························································································································653
Ⅱ. 결손금과 이월결손금의 통산 ··························································································653
제4절 채권 등에 대한 소득금액의 계산 특례 ·································································657
Ⅰ. 개요 ·····························································································································657
Ⅱ. 원천징수 특례 ··············································································································657
제5절 기타 소득금액 계산 특례 ·····················································································659
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ···················································659
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ············································································659
Ⅲ. 중도 해지로 인한 이자소득금액 계산의 특례 ·······························································659
제4장 종합소득 과세표준과 세액의 계산 660
제1절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 ·····································660
Ⅰ. 종합소득공제의 배제 ·······································································································660
Ⅱ. 공동사업에 대한 소득공제 특례 ·····················································································660
제2절 세액의 계산 ·········································································································661
Ⅰ. 세율 ·····························································································································661
Ⅱ. 세액계산 특례 ··············································································································661
Ⅲ. 세액공제 ·······················································································································665
Ⅳ. 세액의 감면 ··················································································································680
Ⅴ. 세액감면 및 세액공제 시 적용순위 등 ··········································································681
Ⅵ. 세액감면액 및 세액공제액의 산출세액 초과 시의 적용방법 등 ···································681
제5장 신고, 납부 682
제1절 과세기간 중 신고, 납부, 결정, 징수 ·····································································682
Ⅰ. 중간예납 ······················································································································682
Ⅱ. 부동산매매업자의 토지등 매매차익예정신고와 납부 ·····················································684
Ⅲ. 원천징수 ······················································································································686
Ⅳ. 수시부과결정 ················································································································695
제2절 확정신고납부등 ···································································································696
Ⅰ. 종합소득 과세표준확정신고 ····························································································696
Ⅱ. 납부 및 추가신고 ········································································································701
Ⅲ. 성실신고확인서 제출 ·······································································································702
Ⅳ. 사업장 현황신고 ··············································································································704
제3절 결정과 경정 ·········································································································705
Ⅰ. 개요 ·····························································································································705
Ⅱ. 결정과 경정의 사유 ·········································································································705
Ⅲ. 결정과 경정의 방법 ········································································································706
제4절 세액의 징수와 환급 ······························································································710
Ⅰ. 세액의 징수 ···················································································································710
Ⅱ. 환급 및 충당 ··············································································································711
Ⅲ. 소액부징수 ····················································································································711
제5절 가산세 ··················································································································711
Ⅰ. 가산세 종류 및 적용사유 ································································································711
Ⅱ. 가산세의 중복적용 배제 ··································································································721
Ⅲ. 가산세의 한도 ··············································································································721
제6장 퇴직소득세 722
Ⅰ. 개요 ····························································································································722
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································723
Ⅲ. 퇴직소득세의 계산 ··········································································································725
Ⅳ. 과세방법 및 수입시기, 확정신고 ···················································································728
제7장 거주자의 금융투자소득에 대한 납세의무 730
제1절 중간예납, 원천징수, 수시부과 ··············································································730
Ⅰ. 개요 ····························································································································730
Ⅱ. 정의 ·····························································································································730
Ⅲ. 금융투자소득의 범위 ·······································································································733
제2절 금융투자소득 비과세 및 수입시기 ·······································································734
Ⅰ. 금융투자소득 비과세 ·······································································································734
Ⅱ. 금융투자소득 수입시기 ···································································································734
제3절 금융투자소득 소득금액 계산(2023.01.01. 이후부터 적용) ··········································735
Ⅰ. 개요 ·····························································································································735
Ⅱ. 금융투자 소득금액의 계산 순서 ·····················································································735
Ⅲ. 금융투자 소득금액의 계산 ······························································································736
Ⅳ. 금융투자 소득금액의 계산특례 ·······················································································745
제4절 금융투자소득 과세표준과 세액계산 ······································································747
Ⅰ. 금융투자소득 과세표준 ···································································································747
Ⅱ. 금융투자소득 세액계산 ···································································································748
제5절 금융투자소득 과세표준의 신과와 납부 ·································································749
Ⅰ. 금융투자소득 과세표준 예정신고 및 납부 ·····································································749
Ⅱ. 금융투자소득 과세표준 확정신고 및 납부 ·····································································750
Ⅲ. 금융투자소득에 대한 원천징수 등 ··················································································751
제6절 금융투자소득에 대한 결정·경정과 징수 및 환급등 ···············································753
Ⅰ. 금융투자소득에 과세표준과 세액의 결정·경정 ······························································753
Ⅱ. 징수 및 환급등 ············································································································754
제8장 양도소득세 756
제1절 통 칙 ····················································································································756
Ⅰ. 정의 ····························································································································756
Ⅱ. 양도의 범위 및 양도소득의 귀속자 ···············································································759
제2절 양도소득의 범위 ··································································································765
Ⅰ. 부동산 및 그에 관한 권리 ······························································································765
Ⅱ. 주식 및 출자지분 ············································································································766
Ⅲ. 기타자산 ······················································································································769
Ⅳ. 파생상품등의 거래 또는 행위로 발생하는 소득 ····························································772
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································772
제3절 양도 또는 취득의 시기 ·························································································773
Ⅰ. 총설 ·····························································································································773
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ····································································773
제4절 양도소득 비과세등 ·······························································································778
Ⅰ. 개요 ···························································································································778
Ⅱ. 1세대 1주택 비과세 ·········································································································779
Ⅲ. 양도소득세 비과세 또는 감면의 배제 등 ·······································································791
제5절 양도소득 금액의 계산 ··························································································792
Ⅰ. 개요 ···························································································································792
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································792
Ⅲ. 장기보유 특별공제 ··········································································································802
Ⅳ. 구분계산 및 결손금의 통산 ····························································································805
Ⅴ. 양도차익 및 양도소득 산정의 특례 ···············································································806
제6절 과세표준 및 세액의 계산(중과세 포함) ···································································813
Ⅰ. 과세표준의 계산 ··············································································································813
Ⅱ. 세액의 계산 ·················································································································814
Ⅲ. 중과세 ·························································································································818
제7절 신고, 납부 ············································································································821
Ⅰ. 양도소득과세표준 예정신고 및 재외국민과 외국인의 부동산등양도신고확인서의 제출 ········821
Ⅱ. 양도소득과세표준 확정신고 ····························································································822
Ⅲ. 추가신고납부특례 ············································································································823
Ⅳ. 양도소득과세표준과 세액의 결정·경정 및 통지 ····························································824
Ⅴ. 양도소득세의 징수 및 환급 ····························································································825
Ⅵ. 주식등에 대한 장부의 비치 ㆍ기록의무 및 기장 불성실가산세 ···································826
Ⅶ. 감정가액 또는 환산취득가액 적용에 따른 가산세 ························································826
제8절 국외자산 양도에 따른 양도소득세 ·······································································827
Ⅰ. 국외자산 양도소득의 범위 ······························································································827
Ⅱ. 국외자산의 양도가액 및 필요경비등 ··············································································828
Ⅲ. 국외자산의 산출세액 ·······································································································829
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ·················································830
Ⅰ. 거주자의 출국 시 납세의무 ····························································································830
Ⅱ. 국외전출자 국내주식등에 대한 과세표준의 계산 ··························································830
Ⅲ. 국외전출자 국내주식등에 대한 세율과 산출세액 ··························································831
Ⅳ. 국외전출자 국내주식등에 대한 신고·납부 및 가산세 등 ·············································832
제9장 비거주자의 납세의무 835
제1절 통 칙 ···················································································································835
Ⅰ. 비거주자의 국내원천소득 ································································································835
Ⅱ. 비거주자의 국내사업장 ···································································································840
제2절 비거주자에 대한 과세방법 ···················································································843
Ⅰ. 개요 ···························································································································843
Ⅱ. 비거주자 종합과세 ··········································································································843
Ⅲ. 비거주자 분리과세 ··········································································································845

제4편 상속세 및 증여세법
제1장 상속세 853
제1절 상속과 증여의 개념정립 ·······················································································853
제2절 상속 및 상속세의 기초개념 ·················································································854
Ⅰ. 상속세의 의의 및 취지 ···································································································854
Ⅱ. 상속세의 과세원인 ··········································································································854
Ⅲ. 상속순위 및 상속분 ·········································································································855
Ⅳ. 상속의 승인 및 포기 ·······································································································858
Ⅴ. 상속세 과세방식 ··············································································································858
제3절 총 칙 ··················································································································860
Ⅰ. 목적 ····························································································································860
Ⅱ. 정의 ····························································································································860
Ⅲ. 과세대상 ······················································································································863
Ⅳ. 상속세 납부의무 및 납세자 ····························································································863
제4절 상속세 과세가액의 계산 ······················································································868
Ⅰ. 계산구조 ······················································································································868
Ⅱ. 총 상속 재산가액 ············································································································868
Ⅲ. 비과세 상속재산가액 ·······································································································875
Ⅳ. 과세가액불산입액 ············································································································876
Ⅴ. 상속재산의 가액에서 빼는 공과금 등 ············································································878
Ⅵ. 합산대상 사전증여재산가액 ····························································································883
제5절 상속세 과세표준 계산 ·························································································885
Ⅰ. 개요 ·····························································································································885
Ⅱ. 인적공제 ······················································································································885
Ⅲ. 물적공제 ······················································································································889
Ⅳ. 감정평가수수료 공제 ·······································································································901
Ⅴ. 공제적용의 한도 ··············································································································901
제6절 상속세 산출세액 및 납부세액의 계산 ··································································902
Ⅰ. 개요 ······························································································································902
Ⅱ. 산출세액의 계산 ··············································································································903
Ⅲ. 납부세액의 계산 ··············································································································903
제2장 증여세 907
제1절 총 칙 ···················································································································907
Ⅰ. 증여의 의의 ··················································································································907
Ⅱ. 증여세의 의의 ···············································································································907
Ⅲ. 증여세 과세대상 ··············································································································907
Ⅳ. 증여세 납부의무 및 납세자 ····························································································914
Ⅴ. 증여재산의 취득시기 ·······································································································919
제2절 증여재산가액 ······································································································920
Ⅰ. 증여재산가액 계산의 일반원칙 ·······················································································920
Ⅱ. 증여재산의 범위 ··············································································································921
Ⅲ. 증여로 보는 예시적 규정 ································································································921
제3절 증여추정 및 증여의제 ··························································································955
Ⅰ. 증여추정 ·······················································································································955
Ⅱ. 명의신탁재산의 증여 의제 ······························································································960
Ⅲ. 특수관계법인과의 거래를 통한 이익의 증여 의제 ························································970
Ⅳ. 특수관계법인으로부터 제공받은 사업기회로 발생한 이익의 증여 의제 ······················977
Ⅴ. 특정법인과의 거래를 통한 이익의 증여 의제 ·······························································979
제4절 증여세 과세가액 계산 ··························································································982
Ⅰ. 개요 ·····························································································································982
Ⅱ. 과세가액불산입 등 ··········································································································982
Ⅲ. 비과세되는 증여재산 ·······································································································985
Ⅳ. 부담부 증여시 채무인수액 ······························································································986
Ⅴ. 동일인으로부터 10년 이내에 받은 증여재산(1천만원 이상) ·············································987
제5절 과세표준 및 납부세액의 계산 ··············································································988
Ⅰ. 과세표준 ····················································································································988
Ⅱ. 납부세액 ····················································································································989
제3장 신고납부 및 경정결정 993
제1절 상속재산등의 소재지 및 과세관할 ········································································993
Ⅰ. 상속재산 등의 소재지 ·····································································································993
Ⅱ. 과세관할 ······················································································································994
제2절 과세표준 신고 ·····································································································995
Ⅰ. 상속세 과세표준 신고의무자 및 신고기한 ·····································································995
Ⅱ. 증여세 과세표준 신고의무자 및 신고기한 ·····································································995
제3절 납 부 ···················································································································996
Ⅰ. 자진납부 ·····················································································································996
Ⅱ. 분납 ·····························································································································996
Ⅲ. 연부연납 ······················································································································996
Ⅳ. 물납 ···························································································································1000
제4절 결정과 경정 ·······································································································1004
Ⅰ. 결정 ····························································································································1004
Ⅱ. 경정 등의 청구 특례 ·····································································································1005
제4장 공익법인에 대한 과세특례 1007
Ⅰ. 서설 ····························································································································1007
Ⅱ. 과세가액불산입 ···········································································································1007
Ⅲ. 공익법인등이 출연받은 재산의 사후관리 ·····································································1010
제5장 상속, 증여재산의 평가 1024
제1절 재산평가의 기본원칙 ··························································································1024
Ⅰ. 시가평가 ·····················································································································1024
Ⅱ. 보충적평가 ·················································································································1026
제2절 보충적 평가방법 ································································································1026
Ⅰ. 개요 ····························································································································1026
Ⅱ. 부동산 등의 평가 ··········································································································1027
Ⅲ. 부동산 권리등에 대한 평가 ··························································································1028
Ⅳ. 유가증권 등의 평가 ·······································································································1031
Ⅴ. 무체재산권의 평가 ·········································································································1040
Ⅵ. 그 밖의 조건부 권리 등의 평가 ···················································································1042
Ⅶ. 신탁의 이익을 받을 권리의 평가 ·················································································1042
Ⅷ. 정기금을 받을 권리의 평가 ··························································································1043
Ⅸ. 저당권 등이 설정된 재산 평가의 특례 ········································································1044
Ⅹ. 국외재산에 대한 평가 ···································································································1045

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교환 및 환불안내

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