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2024 기출까지 한눈에 보는 세법 (전2권)
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2024 기출까지 한눈에 보는 세법 (전2권)

  • 김윤경
  • |
  • 고시동네
  • |
  • 2023-07-05 출간
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  • 1064페이지
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  • 190 X 260mm
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  • ISBN 9791168181427
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※ 스프링제본 상품은 반품/교환/환불이 불가능하므로 신중하게 선택하여 주시기 바랍니다.

북스크린영상으로 만나보는 한 권의 책 이야기

출판사서평

1. 수험생들은 항상 학습하는 시간이 부족하기 때문에 분량이 많은 이론서를 보는 것에 대해 부담스러워하고, 요약집으로 학습하면 내용을 이해하지 못하고 단순 암기에 그치게 됩니다.

따라서, 본 도서는 이론서의 분량을 최소화하여 시간이 부족한 수험생들의 학습 부담을 줄이며, 요약집으로도 활용할 수 있도록 하였습니다.

 

2. 2008년 이후 7급 및 9급 시험에 출제되었던 기출 내용을 수록하였고, 기출문제에 나왔던 내용 부분을 형광펜으로 표시하여 수험생들이 이론 내용의 중요한 부분과 집중적으로 학습해야 할 부분을 스스로 파악하고 학습하면서 동시에 기출문제까지 학습하는 효과를 얻을 수 있도록 효율적으로 정리하였습니다.

 

3. 이론 수업에 기본서와 문제를 병행하여 학습하는 것이, 큰 도움이 된다 하는 수험생들의 요청으로 『국세기본법』, 『국세징수법』 등 나머지 세목에 대하여도 기출 맛보기를 프린트로 진행하였었는데, 2024년 시험대비 교재에는 해당 문제도 문제편에 함께 수록하여 학습에 대한 효율성을 높일 수 있도록 하였습니다.

 

4. 수험생들이 문제편에 수록 되어 있는 문제들을 함께 풀어봄으로써 이론서로 공부한 이론 내용을 정확히 이해하고 있는지, 단원 간 연계되는 내용이 무엇인지를 체크할 수 있도록 하였습니다.

 

▶ 동영상 강의 : www.eduwill.net

목차

PART 1 부가가치세
CHAPTER 01 총 칙 ······································································· 2
1. 납세의무자 ······································································· 2
2. 과세기간 ·········································································· 4
3. 사업장 ············································································· 5
4. 사업자등록 ······································································· 7
5. 주사업장총괄납부와 사업자단위과세 ································································· 8
CHAPTER 02 과세거래 ······································································· 11
1. 재화의 공급(사업자) ·········································································· 11
2. 재화의 간주공급 ··········································································· 13
3. 용역의 공급(사업자)과 재화의 수입(사업자 불문) ············································· 15
4. 부수재화 또는 부수용역 ······································································· 18
5. 공급시기와 공급장소 ········································································ 19
6. 재화 및 용역의 공급시기 특례 ······································································· 23
CHAPTER 03 영세율과 면세 ······································································· 25
1. 영세율 ············································································ 25
2. 면 세 ············································································· 30
CHAPTER 04 과세표준과 매출세액 ··········································································· 34
1. 과세표준 기본원칙 ········································································ 34
2. 과세표준의 해당 여부 ······································································· 34
3. 거래유형별 과세표준 ········································································ 35
4. 공통사용재화(과세사업과 면세사업 등에 공통으로 사용된 재화)의 공급 ··········· 41
5. 일괄공급(토지와 건물 등을 함께 공급)의 공급가액 ·········································· 43
6. 부동산임대용역 공급가액 ················································································ 45
7. 재화의 간주공급 공급가액 ·············································································· 46
8. 매출세액의 계산 ··········································································· 48
9. 대손세액공제 ················································································ 51
CHAPTER 05 거래징수와 세금계산서 ······································································ 53
1. 세금계산서 ······································································· 53
2. 수정세금계산서 ············································································· 55
3. 매입자발행세금계산서 ······································································· 57
4. 영수증ㆍ신용카드ㆍ금전등록기 ······································································· 58
CHAPTER 06 납부세액의 계산 ······································································· 60
1. 매입세액공제요건 ········································································· 60
2. 공제하지 아니하는 매입세액 ··········································································· 60
3. 공통매입세액의 안분계산 ················································································ 63
4. 의제매입세액 ················································································ 66
5. 공통매입세액의 재계산 ········································································· 69
6. 면세사업용 감가상각자산의 과세사업용 전환 시 매입세액공제 특례 ················ 70
7. 일반과세자로 변경 시 재고품 등에 대한 매입세액 공제 특례 ························· 71
8. 종합문제 ········································································ 72
CHAPTER 07 부가가치세 납세절차 ··········································································· 74
1. 신고와 납부 ······································································· 74
2. 결정과 경정 ······································································· 75
3. 징수와 환급 ······································································· 75
4. 대리납부 ········································································ 75
5. 국외사업자의 용역 등 공급에 관한 특례 ························································· 77
6. 전자적 용역을 공급하는 국외사업자의 사업자등록 및 납부 등에 관한 특례 ···· 78
7. 가산세 ············································································ 80
CHAPTER 08 간이과세 ······································································· 83
1. 간이과세 일반 ·············································································· 83
2. 간이과세 납부세액의 계산 ·············································································· 85
3. 간이과세자 납세절차 ········································································ 86
4. 과세유형의 전환 시 매입세액의 조정 ······························································ 87

PART 2 법인세
CHAPTER 01 총 설 ············································································ 90
1. 납세의무자 ······································································· 90
2. 사업연도 ········································································ 93
3. 납세지 ············································································ 94
CHAPTER 02 세무조정과 소득처분 ··········································································· 96
1. 세무조정 ········································································ 96
2. 소득처분 ········································································ 98
3. 유보의 사후관리 및 소득금액조정합계표 작성 사례 ········································ 99
CHAPTER 03 익 금 ·········································································· 102
1. 익 금 ··········································································· 102
2. 익금불산입 ······································································· 103
3. 자산의 저가매입 ········································································· 104
4. 이월익금 ······································································· 105
5. 출자전환에 따른 채무면제이익 ······································································ 107
6. 고정자산 평가이익 ·········································································· 109
7. 간주임대료 ······································································· 110
8. 의제배당 ······································································· 111
9. 종합문제 ······································································· 116
CHAPTER 04 손 금 ·········································································· 118
1. 손 금 ··········································································· 118
2. 손금불산입 ······································································· 119
3. 공동경비 ······································································· 121
4. 업무무관비용 ·············································································· 122
5. 업무용승용차 ·············································································· 123
6. 세금과 공과금 ············································································ 125
7. 인건비와 복리후생비 ······································································· 127
CHAPTER 05 고정자산의 감가상각 ········································································· 130
1. 감가상각 시부인 계산 원리 ··········································································· 130
2. 상각범위액 계산 ········································································· 132
3. 즉시상각의제 ·············································································· 134
4. 상각부인액의 사후관리 ······································································· 136
5. 감가상각의 의제 ········································································· 138
CHAPTER 06 기부금과 기업업무추진비 ································································ 139
1. 기부금 분류 ················································································ 139
2. 기부금 손금산입 한도와 한도초과액 이월공제 ··············································· 140
3. 기업업무추진비 한도초과액 손금불산입 ························································· 142
4. 기부금과 기업업무추진비 비교 ······································································ 144
CHAPTER 07 지급이자의 손금불산입 ····································································· 146
1. 지급이자 손금불산입 ······································································· 146
2. 건설자금이자 ·············································································· 148
CHAPTER 08 충당금과 준비금 ······································································· 150
1. 대손금과 대손충당금 ······································································· 150
2. 일시상각충당금 및 압축기장충당금 ······························································· 154
3. 준비금 ·········································································· 156
CHAPTER 09 손익의 귀속시기와 자산ㆍ부채의 평가 ··································· 158
1. 자산의 판매손익 등의 귀속시기 ···································································· 158
2. 용역제공 등의 손익의 귀속시기 ···································································· 160
3. 기타 손익의 귀속시기 ········································································· 161
4. 자산의 취득가액 ········································································· 163
CHAPTER 10 재고자산ㆍ유가증권ㆍ외화자산 및 부채의 평가 ················ 166
1. 재고자산과 유가증권의 평가 ········································································· 166
2. 외화자산ㆍ외화부채의 평가 ··········································································· 168
3. 재고자산ㆍ유형자산ㆍ유가증권의 감액평가손실 ············································· 169
CHAPTER 11 부당행위계산부인 ······································································· 171
1. 자산의 고가매입 및 저가양도 ······································································· 171
2. 저리대여ㆍ고리차용 ········································································ 173
3. 불공정 자본거래 및 기타 부당행위계산부인 유형 ·········································· 178
CHAPTER 12 과세표준과 세액계산 ········································································· 180
1. 각 사업연도소득 산출세액의 계산 ································································· 180
2. 외국납부세액공제 ········································································ 182
3. 재해손실세액공제 ········································································ 184
4. 사실과 다른 회계처리에 기인한 경정에 따른 세액공제 ·································· 186
CHAPTER 13 법인세의 납세절차 ·············································································· 188
1. 법인세 과세표준 신고와 자진납부 ································································· 188
2. 중간예납 ······································································· 190
3. 결손금 소급공제 ········································································· 192
CHAPTER 14 기타의 법인세 ·········································································· 194
1. 토지 등 양도소득에 대한 법인세 ·································································· 194
2. 청산소득에 대한 법인세 ················································································ 195
CHAPTER 15 외국법인의 납세의무 ········································································· 197
1. 외국법인 납세의무 ·········································································· 197
2. 국내사업장의 범위 ·········································································· 198
CHAPTER 16 연결납세제도 ········································································ 200
1. 연결납세방식의 적용(2014.1.1. 시행 규정에 따름) ········································ 200
2. 연결납세방식의 적용 취소와 포기(2014.1.1. 시행 규정에 따름) ···················· 202
CHAPTER 17 합병과 분할 ·········································································· 204
1. 적격합병 요건과 과세이연 ············································································ 204
2. 적격분할 ······································································· 207

PART 3 소득세
CHAPTER 01 총 칙 ·········································································· 210
1. 소득세 납세의무 ········································································· 210
2. 납세지 ·········································································· 212
CHAPTER 02 이자소득과 배당소득 ········································································· 214
1. 이자소득 ······································································· 214
2. 배당소득 ······································································· 217
3. 이자소득과 배당소득의 과세방법 ··································································· 218
CHAPTER 03 사업소득 ········································································ 221
1. 사업소득금액의 계산 ······································································· 221
2. 부동산임대업 ············································································ 225
3. 사업소득의 수입시기 ······································································· 227
4. 사업소득금액과 각 사업연도 소득의 비교 ····················································· 229
CHAPTER 04 근로소득과 연말정산 ········································································· 233
1. 근로소득금액의 계산 ······································································· 233
2. 일용근로자 ······································································· 236
3. 근로소득 수입시기 ·········································································· 236
CHAPTER 05 연금소득ㆍ기타소득 ············································································ 238
1. 연금소득 ······································································· 238
2. 기타소득 ······································································· 241
CHAPTER 06 소득금액계산의 특례 ········································································· 245
1. 부당행위계산부인 ········································································ 245
2. 공동사업 ······································································· 246
3. 결손금과 이월결손금 ······································································· 248
CHAPTER 07 종합소득 과세표준 및 산출세액 계산구조 ···························· 251
1. 소득공제 - 인적공제 ······································································· 251
2. 소득공제 - 물적공제 ······································································· 254
3. 산출세액의 계산 ········································································· 255
4. 세액공제 ······································································· 258
CHAPTER 08 종합소득의 납세절차 ········································································· 261
1. 중간예납 및 확정신고와 자진납부 ································································· 261
2. 성실신고확인 ·············································································· 262
3. 결정ㆍ경정 ······································································· 264
4. 원천징수 ······································································· 266
CHAPTER 09 퇴직소득세 ············································································· 269
1. 임원퇴직금 ······································································· 269
2. 퇴직소득세 계산 ········································································· 270
CHAPTER 10 양도소득세 ············································································· 271
1. 양도차익의 계산 ········································································· 271
2. 양도소득 과세표준 및 산출세액 계산 ···························································· 274
3. 이월과세 ······································································· 277

APPENDIX 1 기출맛보기
01. 국세기본법 ··············································································· 280
02. 국세징수법 ··············································································· 296
03. 상속세 및 증여세법 ······································································· 306
04. 종합부동산세법 ········································································· 312

APPENDIX 2 신고서식
01. 부가가치세 신고서식 ········································································· 316
02. 법인세 신고서식 ······································································· 328
03. 소득세 신고서식 ······································································· 335

PART 1 부가가치세
CHAPTER 01 부가가치세 기본이론 ················································· 2
제1절 부가가치세의 유형과 과세방법 ···································································· 2
제2절 국경세조정 ··········································································· 3
제3절 우리나라 부가가치세의 특징 ······································································· 4
CHAPTER 02 총 칙 ································································· 5
제1절 납세의무자 ································································· 5
제2절 과세기간 ···································································· 8
제3절 납세지 ······································································· 9
제4절 사업자등록 ······························································· 12
제5절 주사업장총괄납부와 사업자단위과세 ·························································· 15
CHAPTER 03 과세거래 ················································· 19
제1절 개 요 ······································································· 19
제2절 재화의 공급 ····························································· 19
제3절 용역의 공급 ····························································· 25
제4절 재화의 수입 ····························································· 27
제5절 부수재화 또는 부수용역 ····················································· 28
제6절 공급시기와 공급장소 ················································· 30
CHAPTER 04 영세율과 면세 ······································································· 35
제1절 영세율과 면세의 의의 ················································· 35
제2절 영세율 ······································································ 36
제3절 면 세 ······································································· 43
CHAPTER 05 과세표준과 매출세액 ····················································· 51
제1절 과세표준의 계산 ······················································· 51
제2절 과세표준계산의 특례 ················································· 54
제3절 매출세액의 계산과 대손세액공제 ······························································ 59
CHAPTER 06 거래징수와 세금계산서 ······································································ 61
제1절 거래징수 ·································································· 61
제2절 세금계산서 ······························································· 61
제3절 영수증 ······································································ 70
CHAPTER 07 납부세액의 계산 ·················································· 74
제1절 납부세액의 계산구조 ················································· 74
제2절 세금계산서에 의한 매입세액 ····································································· 75
제3절 의제매입세액공제 ····················································· 79
제4절 공통매입세액의 안분계산 ·········································································· 82
제5절 공통매입세액의 재계산 ················································· 83
제6절 면세사업 등을 위한 감가상각 자산의 과세사업 전환시 매입세액공제 특례 84
제7절 일반과세자로 변경 시 재고품 등에 대한 매입세액공제 특례 ····················· 85
제8절 공제ㆍ경감세액 ························································ 87
CHAPTER 08 부가가치세 납세절차 ····················································· 89
제1절 신고와 납부 ····························································· 89
제2절 제출서류 등 ····························································· 99
제3절 결정 및 경정 ·························································· 101
제4절 징수와 환급 ··························································· 102
제5절 가산세 ···································································· 103
CHAPTER 09 간이과세 ··································································· 108
제1절 간이과세제도의 의의 ················································· 108
제2절 간이과세자의 범위와 적용시기 ································································ 109
제3절 납부세액의 계산과 납세절차 ··································································· 112
제4절 과세유형의 전환시 매입세액의 조정 ························································ 117
CHAPTER 10 보칙과 벌칙 ···························································· 120
제1절 보 칙 ····································································· 120
제2절 벌 칙 ····································································· 122

PART 2 법인세
CHAPTER 01 총 설 ·········································································· 124
제1절 개념 및 과세대상소득 ················································· 124
제2절 법인세법 총칙 ························································ 125
제3절 법인세의 계산구조 ·················································· 132
CHAPTER 02 세무조정과 소득처분 ········································································· 133
제1절 세무조정 ································································· 133
제2절 소득처분 ································································· 135
제3절 세무조정계산서 ······················································· 138
CHAPTER 03 익 금 ·········································································· 139
제1절 익금과 익금불산입 ·················································· 139
제2절 간주임대료 ····························································· 148
제3절 의제배당 ································································· 150
제4절 수입배당금에 대한 이중과세조정 ····························································· 153
CHAPTER 04 손 금 ·········································································· 156
제1절 손금과 손금불산입 ·················································· 156
제2절 세금과 공과금의 손금불산입 ··································································· 164
제3절 인건비와 복리후생비 ················································· ·· 166
CHAPTER 05 고정자산의 감가상각 ········································································· 169
제1절 감가상각제도의 기본내용 및 구조 ··························································· 169
제2절 감가상각범위액의 결정요소 ····································································· 171
제3절 감가상각방법의 신고와 변경 ··································································· 176
제4절 감가상각비의 시부인 ················································· ·· 178
제5절 감가상각의 의제 ····················································· 180
CHAPTER 06 기부금과 기업업무추진비 ································································ 181
제1절 기부금 ···································································· 181
제2절 기업업무추진비 ······················································· 186
CHAPTER 07 지급이자의 손금불산입 ···································································· 192
제1절 개 관 ····································································· 192
제2절 지급이자 손금불산입 ················································· ·· 193
CHAPTER 08 충당금과 준비금 ·················································· 197
제1절 충당금 ···································································· 197
제2절 준비금 ···································································· 206
CHAPTER 09 손익의 귀속시기와 자산의 취득가액 ········································ 209
제1절 손익의 귀속시기 ····················································· 209
제2절 자산의 취득가액 ····················································· 214
CHAPTER 10 재고자산ㆍ유가증권ㆍ외화자산 및 부채의 평가 ··············· 217
제1절 자산ㆍ부채의 평가 ·················································· 217
제2절 재고자산과 유가증권의 평가 ··································································· 217
제3절 외화자산 및 부채의 평가 ········································································ 220
제4절 재고자산ㆍ유형자산ㆍ유가증권의 감액평가손실 ······································· 221
CHAPTER 11 부당행위계산부인 ················································· 222
제1절 부당행위계산의 부인 ················································· ·· 222
제2절 저가양도 및 고가매입 ················································· 227
제3절 가지급금 인정이자 ·················································· 227
CHAPTER 12 과세표준과 세액계산 ········································································· 230
제1절 과세표준의 계산 ····················································· 230
제2절 세액의 계산 ···························································· 234
CHAPTER 13 법인세의 납세절차 ················································· · 240
제1절 신고 및 납부 ·························································· 240
제2절 결정 및 경정 ·························································· 244
제3절 세액의 징수 및 환급 등 ········································································· 248
CHAPTER 14 기타의 법인세 ······················································· 256
제1절 토지 등 양도소득에 대한 과세특례 ························································· 256
제2절 비영리법인의 각 사업연도소득에 대한 법인세 ········································· 258
제3절 청산소득에 대한 법인세 ·········································································· 260
제4절 법인과세 신탁재산의 각 사업연도 소득에 대한 법인세 ···························· 262
CHAPTER 15 외국법인의 납세의무 ········································································· 266
제1절 외국법인에 대한 세액계산 통칙 ······························································ 266
제2절 외국법인에 대한 과세방법 ······································································ 270
제3절 외국법인의 국내사업장에 대한 과세특례：지점세 ···································· 272
CHAPTER 16 연결납세제도 ·························································· 273
제1절 연결납세방식 통칙 ·················································· 273
제2절 각 연결사업연도의 소득 ·········································································· 277
제3절 연결과세표준과 세액계산 ········································································ 279
제4절 신고 및 납부 ·························································· 281
제5절 결정ㆍ경정 및 징수 등 ····················································· 282
CHAPTER 17 합병과 분할 ···························································· 283
제1절 합 병 ····································································· 283
제2절 분 할 ····································································· 288

PART 3 소득세
CHAPTER 01 총 칙 ·········································································· 294
제1절 소득세의 의의 ························································ 294
제2절 현행 소득세의 과세원칙 ·········································································· 295
제3절 총 칙 ····································································· 297
제4절 소득종류별 계산구조 ················································· 304
CHAPTER 02 이자소득과 배당소득 ········································································· 306
제1절 이자소득 ································································· 306
제2절 배당소득 ································································· 309
제3절 이자소득과 배당소득에 대한 과세방법 ···················································· 313
제4절 배당소득에 대한 이중과세조정 ································································ 314
CHAPTER 03 사업소득 ··································································· 316
제1절 사업소득 ································································· 316
제2절 개인의 사업소득과 법인의 각 사업연도소득의 비교 ································· 327
CHAPTER 04 근로소득과 연말정산 ········································································· 333
제1절 근로소득 ································································· 333
제2절 연말정산 ································································· 338
CHAPTER 05 연금소득ㆍ기타소득 ····················································· 341
제1절 연금소득 ································································· 341
제2절 기타소득 ································································· 347
CHAPTER 06 소득금액계산의 특례 ········································································· 354
제1절 부당행위계산부인 ···················································· 354
제2절 공동사업에 대한 소득금액 계산의 특례 ··················································· 356
제3절 기타의 소득금액계산 특례 ······································································ 358
제4절 결손금 및 이월결손금 공제 ····································································· 360
CHAPTER 07 종합소득 과세표준 및 산출세액 계산구조 ···························· 362
제1절 종합소득산출세액의 계산구조 ·································································· 362
제2절 산출세액계산의 특례 ················································· ·· 369
제3절 세액감면 ································································· 372
제4절 세액공제 ································································· 373
CHAPTER 08 종합소득의 납세절차 ········································································· 385
제1절 중간예납과 예정신고 및 세액납부 ··························································· 385
제2절 종합소득과세표준의 확정신고와 자진납부 ················································ 387
제3절 사업장 현황신고와 확인 ·········································································· 391
제4절 과세표준의 결정 및 경정 ········································································ 392
제5절 세액의 징수와 환급 ················································· 395
제6절 가산세 ···································································· 397
제7절 원천징수 ································································· 403
CHAPTER 09 퇴직소득세 ······························································ 408
제1절 퇴직소득 총칙 ························································ 408
제2절 퇴직소득과세표준 및 세액의 계산 ··························································· 410
제3절 퇴직소득 과세방법 ·················································· 412
CHAPTER 10 양도소득세 ······························································ 413
제1절 양도의 범위 ···························································· 413
제2절 1세대 1주택 비과세 ················································· 419
제3절 취득ㆍ양도시기와 기준시가 ····································································· 422
제4절 양도소득금액의 계산 ················································· 424
제5절 양도소득과세표준과 세액의 계산 ····························································· 433
제6절 양도소득과세표준의 예정신고와 확정신고 및 납부 ··································· 436
제7절 결정ㆍ경정과 징수 ·················································· 437
제8절 국외자산 양도에 대한 양도소득세 ··························································· 439
제9절 거주자의 출국시 국내주식 등에 대한 과세특례 ······································· 440
CHAPTER 11 비거주자에 대한 과세 ······································································ 444
제1절 비거주자에 대한 세액계산 통칙 ······························································ 444
제2절 비거주자에 대한 과세방법 ······································································ 448

PART 4 국세기본법
CHAPTER 01 총 칙 ·········································································· 454
제1절 조세법 기본원칙 ····················································· 454
제2절 국세기본법 총칙 ····················································· 455
제3절 기간과 기한 ···························································· 458
제4절 서류의 송달 ···························································· 460
제5절 인 격 ····································································· 464
CHAPTER 02 국세부과와 세법적용의 원칙 ························································ 466
제1절 국세부과의 원칙 ····················································· 466
제2절 세법적용의 원칙 ····················································· 469
제3절 중장기 조세정책운용계획의 수립 등 ························································ 471
CHAPTER 03 납세의무의 성립ㆍ확정ㆍ소멸 ····················································· 472
제1절 개 관 ····································································· 472
제2절 납세의무의 성립 ····················································· 472
제3절 납세의무의 확정 ····················································· 473
제4절 납부의무의 소멸 ····················································· 475
CHAPTER 04 조세채권의 확보 ·················································· 482
제1절 개 관 ····································································· 482
제2절 납세의무의 승계 ····················································· 482
제3절 연대납세의무 ·························································· 484
제4절 보충적 납세의무 ····················································· 485
CHAPTER 05 국세의 우선권 ······················································· 489
제1절 국세의 우선 ···························································· 489
제2절 국세와 국세 또는 국세와 지방세 간의 우선관계 ····································· 493
CHAPTER 06 과세와 환급 ···························································· 494
제1절 관할 관청 ······························································· 494
제2절 수정신고와 경정 등의 청구 ····································································· 494
제3절 가산세의 부과와 감면 ················································· 498
제4절 국세환급금과 국세환급가산금 ·································································· 505
CHAPTER 07 심사와 심판 ···························································· 510
제1절 통 칙 ····································································· 510
제2절 이의신청 ································································· 516
제3절 심사청구 ································································· 518
제4절 심판청구 ································································· 521
제5절 과세전적부심사 ······················································· 527
CHAPTER 08 납세자의 권리와 보칙 ······································································ 530
제1절 납세자의 권리 ························································ 530
제2절 보 칙 ····································································· 541
제3절 벌 칙 ····································································· 548

PART 5 국세징수법
CHAPTER 01 총 칙 ·········································································· 550
CHAPTER 02 신고납부, 납부고지 등 ····································································· 552
제1절 개 관 ····································································· 552
제2절 신고납부와 납부고지 ················································· ·· 552
제3절 독 촉 ····································································· 554
제4절 납부의 방법 ···························································· 556
제5절 납부기한의 연장 등 ················································· 556
제6절 납세담보 ································································· 560
CHAPTER 03 강제징수 ··································································· 563
제1절 통 칙 ····································································· 563
제2절 압 류 ····································································· 566
제3절 자산 유형별 압류 ··················································· 573
제4절 교부청구와 참가압류 ················································· ·· 578
제5절 압류재산의 매각 ····················································· 581
제6절 청 산 ····································································· 592
제7절 공매등의 대행 등 ··················································· 595
제8절 압류ㆍ매각의 유예 ·················································· 597
CHAPTER 04 보 칙 ·········································································· 599

PART 6 상속세 및 증여세법
CHAPTER 01 총 칙 ·········································································· 608
제1절 상속세 ···································································· 608
제2절 증여세 ···································································· 610
CHAPTER 02 상속세 과세표준과 세액의 계산 ················································· 615
제1절 상속세 계산구조 ····················································· 615
제2절 상속세 과세가액의 계산 ·········································································· 616
제3절 상속세 과세표준의 계산 ·········································································· 621
제4절 상속세액의 계산 ····················································· 628
CHAPTER 03 증여세 과세표준과 세액의 계산 ················································· 633
제1절 증여세 계산구조 ····················································· 633
제2절 증여재산가액 ·························································· 634
제3절 증여세 과세표준의 계산 ·········································································· 639
제4절 증여세액의 계산 ····················································· 641
CHAPTER 04 증여재산가액 ·························································· 643
제1절 증여로 보는 예시적 규정 ········································································ 643
제2절 증여추정 ································································· 649
제3절 증여의제 ································································· 650
CHAPTER 05 납세절차 ··································································· 655
제1절 신고와 납부 ···························································· 655
제2절 결정과 경정 ···························································· 660
CHAPTER 06 재산의 평가 ···························································· 663
제1절 재산평가의 원칙 ····················································· 663
제2절 보충적 평가방법 ····················································· 665

PART 7 종합부동산세
제1절 총 칙 ····································································· 672
제2절 주택에 대한 종합부동산세 ······································································ 675
제3절 토지에 대한 종합부동산세 ······································································ 680
제4절 부과ㆍ징수 등 ························································ 683

도서소개

 

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교환 및 환불안내

도서교환 및 환불
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교환/반품주소
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