해외주문/바로드림/제휴사주문/업체배송건의 경우 1+1 증정상품이 발송되지 않습니다.
패키지
북카드
키워드 Pick
키워드 Pick 안내
관심 키워드를 주제로 다른 연관 도서를 다양하게 찾아 볼 수 있는 서비스로, 클릭 시 관심 키워드를 주제로 한 다양한 책으로 이동할 수 있습니다.
키워드는 최근 많이 찾는 순으로 정렬됩니다.
■ 짧은 시간동안 1차 시험에 출제되는 핵심 내용을 체계적으로 정리
■ 핵심내용 정리와 객관식 문제풀이를 병행하여 단원별로 자신의 학습성과에 대한 점검이 정확히 이루어지도록 편집
■ 각 챕터마다 OX문제를 수록
■ 2022년 개정세법 및 시행령(안)을 완벽히 반영
■ 핵심내용 정리와 객관식 문제풀이를 병행하여 단원별로 자신의 학습성과에 대한 점검이 정확히 이루어지도록 편집
■ 각 챕터마다 OX문제를 수록
■ 2022년 개정세법 및 시행령(안)을 완벽히 반영
작가정보
공인회계사
한양대학교 경영학과 졸업
前 산동회계법인 FSI 근무
웅지세무대학 교수
웅지경영아카데미 강사
現 KG에듀원 미래경영아카데미 세법 강사
유튜브 ‘김문철 세법 TV’ 운영
세무사
홍익대학교 경영학과 졸업
40회 세무사시험 합격
前 정&리 회계학원 세법 강사
삼일사이버회계학원 세법 강사
웅지세무대학 교수
웅지경영아카데미 강사
現 세무법인 해드림 대표세무사
KG에듀원 미래경영아카데미 세법 강사
세무사
부산대학교 금융공학과 졸업
53회 세무사시험 합격
前 KS세무법인 부산중부지점 근무
우일세무법인 부천지점 근무
現 유튜브 ‘김문철 세법 TV’ 총괄본부장
주요 저서
〈1차 대비〉
⦁회계사 세법 1차시험 기출문제집 플러스
⦁세무사 세법 1차시험 기출문제집 플러스
⦁회계사·세무사 세법 1차시험 기출 베스트
⦁회계사·세무사 세법 파이널 핵심정리
〈기본서〉
⦁세법 첫걸음(입문서)
⦁세법개론
⦁지니세법 합격생 필기노트(예정)
〈2차 대비〉
⦁세무회계연습 I, II
⦁회계사·세무사 2차시험 세무회계 기출문제집
목차
- PART 1 법인세법
01 법인세법 총론
1 법인세 납세의무자 및 과세대상 ··························· 10
2 사업연도 ······························································ 11
3 납세지 ·································································· 13
4 세무조정 ······························································ 14
5 소득처분 ······························································ 15
OX문제 ···································································· 18
02 손익의 귀속시기와 자산?부채의 평가
1 손익의 귀속시기 ··················································· 26
2 자산의 취득가액 결정 ·········································· 29
3 자산?부채의 평가 ················································· 31
OX문제 ···································································· 34
03 익금
1 익금항목 ······························································ 40
2 익금불산입항목 ···················································· 40
3 임대보증금 등에 대한 간주임대료 ························ 41
4 의제배당 ······························································ 41
5 배당소득에 대한 이중과세조정 ····························· 42
OX문제 ···································································· 46
04 손금 일반
1 일반적인 손금항목 ··············································· 54
2 손금불산입 항목 ··················································· 55
3 손금배분의 원칙과 입증책임 ································ 56
4 세금과 공과금 및 벌과금 등 ································ 57
5 인건비 ·································································· 58
6 접대비 ·································································· 59
7 기부금 ·································································· 61
8 지급이자 ······························································ 63
OX문제 ···································································· 66
05 감가상각
1 감가상각비 ··························································· 78
2 업무용승용차 관련비용의 손금불산입 등 특례 ······· 82
OX문제 ···································································· 86
06 충당금과 준비금
제1절 대손금과 대손충당금 ········································ 90
1 대손금과 대손충당금의 보충법과
총액법 회계처리 이해 ·········································· 90
2 대손금?대손충당금 ··············································· 91
제2절 퇴직급여충당금과 퇴직연금충당금 ···················· 93
1 퇴직급여충당금 ···················································· 93
2 퇴직연금충당금 ···················································· 96
보론 / 퇴직급여충당금의 T계정 분석법 ······················ 97
보론 / 퇴직연금충당금의 T계정 분석법 ···················· 103
제3절 일시상각충당금(압축기장충당금) ····················· 105
제4절 준비금 ··························································· 106
1 고유목적사업준비금 ············································ 106
2 책임준비금 ························································· 106
3 비상위험준비금 ··················································· 106
OX문제 ·································································· 108
07 부당행위계산의 부인
1 부당행위계산 부인 일반 ····································· 112
2 가지급금인정이자 ··············································· 114
3 불공정자본거래 ··················································· 115
OX문제 ·································································· 116
08 과세표준과 세액의 납부
1 과세표준과 산출세액 ·········································· 120
2 토지 등 양도소득에 대한 법인세 ······················· 122
3 미환류소득에 대한 법인세 ·································· 123
4 세액감면과 세액공제 ·········································· 126
5 최저한세 ····························································· 129
OX문제 ·································································· 132
09 법인세 납세절차
1 기납부세액 ························································· 140
2 가산세 ································································ 141
3 법인세의 신고?납부?결정 및 경정 ····················· 143
4 법인의 성실신고확인제도 ··································· 144
5 기타의 법인세 ···················································· 145
6 법인과세 신탁재산의 각 사업연도의
소득에 대한 법인세 과세특례 ···························· 148
7 연결납세제도 ······················································ 149
OX문제 ·································································· 152
10 합병 및 분할
1 합병 ··································································· 162
2 분할 ··································································· 165
OX문제 ·································································· 168
PART 2 소득세법
01 소득세법 총론 ····················································· 172
OX문제 ·································································· 178
02 이자소득과 배당소득
1 이자소득의 범위 ················································· 182
2 이자소득의 수입시기 ·········································· 183
3 배당소득의 범위 ················································· 184
4 집합투자기구로부터의 이익과 의제배당 주의사항 · · 184
5 배당소득의 수입시기 ·········································· 186
6 금융소득종합과세 ··············································· 186
OX문제 ·································································· 192
03 사업소득
1 원칙적인 범위 ···················································· 196
2 부동산임대업 관련 총수입금액 ··························· 197
3 법인세법상 익금항목과의 비교 ··························· 199
4 법인세법상 손금항목과의 비교 ··························· 200
5 사업소득에 관한 기타의 과세문제 ······················ 205
6 기준경비율 제도 ················································· 206
OX문제 ·································································· 208
04 근로?연금?기타소득
1 근로소득 ····························································· 214
2 연금소득 ····························································· 218
보론 / 연금계좌에서 인출시 과세체계 이해 ·············· 219
3 기타소득 ····························································· 223
OX문제 ·································································· 230
05 소득금액계산의 특례
1 부당행위계산의 부인 ·········································· 238
2 공동사업 등의 소득금액계산의 특례 ·················· 238
3 결손금 및 이월결손금 ········································ 239
4 기타의 소득금액계산특례 ··································· 240
OX문제 ·································································· 242
06 종합소득 과세표준의 계산
1 인적공제 ····························································· 246
2 특별소득공제 ······················································ 247
3 기타의 공제 ······················································· 248
4 신용카드 등 사용금액에 대한 소득공제 ············· 248
5 종합소득공제 관련 기타사항 ······························ 250
OX문제 ·································································· 252
07 종합?퇴직소득세의 계산
1 산출세액의 계산 ················································· 256
2 소득세법상 세액공제 ·········································· 258
3 항목별세액공제 주요내용 ··································· 260
4 조세특례제한법상 세액공제 ································ 264
5 퇴직소득세 기본규정 ·········································· 265
6 소득세법상 임원퇴직금 ······································· 266
7 퇴직소득세의 계산구조 ······································· 267
OX문제 ·································································· 268
08 종합?퇴직소득세의 납세절차
1 가산세 ································································ 274
2 기납부세액 ························································· 276
3 과세표준확정신고와 납부 ··································· 279
4 결정 및 경정 ······················································ 280
5 성실신고확인서 제출제도 ··································· 281
OX문제 ·································································· 282
09 양도소득세의 계산과 납세절차
1 양도소득의 개념과 양도의 범위 ························· 288
2 양도소득세 과세대상자산 ··································· 288
3 비과세 양도소득 ················································· 290
4 취득?양도시기 ···················································· 295
5 양도가액과 취득가액의 산정 ······························ 295
6 필요경비 ····························································· 298
7 장기보유특별공제 ··············································· 299
8 양도차손의 공제 ················································· 301
9 양도소득기본공제 ··············································· 301
10 양도소득금액계산의 특례 ··································· 301
11 양도소득 산출세액의 계산과 납세절차 ··············· 303
OX문제 ·································································· 306
10 소득세법의 기타사항
1 비거주자에 대한 소득세 ····································· 316
2 국외자산에 대한 양도소득세 ······························ 317
3 거주자의 출국시 국내 주식 등에 대한 과세특례 ···· 317
OX문제 ·································································· 320
PART 3 부가가치세법
01 부가가치세법 총론
1 현행 우리나라 부가가치세제의 특징 ·················· 326
2 부가가치세의 기본사항 ······································· 326
OX문제 ·································································· 330
02 과세거래와 영세율 및 면세
1 부가가치세의 과세대상 ······································· 336
2 공급시기 ····························································· 340
3 공급장소 ····························································· 342
4 영세율제도 ························································· 342
5 면 세 ································································· 344
OX문제 ·································································· 348
03 과세표준과 매출세액의 계산
1 일반적인 경우의 과세표준 ·································· 358
2 재화의 공급의제에 대한 공급가액 ······················ 359
3 부동산관련 과세표준계산의 특례 ························ 360
4 대손세액 공제 ···················································· 361
5 세금계산서 ························································· 362
OX문제 ·································································· 368
04 매입세액의 계산
1 일반적인 경우의 매입세액공제액 ························ 376
2 의제매입세액 ······················································ 378
3 공통매입세액 ······················································ 381
4 공통사용재화 공급시의 과세표준 ························ 381
5 납부?환급세액의 재계산 ····································· 382
6 과세전환 매입세액 ············································· 382
OX문제 ·································································· 384
05 부가가치세의 납세절차
1 경감?공제세액 ···················································· 390
2 부가가치세법상 가산세 ······································· 391
3 대리납부제도 ······················································ 394
4 전자적 용역을 공급하는 국외사업자의
용역 공급과 사업자등록 등에 관한 특례 ··········· 395
5 신탁 관련 제2차 납세의무 등에 대한 납부 특례 ··· 397
6 예정신고와 납부 ················································· 398
7 확정신고와 납부 ················································· 399
8 환 급 ································································· 399
9 재화의 수입에 대한 납부유예 ···························· 399
OX문제 ·································································· 402
06 간이과세제도
1 간이과세자의 범위 ············································· 408
2 간이과세포기 ······················································ 409
3 간이과세자의 과세표준과 세액계산 ···················· 409
4 신고와 납부 ······················································· 411
5 과세유형의 변경 ················································· 412
6 과세유형변경시 세액계산의 특례 ························ 413
OX문제 ·································································· 416
PART 4 국세기본법
01 국세기본법 총론
1 국세기본법 총론 ················································· 422
2 기간과 기한 ······················································· 422
3 서류의 송달 ······················································· 424
4 법인 아닌 단체 ·················································· 425
5 국세부과원칙 ······················································ 426
6 세법적용원칙 ······················································ 427
7 보칙 ··································································· 427
OX문제 ·································································· 432
02 납세의무와 과세 및 환급
1 납세의무 성립 ···················································· 440
2 납세의무 확정 ···················································· 441
3 납세의무의 소멸 ················································· 442
4 수정신고?경정청구?기한후신고 ··························· 445
5 가산세 ································································ 446
6 국세의 환급 ······················································· 450
7 관할관청 ····························································· 452
OX문제 ·································································· 454
03 조세채권의 보전
1 납세의무의 승계 ················································· 464
2 연대납세의무 ······················································ 465
3 제2차 납세의무 ·················································· 466
4 국세우선권 ························································· 467
5 양도담보권자 물적납세의무 ································ 468
6 통정허위 담보권설정 취소청구 ··························· 468
OX문제 ·································································· 470
04 조세불복제도와 납세자의 권리
1 불복청구 ····························································· 474
2 조세심판원 ························································· 478
3 납세자의 권리 ···················································· 481
4 과세전적부심사 ··················································· 486
OX문제 ·································································· 488
PART 5 상속세 및 증여세법
01 상속세
1 부의 무상이전에 대한 유형 및 과세방법 ··········· 496
2 부의 무상이전에 대한 과세체계 ························· 496
3 용어의 뜻 ··························································· 496
4 상속세 및 증여세의 과세방법 ···························· 497
5 상속세의 과세대상 ············································· 498
6 상속세 납세의무자 ············································· 498
7 관할관청 ····························································· 498
8 상속세 계산구조 ················································· 499
9 상속세 과세가액의 계산 ····································· 499
10 상속세 과세표준의 계산 ····································· 502
11 상속공제의 한도와 과세최저한 ··························· 505
12 상속세액의 계산 ················································· 505
13 과세표준의 신고 및 결정기한 ···························· 507
14 신고세액의 납부 ················································· 507
15 결정?경정 ··························································· 509
OX문제 ·································································· 510
02 증여세
1 증여세의 과세방법－완전포괄주의 ······················ 514
2 증여세의 과세대상 ············································· 514
3 증여세의 납세의무 ············································· 515
4 관할관청 ····························································· 516
5 증여세 계산구조 ················································· 516
6 증여세 과세가액 계산 ········································ 517
7 증여세 과세표준의 계산 ····································· 520
8 증여세액의 계산 ················································· 520
9 특수한 경우의 증여문제 ····································· 521
OX문제 ·································································· 528
03 상속 및 증여재산의 평가
1 원칙적인 평가기준－시가평가의 원칙 ················· 532
2 보충적 평가방법－시가를 산정할 수 없는 경우 ··· 533
OX문제 ·································································· 536
PART 6 국세징수법
01 국세징수법 총칙 및 보칙
1 국세징수법 총칙 ················································· 540
2 보칙 -국세징수의 간접적 강제제도 ·················· 541
OX문제 ·································································· 546
02 임의적 징수절차
1 신고납부 ····························································· 550
2 납부고지 ····························································· 550
3 독 촉 ································································· 551
4 납부기한 전 징수 ··············································· 551
5 납부의 방법 ······················································· 552
6 체납액 징수 관련 사실행위의 위탁 ···················· 553
7 납부기한의 연장 및 납부고지의 유예 ················· 553
8 송달 지연으로 인한 지정납부기한 등의 연장 ····· 555
9 납세담보 ····························································· 555
OX문제 ·································································· 556
03 강제적 징수절차
제1절 통 칙 ······························································ 562
제2절 압 류 ····························································· 563
1 압류의 요건 및 절차 ·········································· 563
2 압류대상자산 및 압류제한 ·································· 565
3 압류의 효력 ······················································· 566
4 압류해제 ····························································· 568
5 교부청구와 참가압류 ·········································· 569
제3절 압류재산의 매각 ············································ 570
1 통 칙 ································································· 570
2 공매의 준비 ······················································· 572
3 공매의 실시 ······················································· 573
4 매수대금의 납부와 권리의 이전 ························· 575
제4절 압류?매각의 유예 ·········································· 575
OX문제 ·································································· 576
PART 7 기타세법
01 국제조세조정에 관한 법률
제1절 국제조세조정에 관한 법률 총칙 ····················· 584
1 국제조세조정에 관한 법률의 목적 및
다른 법률과의 관계 등 ······································ 584
2 용어의 정리 ······················································· 584
3 국제거래에 관한 실질과세 ·································· 587
제2절 국외특수관계인과의 거래에 대한 과세조정 ···· 587
1 정상가격에 등에 의한 과세조정 ························· 587
2 소득금액조정에 따른 소득처분 및 세무조정 ······· 589
3 정상가격 산출방법의 사전승인 ··························· 592
4 국제거래에 대한 자료제출의무 ··························· 593
5 가산세적용의 특례 ············································· 595
6 국세의 정상가격과 관세의 과세가격의 조정 ······· 595
제3절 국외지배주주 등에게 지급하는
이자에 대한 과세조정 ···································· 597
1 출자금액 대비 과다차입금 지급이자의
손금불산입 ························································· 597
2 소득 대비 과다 지급이자의 손금불산입 ············· 598
3 혼성금융상품 거래에 따라 발생하는
지급이자의 손금불산입 ······································· 599
제4절 특정외국법인의 유보소득에 대한 합산과세 ···· 600
제5절 국외 증여에 대한 증여세 과세특례 ················ 605
제6절 국가 간 조세협력 ··········································· 606
제7절 상호합의절차 ·················································· 608
1 상호합의절차의 개시 ·········································· 608
2 납부기한 등의 연장 등의 적용 특례 ·················· 611
3 불복청구기간 및 부과제척기간의 특례 ············· 612
제8절 해외자산의 신고 및 자료 제출 ······················ 612
1 해외금융계좌의 신고 ·········································· 612
2 해외현지법인 등에 대한 자료 제출 ···················· 614
제9절 벌 칙 ····························································· 616
OX문제 ·································································· 620
02 조세범처벌법
제1절 조세범처벌법 ·················································· 632
제2절 조세범의 처벌절차 ········································· 638
OX문제 ·································································· 640
기본정보
| ISBN | 9791192070223 | ||
|---|---|---|---|
| 발행(출시)일자 | 2022년 02월 21일 | ||
| 쪽수 | 644쪽 | ||
| 크기 |
188 * 257
mm
|
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| 총권수 | 1권 | ||
| 이 책의 개정정보 |
새로 출시된 개정판이 있습니다.
개정판보기
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e교환권은 적립 일로부터 180일 동안 사용 가능합니다.
리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 리뷰 종류별로 구매한 아이디당 한 상품에 최초 1회 작성 건들에 대해서만 제공됩니다.
판매가 1,000원 미만 도서의 경우 리워드 지급 대상에서 제외됩니다.
한달 후 리뷰
구매 후 30일~ 120일 이내에 작성된 두 번째 구매리뷰에 대해 한 달 후 리뷰로 인지하고 e교환권 100원을 추가
제공합니다.
* 강연, 공연, 여행, 동영상, 사은품, 기프트카드 상품은 지급 제외
2.운영 원칙 안내
Klover 리뷰를 통한 리뷰를 작성해 주셔서 감사합니다.
자유로운 의사 표현의 공간인 만큼 타인에 대한 배려를 부탁합니다.
일부 타인의 권리를 침해하거나 불편을 끼치는 것을 방지하기 위해 아래에 해당하는 Klover 리뷰는 별도의 통보 없이 삭제될 수 있습니다.
일부 타인의 권리를 침해하거나 불편을 끼치는 것을 방지하기 위해 아래에 해당하는 Klover 리뷰는 별도의 통보 없이 삭제될 수 있습니다.
- 도서나 타인에 대해 근거 없이 비방을 하거나 타인의 명예를 훼손할 수 있는 리뷰
- 도서와 무관한 내용의 리뷰
- 인신공격이나 욕설, 비속어, 혐오발언이 개재된 리뷰
- 의성어나 의태어 등 내용의 의미가 없는 리뷰
리뷰는 1인이 중복으로 작성하실 수는 있지만, 평점계산은 가장 최근에 남긴 1건의 리뷰만 반영됩니다.
3.신고하기
다른 고객이 작성리뷰에 대해 불쾌함을 느끼는
경우 신고를 할 수 있으며,
신고 자가 일정수준 이상 누적되면 작성하신
리뷰가 노출되지 않을 수 있습니다.
구매 후 리뷰 작성 시, e교환권 200원 적립
문장수집
문장수집 안내
문장수집은 고객님들이 직접 선정한 책의 좋은 문장을 보여주는 교보문고의 새로운 서비스입니다. 마음을 두드린 문장들을
기록하고 좋은 글귀들은 "좋아요“ 하여 모아보세요. 도서 문장과 무관한 내용 등록 시 별도 통보 없이 삭제될 수 있습니다.
리워드 안내
구매 후 90일 이내에 문장수집 작성 시 e교환권 100원을 적립해드립니다.
e교환권은 적립 일로부터 180일 동안 사용 가능합니다. 리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 한 상품에 최초 1회만 제공됩니다.
주문취소/반품/절판/품절 시 리워드 대상에서 제외됩니다.
e교환권은 적립 일로부터 180일 동안 사용 가능합니다. 리워드는 작성 후 다음 날 제공되며, 발송 전 작성 시 발송 완료 후 익일 제공됩니다.
리워드는 한 상품에 최초 1회만 제공됩니다.
주문취소/반품/절판/품절 시 리워드 대상에서 제외됩니다.
구매 후 리뷰 작성 시, e교환권 100원 적립
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