PART 5 부가가치세법
01 부가가치세의 과세유형과 과세방법 ······ 10
02 국경세조정 ············································ 18
03 부가가치세의 역진성 ···························· 20
04 환수효과와 누적효과 ···························· 23
05 VAT 납세의무자 ································· 28
06 신탁관련 수탁자의 물적납세의무 ········· 37
07 납세지 ················································· 39
08 사업자등록 ············································ 44
09 VAT 과세거래 ······································ 50
10 재화의 공급의제 ································· 61
11 부수재화 또는 용역 ·························· 74
12 공급시기 및 공급장소 ······················ 79
13 영세율 ··············································· 86
14 면세제도 ············································ 91
15 과세표준 ············································ 104
16 대손세액공제 ····································· 121
17 부동산임대업의 VAT 과세문제 ·········· 123
18 거래징수 ·············································· 126
19 세금계산서 ········································ 129
20 매입세액공제 ··································· 151
21 의제매입세액공제 ······························ 162
22 겸영사업자의 VAT 과세문제 ··········· 166
23 가산세 ················································· 175
24 대리납부제도 ······································· 179
25 부가가치세의 신고와 납부 ················· 190
26 재화의 수입에 대한 부가가치세 납부의
유예 ····················································· 192
27 부가가치세의 환급 ······························ 194
28 부가가치세의 결정과 경정 및 징수 ··· 196
29 간이과세제도 ····································· 198
30 간이 vs 일반 과세유형변경 ··············· 206
PART 6 개별소비세법
01 개별소비세의 특징 ······························ 216
02 VAT vs 개별소비세 ··························· 218
03 과세대상별 세율구조 ························ 221
04 개별소비세의 비과세 ························ 228
05 납세의무자 ·········································· 229
06 과세표준 ·············································· 230
07 과세대상판정 및 과세시기 ················· 236
08 제조･반출의제 ··································· 242
09 미납세반출 ·········································· 247
10 개별소비세의 면세제도 ······················· 257
11 세액의 공제 및 환급 ························ 284
12 개별소비세의 신고 및 납부 ··············· 291
13 납세담보 ············································ 293
14 개별소비세의 신고납부특례 ················ 294
15 결정･경정 등 ······································ 298
16 협력의무 및 과세감독 ························ 299
PART 7 지방세법
01 지방세 총론 ········································ 306
02 취득세의 기본사항 ······························ 319
03 취득세 납세의무자 ······························ 325
04 명의신탁에 대한 취득세의 과세문제 · 334
05 취득세 비과세 ································· 346
06 과세표준 ·············································· 349
07 취득세의 세율 ································· 361
08 취득시기 ············································ 378
09 취득세 납세절차 ······························· 389
10 과점주주의 간주취득세 ····················· 396
11 등록분 등록면허세 ······························ 408
12 재산세의 개요 ····································· 416
13 재산세 납세의무자 ···························· 419
14 재산세 비과세 ····································· 422
15 토지에 대한 재산세 과세대상 구분 ··· 424
16 재산세의 과세표준 및 세율 ··············· 431
17 재산세의 신고 및 납부절차 ··············· 438
18 지방세특례제한법 총칙 및 보칙 ········ 444
19 지방세특례제한법 주요 감면규정 ······· 450
PART 8 조세특례제한법
01 총 칙 ··················································· 464
02 직접국세 ·············································· 468
03 기타의 조세특례 ································· 625
04 사업재편계획을 위한 조세특례 ·········· 648
05 보 칙 ··················································· 654
