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신방수 세무사의 확 바뀐 보험 절세 가이드북 실전 편

신방수 세무사의 확 바뀐 보험 절세 가이드북 실전 편

  • 신방수
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  • 두드림미디어
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  • 2025-01-10 출간
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  • 304페이지
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  • 152 X 225mm
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  • ISBN 9791194223290
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※ 스프링제본 상품은 반품/교환/환불이 불가능하므로 신중하게 선택하여 주시기 바랍니다.

출판사서평

실전 사례로 배우는 보험세금의 모든 것!

이 책은 많은 사랑을 받았던 《보험 세무 가이드북(실전 편)》을 전면 개정한 책으로, 보험과 관련된 세무상 쟁점들에 관한 해결법과 다양한 세무정보를 제공하기 위해서 집필됐다.
이 책은 총 8장과 부록으로 구성됐다. 1장부터 3장까지는 보험세금에 관한 기초지식을 소개한다. 4장과 5장은 개인과 개인사업자가 알아야 할 보험세금에 대해 알려준다. 6장과 7장은 재산가들이 궁금해하는 상속과 증여에 관한 세금을 다루고 있으며, 8장은 영리법인의 법인과 관련된 다양한 세무처리법을 체계적으로 설명해준다. 마지막으로 부록은 영리법인의 실전 보험마케팅 사례를 제시한다.
최근 과세관청의 보험에 관한 시각을 파악하는 한편, 2021년에 도입된 금융소비자보호법률(금소법)에 관한 소개도 포함한 이 책은 보험에 대한 세무정보를 입체적으로 다뤘다. 보험가입 당사자인 개인과 법인은 물론이고, 보험상품을 판매하는 회사와 일선 현장에서 뛰는 재무설계사 그리고 세무처리를 도맡아 하는 세무회계사무소 종사자에게는 특히 유용한 책이 될 것이다. 다른 금융상품과 달리 세제가 복잡한 보험상품을 정복하고 싶다면 이 책을 꼭 읽어보자!

목차

머리말··································································································· 4
일러두기································································································· 9

| 제1장 | 보험세금을 꼭 알아야 하는 이유
개인과 법인이 모든 세금을 알아야 하는 이유·················································· 17
가입자가 보험세금을 알아야 하는 이유························································· 20
보험업계가 보험세금을 알아야 하는 이유······················································ 27
세무업계가 보험세금을 알아야 하는 이유······················································ 31
보험세금을 완벽히 정복하는 방법································································ 35
[절세 탐구 1] 종합소득세 과세방법································································· 40
[절세 탐구 2] 보험마케팅 시 주의해야 할 금융소비자보호법·································· 44

| 제2장 | 보장성·저축성·연금저축보험 : 세금혜택과 소득세를 확인하라!
보험상품과 세금의 관계············································································ 49
보장성보험과 과세체계 요약······································································ 54
저축성보험과 과세체계 요약······································································ 58
연금저축보험과 과세체계 요약··································································· 62
[절세 탐구 1] 저축성보험 차익 비과세 변천사···················································· 68
[절세 탐구 2] 저축성보험의 비과세 마케팅(종합)················································· 76
[절세 탐구 3] 공적연금소득과 사적연금소득의 과세체계······································ 81
[절세 탐구 4] 퇴직연금의 과세체계································································· 86
[절세 탐구 5] 보험과 건강보험료의 관계·························································· 89

| 제3장 | 보험 계약 : 가입·변경·해지 시 세무상 쟁점을 확인하라!
보험 계약과 세무상 쟁점··········································································· 95
계약자 또는 수익자의 변경과 세무상 쟁점····················································100
보험료의 납입 및 중도인출 등과 세무상 쟁점·················································104
보험금의 수령과 세무상 쟁점····································································108
보험 계약 해지와 세무상 쟁점···································································112
[절세 탐구] 명의변경 시 주의해야 할 상속세와 증여세······································115

| 제4장 | 직장인 : 세금혜택을 받은 후에는 과세에 주의하라!
직장인과 연말정산 구조···········································································123
근로자의 보장성보험과 세액공제································································127
보장성보험금 수령과 과세체계··································································131
직장인의 연금계좌 세액공제와 소득세 과세방법·············································134
연금계좌 해지와 과세체계········································································139

| 제5장 | 개인사업자 : 본인과 사업장의 보험 절세법을 구분하라!
개인사업자들의 보험과 과세체계································································145
사업자의 보험료와 절세효과·····································································148
종업원을 위한 단체 보장성보험··································································151
종업원의 퇴직연금과 비용처리법································································154
[절세 탐구] 고소득 사업자와 사내근로복지기금··············································158

| 제6장 | 개인의 증여 : 보험명의 변경에 유의하라!
보험금 증여와 세무상 쟁점·······································································163
보험 계약과 증여세 과세대상 판단······························································167
보험금 증여세 과세요건···········································································171
보험금 증여재산가액 계산법·····································································174
명의변경과 증여 시기··············································································178
보험금 증여재산평가법············································································182
보장성보험과 증여세 과세사례··································································186
저축성보험과 증여세 과세사례··································································189
연금저축보험과 증여세 과세사례································································195
즉시연금보험과 증여세 과세사례································································199
[절세 탐구 1] 증여재산공제와 보험마케팅·······················································205
[절세 탐구 2] 증여 시기를 활용하는 보험마케팅················································21

| 제7장 | 재산가의 상속 : 종신보험을 활용하라!
보험금 상속과 세무상 쟁점·······································································217
보험 계약과 상속세 과세대상 판단······························································220
상속세 예측을 위한 계산절차····································································224
보험금과 금융재산상속공제······································································228
상속세 납부방법····················································································232
종신보험으로 상속세 납부를 대비하는 방법···················································236
[절세 탐구] 상속 보험금을 나누는 방법························································240

| 제8장 | 영리법인 : 보험비용처리법에 능숙하라!
법인보험과 세무상 쟁점···········································································245
법인의 보험료 지출과 자산 및 비용의 구분····················································248
보험료 지출액과 임직원 근로소득과의 관계···················································254
보험금 임직원 지급 시 세무처리법······························································259
[절세 탐구 1] 법인의 보험상품에 관한 회계처리사례··········································264
[절세 탐구 2] 임직원에 대한 인건비 규제와 임원 퇴직소득세 계산법·······················270

| 부록 | 영리법인 실전 보험마케팅
법인의 보장성보험 마케팅········································································277
법인의 저축성보험 마케팅········································································282
퇴직연금과 저축성보험의 동시 마케팅·························································287
[절세 탐구 1] CEO와 기업이 자산을 임대차하는 방법········································291
[절세 탐구 2] 과다 잉여금과 세무상 쟁점(가지급금, 이익 소각 등 포함)·······················295

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