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  • 2023-03-13 출간
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  • 1046페이지
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  • 190 X 260mm
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  • ISBN 9791163485568
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목차

제1편 법인세법
제1장 총 칙 3
제1절 법인세 납세의무 ······································································································3
Ⅰ. 총론 ··································································································································3
Ⅱ. 법인의 납세의무자 ··············································································································3
Ⅲ. 법인세 과세 대상 소득의 종류 ··························································································5
Ⅳ. 법인별 납세의무의 범위 ·····································································································6
Ⅴ. 신탁 소득에 대한 실질과세 ································································································7
제2절 법인의 사업연도 및 납세지 ····················································································10
Ⅰ. 사업연도 ··························································································································10
Ⅱ. 납세지 ·····························································································································15
제3절 법인 원천소득에 대한 이중과세 조정 ·····································································17
Ⅰ. 법인단계 이중과세 조정 방법 ···························································································17
Ⅱ. 주주 단계 이중과세 조정 방법 ·························································································18
Ⅲ. 국외원천소득에 관한 이중과세 조정 방법 ·······································································18
제2장 각 사업연도 소득 20
제1절 세무조정 ················································································································20
Ⅰ. 개요 ································································································································20
Ⅱ. 결산조정 ·························································································································23
Ⅲ. 신고조정사항 ···················································································································24
제2절 소득처분 ···············································································································25
Ⅰ. 개요 ································································································································25
Ⅱ. 소득처분의 주체 및 대상 ·································································································25
Ⅲ. 소득처분의 유형 ················································································································25
Ⅳ. 소득처분에 대한 사후관리 ································································································29
제3장 익금, 익금불산입 32
제1절 익금의 개념 및 범위 ······························································································32
Ⅰ. 익금의 의의 ·····················································································································32
Ⅱ. 수익의 범위 ·····················································································································32
Ⅲ. 익금산입의 특례 ················································································································39
제2절 익금불산입 ············································································································40
Ⅰ. 자본거래로 인한 수익의 익금불산입 ················································································40
Ⅱ. 평가이익 등의 익금불산입 ································································································42
Ⅲ. 외국 자회사 수입 배당금액의 익금불산입 ·······································································47
Ⅳ. 일반법인의 수입 배당금액의 익금불산입 ········································································48
Ⅴ. 국제회계기준 적용 내국법인에 대한 재고자산평가차익 익금불산입 ······························52
제3절 의제배당 ···············································································································53
Ⅰ. 개요 ································································································································53
Ⅱ. 의제배당의 유형 ················································································································53
제4장 손금, 손금불산입 64
제1절 개 요 ·····················································································································64
Ⅰ. 자본 또는 출자의 환급 ·····································································································64
Ⅱ. 잉여금의 처분 ···················································································································64
Ⅲ. 법에서 규정하는 것 ···········································································································65
제2절 손 금 ·····················································································································66
Ⅰ. 개요 ································································································································66
Ⅱ. 손금의 범위 ·····················································································································67
제3절 손금불산입의 범위 ·································································································74
Ⅰ. 개요 ································································································································74
Ⅱ. 자본거래 등으로 인한 손비의 손금불산입 ·······································································74
Ⅲ. 세금과 공과금 ··················································································································75
Ⅳ. 기부금의 손금불산입 ·········································································································78
Ⅴ. 접대비의 손금불산입 ·········································································································90
Ⅵ. 과다경비 등의 손금불산입 ································································································98
Ⅶ. 업무와 관련 없는 자산(비용)의 손금불산입 ··································································105
Ⅷ. 업무용 승용차 관련 비용의 손금불산입 등 특례 ··························································107
Ⅸ. 지급이자의 손금불산입 ····································································································113
제5장 감가상각비의 손금산입 127
제1절 개 요 ····················································································································127
Ⅰ. 감가상각의 의의 ··············································································································127
Ⅱ. 세무상 감가상각의 특징 ··································································································127
제2절 감가상각 대상 자산 ······························································································129
제3절 감가상각 계산 요소 ······························································································132
Ⅰ. 감가상각 기초가액 ···········································································································132
Ⅱ. 내용연수 ·······················································································································134
Ⅲ. 감가상각방법과 상각범위액 계산 ···················································································143
Ⅳ. 감가상각비 시부인 계산 ··································································································148
제6장 준비금 및 충당금의 손금산입 164
제1절 준비금 및 충당금의 의의 ······················································································164
제2절 준비금의 손금산입 ·······························································································165
제3절 대손충당금의 손금산입 ·························································································171
Ⅰ. 대손금 ···························································································································171
Ⅱ. 대손충당금 ····················································································································175
제4절 퇴직급여충당금의 손금산입 ·················································································182
Ⅰ. 개요 ·····························································································································182
Ⅱ. 퇴직급여충당금의 손금산입 및 세무조정 ·······································································182
Ⅲ. 퇴직연금 충당금의 손금산입 및 세무조정 ·····································································186
제5절 구상채권상각충당금의 손금산입 ···········································································191
제6절 일시상각충당금 및 압축기장 충당금의 손금산입 ··················································192
Ⅰ. 개요 ······························································································································192
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입 비교 ····················································192
제7장 손익의 귀속시기 등 195
Ⅰ. 개요 ······························································································································195
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ··················································································195
Ⅲ. 거래유형별 손익 귀속시기 ······························································································196
Ⅳ. 한국채택국제회계기준 적용 보험회사에 대한 소득금액 계산의 특례 ··························207
Ⅴ. 기업회계기준과 관행의 적용 ··························································································208
제8장 자산·부채의 평가 210
제1절 자산의 취득가액 ···································································································210
Ⅰ. 개요 ······························································································································210
Ⅱ. 취득가액 산정의 일반원칙 ······························································································210
Ⅲ. 취득가 산정의 특수원칙 ··································································································213
Ⅳ. 보유자산에 대한 취득가액의 변동 ··················································································214
제2절 자산·부채의 평가 ·································································································216
Ⅰ. 재고자산의 평가 ··············································································································216
Ⅱ. 유가증권 등의 평가 ········································································································225
Ⅲ. 외화자산·부채의 평가 및 과세표준 계산 특례 ·····························································229
제9장 합병 및 분할 등에 관한 특례 235
제1절 합 병 ···················································································································235
Ⅰ. 개요 ······························································································································235
Ⅱ. 합병에 대한 법인세 과세체계 ························································································236
Ⅲ. 합병당사자별 과세 문제 ·································································································238
제2절 분 할 ···················································································································252
Ⅰ. 개요 ······························································································································252
Ⅱ. 분할에 대한 법인세 과세체계 ························································································254
Ⅲ. 분할 당사자별 과세 문제 ·······························································································254
제3절 물적분할, 현물출자, 교환에 대한 과세특례 ··························································258
Ⅰ. 물적분할 시 분할법인에 대한 과세특례 ········································································258
Ⅱ. 현물출자 시 과세특례 ·····································································································262
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입 ··························································264
Ⅳ. 이월결손금 공제 제한 ·····································································································265
제10장 부당행위계산의 부인 267
제1절 부당행위계산의 부인 개념 ····················································································267
Ⅰ. 개요 ······························································································································267
Ⅱ. 부당행위계산 부인의 효력 ······························································································268
Ⅲ. 부당행위계산 부인의 적용요건 ·······················································································269
제2절 시가의 개념과 산정 방법 ·····················································································272
Ⅰ. 시가의 의의 ···················································································································272
Ⅱ. 시가의 적용 ····················································································································272
제3절 부당행위 계산부인의 유형 ···················································································276
Ⅰ. 개 요 ····························································································································276
Ⅱ. 고가 매입·저가 양도 ·······································································································277
Ⅲ. 가지급금 인정이자의 계산 ······························································································280
Ⅳ. 불공정 자본거래 ··············································································································286
제11장 영리내국법인의 과세표준과 세액계산 300
제1절 과세표준 ·············································································································300
Ⅰ. 개요 ······························································································································300
Ⅱ. 비과세소득 ·····················································································································302
Ⅲ. 소득공제(유동화전문회사 등에 대한 소득공제) ····························································303
Ⅳ. 이월결손금 ·····················································································································304
제2절 세 율 ···················································································································310
제3절 법인세법상 세액공제 ···························································································312
Ⅰ. 외국 납부 세액공제 ·········································································································312
Ⅱ. 재해손실에 대한 세액공제 ······························································································317
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제 ···················································319
제4절 조세특례제한법상 세액공제 및 최저한세 ······························································321
Ⅰ. 연구·인력개발비에 대한 세액공제(조특법 10) ·······························································321
Ⅱ. 통합 투자 세액공제(조특법 24) ·····················································································325
Ⅲ. 최저한세 ························································································································327
Ⅵ. 감면 및 세액공제액의 계산 ····························································································329
제12장 신고, 납부 330
제1절 중간예납, 원천징수, 수시부과 ··············································································330
Ⅰ. 중간예납 ························································································································330
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 ·····································································332
Ⅲ. 수시부과 ························································································································340
제2절 과세표준 신고와 자진납부 ···················································································342
Ⅰ. 과세표준의 신고 ··············································································································342
Ⅱ. 자진 납부 ·······················································································································346
Ⅲ. 성실신고 확인서 제출 ·····································································································347
Ⅳ. 매입자 발행 계산서 ········································································································348
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세 ···················································349
Ⅰ. 결정 및 경정 ··················································································································349
Ⅱ. 징수와 환급 ····················································································································353
Ⅲ. 가산세 ···························································································································354
제13장 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 363
제1절 통 칙 ···················································································································363
Ⅰ. 개요 ······························································································································363
Ⅱ. 신탁 소득의 과세 ············································································································363
Ⅲ. 법인 과세 신탁재산의 설립 및 해산 등 ········································································365
제2절 과세표준과 그 계산 ·····························································································366
Ⅰ. 법인 과세 신탁재산에 대한 소득공제 ············································································366
Ⅱ. 신탁의 합병 및 분할 ·······································································································367
Ⅲ. 수탁자 변경 시 법인 과세 신탁재산의 소득금액 계산 ·················································367
제3절 신고·납부 및 징수 ·······························································································368
Ⅰ. 법인 과세 신탁재산의 신고 및 납부 ·············································································368
Ⅱ. 법인 과세 신탁재산의 원천징수 ·····················································································368
제14장 연결납세제도 369
Ⅰ. 의의 및 효과 ··················································································································369
Ⅱ. 용어정리 ························································································································369
Ⅲ. 적용대상 ························································································································369
Ⅳ. 완전 지배 ·······················································································································370
Ⅴ. 연결 사업연도 및 납세지 ································································································371
Ⅵ. 연결 납세방식의 적용신청 및 승인 ···············································································372
Ⅶ. 연결 납세방식의 취소 및 포기 ·······················································································372
Ⅷ. 연결자법인의 추가 및 배제 ····························································································374
Ⅸ. 각 연결 사업연도 소득금액의 계산 ···············································································376
Ⅹ. 각 연결 사업연도 과세표준 등의 계산 ··········································································383
Ⅺ. 연결법인의 산출세액의 계산 ··························································································386
Ⅻ. 신고 및 납부 ··················································································································387
제15장 영리내국법인의 청산소득에 대한 법인세 391
Ⅰ. 개요 ······························································································································391
Ⅱ. 납세의무자 ·····················································································································391
Ⅲ. 청산소득의 과세표준 ·······································································································391
Ⅳ. 청산기간 중에 발생하는 각 사업연도 소득의 처리 ······················································397
Ⅴ. 신고 ······························································································································397
Ⅵ. 연대납세의무 ··················································································································397
제16장 토지 등 양도소득에 대한 과세특례 398
Ⅰ. 과세대상 ························································································································398
Ⅱ. 양도소득 및 산출세액의 계산 ························································································399
Ⅲ. 양도소득의 귀속 사업연도 ······························································································400
Ⅳ. 외국 법인의 토지 등 양도소득에 대한 과세특례(법법 95의2) ·····································401
제17장 비영리법인의 법인세 납세의무 402
Ⅰ. 개요 ·····························································································································402
Ⅱ. 구분경리 ························································································································403
Ⅲ. 비영리 내국법인의 과세특례 ··························································································404
제18장 외국 법인의 법인세 납세의무 408
Ⅰ. 개요 ·····························································································································408
Ⅱ. 국내원천소득 ·················································································································408
Ⅲ. 외국 법인의 국내사업장 ··································································································413
Ⅳ. 과세 방법 ·······················································································································416
Ⅴ. 신고·납부·결정·경정·징수 ······························································································424
Ⅵ. 외국 법인의 국내사업장에 대한 과세특례(지점세) ·······················································425
Ⅶ. 외국 법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례 ················428
제19장 해외현지법인등에 대한 자료제출 의무 429
제1절 해외현지법인등에 대한 자료제출 의무 ·································································429
Ⅰ. 개요 ······························································································································429
Ⅱ. 자료의 보완 및 제출요구 ·······························································································430
제2절 해외현지법인 등에 대한 자료제출 의무 불이행에 대한 과태료 ····························431

제2편 소득세법
제1장 총 칙 435
Ⅰ. 목적 및 정의 ·················································································································435
Ⅱ. 납세의무자 ·····················································································································435
Ⅲ. 납세의무의 범위 ··············································································································440
Ⅳ. 과세소득의 범위 ··············································································································441
Ⅴ. 소득의 구분 ···················································································································443
Ⅵ. 과세기간 및 납세지 ········································································································445
제2장 거주자의 종합소득에 대한 납세의무 449
제1절 과세표준의 계산 및 세액계산의 순서 ···································································449
Ⅰ. 과세표준의 계산 ··············································································································449
Ⅱ. 종합소득세액의 계산순서 ································································································451
제2절 금융소득(이자소득 및 배당소득) ··········································································452
Ⅰ. 이자소득 ························································································································452
Ⅱ. 배당소득 ·······················································································································458
Ⅲ. 금융소득 과세 방법 ········································································································464
제3절 사업소득 ·············································································································468
Ⅰ. 개요 ·····························································································································468
Ⅱ. 사업소득의 범위 ··············································································································468
Ⅲ. 비과세 사업소득 ··············································································································470
Ⅳ. 사업소득 금액의 계산 ·····································································································472
Ⅴ. 사업소득의 과세 방법 ·····································································································485
Ⅵ. 소득세법상 사업소득과 법인세법상 각 사업연도 소득의 비교 ····································486
제4절 근로소득 ··············································································································491
Ⅰ. 개요 ······························································································································491
Ⅱ. 근로소득의 종류 ··············································································································491
Ⅲ. 근로소득의 범위 ··············································································································492
Ⅳ. 근로소득금액의 계산 ·······································································································499
Ⅴ. 근로소득에 대한 원천징수 시기 및 과세 방법 ·····························································502
Ⅵ. 근로소득의 수입 시기 ·····································································································503
제5절 연금소득 ·············································································································504
Ⅰ. 개요 ·····························································································································504
Ⅱ. 연금소득의 범위 ··············································································································504
Ⅲ. 연금소득 금액의 계산 ······································································································511
Ⅳ. 연금소득의 귀속시기 및 과세 방식 ················································································513
제6절 기타소득 ··············································································································515
Ⅰ. 개요 ······························································································································515
Ⅱ. 기타소득의 범위 ··············································································································516
Ⅲ. 기타소득금액의 계산 ·······································································································519
Ⅳ. 기타소득의 귀속시기 및 과세 방식 ················································································521
제3장 종합소득 금액 계산 및 종합소득금액 계산특례 531
제1절 종합소득금액의 계산 원칙 ····················································································531
제2절 부당행위계산의 부인 ···························································································535
Ⅰ. 개요 ······························································································································535
Ⅱ. 적용요건 ························································································································535
Ⅲ. 적용대상 거래 ·················································································································536
Ⅳ. 시가의 계산 ····················································································································536
Ⅴ. 부인의 효과 ····················································································································537
제3절 공동사업에 대한 소득금액 계산의 특례 ·······························································539
Ⅰ. 개요 ······························································································································539
Ⅱ. 소득금액 계산 특례 ········································································································539
Ⅲ. 공동사업 합산과세 ··········································································································540
Ⅳ. 공동사업장에 대한 특례 ··································································································541
Ⅴ. 출자 공동사업자의 배당소득에 대한 과세 방법 ····························································542
제4절 결손금 및 이월결손금의 공제 ··············································································544
Ⅰ. 개요 ······························································································································544
Ⅱ. 결손금과 이월결손금의 통산 ··························································································544
제5절 채권 등에 대한 소득금액의 계산 특례 ·································································550
Ⅰ. 개요 ······························································································································550
Ⅱ. 원천징수 특례 ·················································································································550
제6절 기타 소득금액 계산 특례 ·····················································································552
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의 특례 ···················································552
Ⅱ. 상속의 경우 소득금액의 구분 계산 ···············································································552
Ⅲ. 중도해지로 인한 이자소득 금액 계산의 특례 ·······························································552
제4장 종합소득 과세표준과 세액의 계산 553
제1절 종합소득공제 ·······································································································554
Ⅰ. 개요 ······························································································································554
Ⅱ. 인적공제 제도 ·················································································································554
Ⅲ. 연금보험료 공제 ··············································································································558
Ⅳ. 주택담보 노후연금 이자 비용 공제 ···············································································558
Ⅴ. 특별소득공제 ·················································································································559
제2절 조세특례제한법상 소득공제 ·················································································563
Ⅰ. 신용카드 등 사용금액에 대한 소득공제(조특법 126의2) ··············································563
Ⅱ. 기타 조세특례제한법상 소득공제 ···················································································568
제3절 종합소득공제의 배제 및 공동사업에 대한 소득공제 특례 등 ································569
Ⅰ. 종합소득공제의 배제 ·······································································································569
Ⅱ. 공동사업에 대한 소득공제 특례 ·····················································································569
Ⅲ. 소득세 소득공제 등의 종합한도(조특법 132의 2) ························································570
제4절 세액의 계산 ·········································································································571
Ⅰ. 세율 ······························································································································571
Ⅱ. 세액계산 특례 ·················································································································571
Ⅲ. 세액공제 ························································································································579
Ⅳ. 세액의 감면 ····················································································································604
Ⅴ. 세액감면 및 세액공제 시 적용순위 등 ··········································································605
Ⅵ. 세액감면액 및 세액공제액의 산출세액 초과 시의 적용 방법 등 ·································605
Ⅶ. 최저한세(조특법 132 ②) ································································································606
제5절 동업기업에 대한 조세특례(조특법 100의14∼100의 26) ······································607
Ⅰ. 개요 ······························································································································607
Ⅱ. 적용대상 동업기업 ··········································································································607
Ⅲ. 동업기업 및 동업자의 납세의무 ·····················································································608
Ⅳ. 동업기업 과세특례의 적용 및 포기신청 ········································································609
Ⅴ. 동업기업 소득금액 등의 계산 및 배분 ··········································································609
Ⅵ. 동업기업과 동업자 간의 거래 ·························································································613
Ⅶ. 지분 가액의 조정 ············································································································613
Ⅷ. 동업기업 지분의 양도 ·····································································································614
Ⅸ. 동업기업 자산의 분배 ·····································································································615
Ⅹ. 동업기업 소득의 계산 및 배분명세 신고 ·······································································615
Ⅺ. 비거주자 또는 외국법인인 동업자에 대한 원천징수 ·····················································615
Ⅻ. 가산세 ··························································································································616
제5장 신고, 납부 617
제1절 과세기간 중 신고, 납부, 결정, 징수 ······································································617
Ⅰ. 중간예납 ·······················································································································617
Ⅱ. 부동산매매업자의 토지등 매매차익 예정신고와 납부 ···················································619
Ⅲ. 원천징수 ························································································································621
Ⅳ. 수시부과결정 ··················································································································629
제2절 확정신고납부등 ····································································································631
Ⅰ. 종합소득 과세표준확정신고 ·····························································································631
Ⅱ. 납부 ······························································································································635
Ⅲ. 성실신고 확인서 제출 ·····································································································637
Ⅳ. 사업장현황신고 ···············································································································638
Ⅴ. 지급명세서의 제출 ··········································································································640
Ⅵ. 과세자료의 수집에 대한 협조 ·························································································641
Ⅶ. 매입자 발행 계산서 ········································································································642
제3절 결정과 경정 ·········································································································643
Ⅰ. 개요 ······························································································································643
Ⅱ. 결정과 경정의 사유 ········································································································643
Ⅲ. 결정과 경정의 방법 ········································································································644
제4절 세액의 징수와 환급 ·····························································································649
Ⅰ. 세액의 징수 ····················································································································649
Ⅱ. 환급 및 충당 ··················································································································649
Ⅲ. 소액부징수 ·····················································································································650
제5절 기타 신고 및 의무 등 ··························································································652
Ⅰ. 장부의 비치·기록 ············································································································652
Ⅱ. 경비 등의 지출증명 수취 및 보관 ·················································································654
Ⅲ. 사업용 계좌의 신고·사용 의무 등 ·················································································656
제6절 가산세 ·················································································································657
제6장 퇴직소득세 662
Ⅰ. 개요 ······························································································································662
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 ···································································662
Ⅲ. 퇴직소득세의 계산 ··········································································································664
Ⅳ. 과세 방법 및 수입 시기, 확정신고 ················································································666
제7장 거주자의 금융투자소득에 대한 납세의무 669
제1절 총칙 ·····················································································································669
Ⅰ. 개요 ······························································································································669
Ⅱ. 정의 ······························································································································669
Ⅲ. 금융투자소득의 범위 ·······································································································672
제2절 금융투자소득 비과세 및 수입 시기 ······································································673
Ⅰ. 금융투자소득 비과세 ·······································································································673
Ⅱ. 금융투자소득 수입 시기 ·································································································673
제3절 금융투자소득 소득금액 계산 ················································································674
Ⅰ. 개요 ······························································································································674
Ⅱ. 금융투자 소득금액의 계산순서 ·······················································································674
Ⅲ. 금융투자 소득금액의 계산 ······························································································675
Ⅳ. 금융투자 소득금액의 계산 특례 ·····················································································685
제4절 금융투자소득 과세표준과 세액계산 ·····································································687
Ⅰ. 금융투자소득 과세표준 ···································································································687
Ⅱ. 금융투자소득 세액계산 ···································································································689
제5절 금융투자소득 과세표준과 세액계산 ·····································································690
Ⅰ. 금융투자소득 과세표준 예정신고 및 납부 ·····································································690
Ⅱ. 금융투자소득 과세표준 확정신고 및 납부 ·····································································691
Ⅲ. 금융투자소득에 대한 원천징수 등 ·················································································692
제6절 금융투자소득에 대한 결정ㆍ경정과 징수 및 환급등 ············································694
Ⅰ. 금융투자소득에 과세표준과 세액의 결정ㆍ경정 ····························································694
Ⅱ. 징수 및 환급 등 ··············································································································695
제8장 양도소득세 697
제1절 통 칙 ····················································································································697
Ⅰ. 정의 ······························································································································697
Ⅱ. 양도의 범위 ····················································································································701
제2절 양도소득의 범위 ··································································································703
Ⅰ. 부동산 및 그에 관한 권리 ······························································································703
Ⅱ. 주식 및 출자지분 ············································································································704
Ⅲ. 기타자산 ························································································································707
Ⅳ. 파생상품 등의 거래 또는 행위로 발생하는 소득 ··························································709
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ············································································710
제3절 양도 또는 취득의 시기 ··························································································711
Ⅰ. 원칙 ······························································································································711
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) ··································································711
제4절 양도소득 비과세 등 ······························································································713
Ⅰ. 개요 ·····························································································································713
Ⅱ. 파산선고에 의한 처분으로 발생하는 소득의 비과세(소법 89 ① 1) ····························714
Ⅲ. 비과세되는 농지의 교환 또는 분합(소법 89 ① 2) ······················································715
Ⅳ. 1세대 1주택 비과세 ·········································································································716
Ⅴ. 직전 거주 주택 보유주택 등의 양도소득금액 비과세 ···················································725
Ⅵ. 양도소득세 비과세 또는 감면의 배제 등 ······································································726
제5절 양도소득 금액의 계산 ··························································································727
Ⅰ. 개요 ······························································································································727
Ⅱ. 양도가액 및 취득가액 등의 산정 ···················································································727
Ⅲ. 기준시가의 산정 ··············································································································739
Ⅳ. 장기보유특별공제 ············································································································742
Ⅴ. 구분계산 및 결손금의 통산 ····························································································744
Ⅵ. 양도차익 및 양도소득 산정의 특례 ···············································································745
제6절 과세표준 및 세액의 계산(중과세 포함) ································································756
Ⅰ. 과세표준의 계산 ··············································································································756
Ⅱ. 세액의 계산 ···················································································································760
Ⅲ. 중과세 ··························································································································763
제7절 신고, 납부 ···········································································································768
Ⅰ. 양도소득과세표준 예정신고 ····························································································768
Ⅱ. 양도소득과세표준 확정신고 ····························································································769
Ⅲ. 추가 신고납부 특례 ·········································································································770
Ⅳ. 양도소득과세표준과 세액의 결정·경정 및 통지 ····························································771
Ⅴ. 양도소득세의 징수 및 환급 ····························································································772
Ⅵ. 주식 등에 대한 장부의 비치 ㆍ 기록의무 및 기장 불성실가산세 ··································773
Ⅶ. 감정가액 또는 환산취득가액 적용에 따른 가산세 ························································773
제8절 국외자산 양도에 따른 양도소득세 ········································································774
Ⅰ. 국외자산 양도소득의 범위 ······························································································774
Ⅱ. 국외자산의 양도가액 및 필요경비등 ··············································································775
Ⅲ. 국외자산의 산출세액 ·······································································································776
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례 ··················································777
Ⅰ. 거주자의 출국 시 납세의무 ····························································································777
Ⅱ. 국외전출자 국내주식 등에 대한 과세표준의 계산 ························································777
Ⅲ. 국외전출자 국내주식 등에 대한 세율과 산출세액 ························································778
Ⅳ. 국외전출자 국내주식 등에 대한 신고ㆍ납부 및 가산세 등 ··········································779
제9장 비거주자의 납세의무 782
제1절 통 칙 ····················································································································782
Ⅰ. 비거주자의 국내원천소득 ································································································782
Ⅱ. 비거주자의 국내사업장 ···································································································788
제2절 비거주자에 대한 과세방법 ····················································································791
Ⅰ. 개요 ·····························································································································791
Ⅱ. 비거주자 종합과세 ·········································································································792
Ⅲ. 비거주자 분리과세 ··········································································································793

제3편 부가가치세법
제1장 기본이론 803
제1절 부가가치세의 개념 및 목적 ··················································································803
제2절 부가가치세의 유형 ······························································································803
Ⅰ. 개요 ······························································································································803
Ⅱ. 국민총생산형(GNP 형) ···································································································804
Ⅲ. 소득형(NNP 형) ··············································································································805
Ⅳ. 소비형 ···························································································································805
제3절 부가가치세의 과세 방법 ······················································································806
Ⅰ. 개요 ······························································································································806
Ⅱ. 전 단계 거래금액 공제방식 ····························································································806
Ⅲ. 전 단계 세액 공제방식 ···································································································807
Ⅳ. 가산법 ···························································································································807
제4절 국경세 조정 ········································································································808
Ⅰ. 의의 ······························································································································808
Ⅱ. 생산지국 과세 원칙과 소비지국 과세 원칙 ···································································808
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········································································808
제5절 부가가치세의 경제적 효과 ··················································································809
Ⅰ. 긍정적 효과 ····················································································································809
Ⅱ. 부정적 효과 ····················································································································809
제2장 총 칙 810
제1절 정 의 ····················································································································810
제2절 납세의무자 ···········································································································811
Ⅰ. 개요 ······························································································································811
Ⅱ. 납세의무자의 의의 ···········································································································811
Ⅲ. 납세의무자의 범위 및 구분 ····························································································814
제3절 신고, 납세지 ········································································································817
Ⅰ. 개요 ······························································································································817
Ⅱ. 납세지 ···························································································································817
Ⅲ. 사업장의 범위 ················································································································818
Ⅳ. 주사업장 총괄납부 ···········································································································821
Ⅴ. 사업자 단위 과세 ············································································································824
Ⅵ. 과세 관할 ·······················································································································825
제4절 사업자등록 ··········································································································826
Ⅰ. 개요 ······························································································································826
Ⅱ. 등록 절차 ·······················································································································827
Ⅲ. 사업자등록의 사후관리 ···································································································830
Ⅳ. 미등록 또는 위장등록의 제재 ························································································833
제3장 과세거래 835
제1절 재화의 공급 ·········································································································835
Ⅰ. 개요 ······························································································································835
Ⅱ. 재화의 공급의 의의 및 범위 ··························································································836
Ⅲ. 재화의 간주공급 ··············································································································839
Ⅳ. 재화의 공급으로 보지 않는 경우 ···················································································845
제2절 용역의 공급 ········································································································849
Ⅰ. 용역공급의 개념 및 범위 ·······························································································849
Ⅱ. 용역의 자가공급 ··············································································································850
Ⅲ. 용역의 공급으로 보지 않는 경우 ···················································································850
제3절 재화의 수입 ·········································································································851
Ⅰ. 취지 ······························································································································851
Ⅱ. 재화 수입의 범위 ············································································································851
제4절 부수재화 및 부수용역 ··························································································852
Ⅰ. 개요 ·····························································································································852
Ⅱ. 부수재화 및 부수용역의 범위 ························································································852
제5절 공급시기 및 공급장소 ·························································································854
Ⅰ. 공급시기 ························································································································854
Ⅱ. 공급장소 ························································································································860
제4장 영세율 적용과 면세 862
제1절 개 요 ···················································································································862
Ⅰ. 영세율과 면세제도의 특성 비교 ·····················································································862
Ⅱ. 환수효과와 누적효과 ·······································································································863
제2절 영세율 ·················································································································866
Ⅰ. 개요 ·····························································································································866
Ⅱ. 영세율에 대한 상호주의 적용 ························································································867
Ⅲ. 영세율 적용대상 거래 ·····································································································867
제3절 면 세 ···················································································································874
Ⅰ. 총 칙 ·····························································································································874
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ··············································································876
Ⅲ. 재화의 수입에 대한 면세 ·······························································································886
Ⅳ. 면세포기 ························································································································887
제5장 과세표준과 납부세액 890
제1절 과세표준 ··············································································································890
Ⅰ. 과세표준 ························································································································890
Ⅱ. 거래징수 ························································································································908
Ⅲ. 세금계산서 ·····················································································································909
Ⅳ. 그 밖의 과세자료 ············································································································922
Ⅴ. 매입자 발행 세금계산서와 현금거래 확인제도 ······························································927
제2절 납부세액 ··············································································································931
Ⅰ. 계산구조 ························································································································931
Ⅱ. 매입세액 공제 ·················································································································931
Ⅲ. 과세·면세 겸영 사업자의 공통매입세액 안분계산 특례 ···············································944
Ⅳ. 대손세액 공제 ·················································································································955
Ⅴ. 재고매입세액공제 ············································································································957
제6장 납세절차 958
제1절 신고와 납부 ·········································································································958
Ⅰ. 과세기간 ························································································································958
Ⅱ. 과세 관할 ······················································································································959
Ⅲ. 예정신고와 납부 ··············································································································960
Ⅳ. 확정신고와 납부 ··············································································································961
Ⅴ. 재화의 수입에 대한 신고·납부 ·······················································································961
Ⅵ. 세금계산서합계표의 제출 ································································································961
Ⅶ. 현금매출명세서 등의 제출 ······························································································962
Ⅷ. 신고 시 제출서류 ············································································································963
제2절 결정과 경정 ·········································································································964
Ⅰ. 의의 ······························································································································964
Ⅱ. 결정·경정의 사유 ············································································································964
Ⅲ. 추계결정·경정의 방법 ·····································································································965
Ⅳ. 결정ㆍ경정 기관 ··············································································································966
Ⅴ. 명의위장 사업자와 거래한 선의의 사업자에 대한 경정 ···············································966
제3절 징수와 환급 ·········································································································967
Ⅰ. 징수 ······························································································································967
Ⅱ. 환급 ······························································································································967
제4절 대리납부 ·············································································································969
Ⅰ. 개요 ······························································································································969
Ⅱ. 대리납부 의무자 ··············································································································970
Ⅲ. 대리납부 절차 ·················································································································970
제5절 신탁 관련 납세의무 확장에 대한 납부 특례 등 ····················································973
Ⅰ. 개요 ······························································································································973
Ⅱ. 고지의 효력 ···················································································································974
Ⅲ. 징수기준일 ·····················································································································974
제6절 전자적 용역을 공급하는 국외사업자의 용역 공급과 사업자등록 등에 관한 특례 · 975
Ⅰ. 도입취지 ························································································································975
Ⅱ. 과세대상 ························································································································975
Ⅲ. 간편 사업자등록 등 ·········································································································976
Ⅳ. 신고·납부 ·······················································································································977
제7절 재화의 수입에 대한 부가가치세 납부의 유예 ·······················································978
Ⅰ. 취지 ······························································································································978
Ⅱ. 개요 ······························································································································978
Ⅲ. 요건 ······························································································································979
Ⅳ. 절차 ······························································································································980
제8절 가산세 ·················································································································982
Ⅰ. 가산세 종류 ··················································································································982
Ⅱ. 가산세의 중복적용 배제 ·································································································986
제7장 간이과세 991
제1절 개 요 ····················································································································991
Ⅰ. 의의 ······························································································································991
Ⅱ. 간이과세제도의 문제점 ····································································································991
Ⅲ. 일반과세와 간이과세의 비교 ··························································································992
제2절 간이과세의 범위 및 적용시기와 과세유형 변경 ···················································993
Ⅰ. 간이과세의 범위 ··············································································································993
Ⅱ. 적용 시기와 과세유형 변경 ····························································································995
Ⅲ. 과세유형의 전환통지 ·······································································································997
Ⅳ. 간이과세의 포기 ··············································································································998
제3절 과세표준과 세액 ································································································1000
Ⅰ. 계산구조 ······················································································································1000
Ⅱ. 과세표준과 세액 ············································································································1000
제4절 납세 절차 ··········································································································1008
Ⅰ. 신고와 납부 ··················································································································1008
Ⅱ. 예정부과와 납부 ············································································································1008
Ⅲ. 납부 의무의 면제 등 ·····································································································1009
Ⅳ. 결정·경정과 징수 ···········································································································1010
제8장 보 칙 1017
Ⅰ. 장부에의 기록 ···············································································································1017
Ⅱ. 질문·조사 ·····················································································································1018
Ⅲ. 과태료 ·························································································································1018
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