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김경섭 공무원세법 핵심요약집 Ver 2.0
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김경섭 공무원세법 핵심요약집 Ver 2.0

  • 김경섭
  • |
  • 고시동네
  • |
  • 2020-03-10 출간
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  • 368페이지
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  • 210 X 297 mm
  • |
  • ISBN 9791190207652
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PART 01 조세총론
Chapter 01 총 칙 ········································2
01 조세의 정의 ···································2
02 조세법률주의 ··································2
03 조세평등주의 ··································3

PART 02 국세기본법
Chapter 01 총 칙 ········································6
01 「국세기본법」과 다른 법률과의 관계 ···············6
02 「국세기본법」상 용어정의 ························6
03 기간계산과 기한의 특례 ·························8
04 기한연장과 담보제공사유 ························8
05 서류송달방법 ·································10
06 송달장소와 송달의 효력 ························11
07 법인 아닌 단체 ·······························11
Chapter 02 국세부과의 원칙과 세법적용의 원칙 ············ 13
08 국세부과와 세법적용의 원칙 ·····················13
09 국세부과의 원칙 ······························13
10 세법적용의 원칙 ······························14
Chapter 03 납세의무 ····································17
11 납세의무 성립 ································17
12 납세의무 확정 ································18
13 수정신고와 경정의 효력 ························19
14 납세의무 소멸 ································20
15 국세부과 제척기간 ·····························20
16 국세부과 제척기간과 국세징수권의 소멸시효 ······· 21
Chapter 04 조세채권보전제도 ····························24
17 조세채권 보전제도와 납세의무 승계 ··············24
18 연대납세의무 ·································25
19 제2차 납세의무 ·······························26
20 양도담보권자의 물적 납세의무 ···················27
21 납세담보 ····································29
22 국세우선권의 제한과 법정기일 ···················29
23 사해행위 취소 ································33
Chapter 05 과 세 ······································35
24 관할관청 ····································35
25 수정신고와 기한후신고 ·························35
26 경정청구 ····································36
27 가산세 ······································37
Chapter 06 국세환급금과 국세환급가산금 ··················41
28 국세환급금 ···································41
29 물납재산의 환급 ······························43
Chapter 07 심사와 심판(국세불복) ························44
30 국세불복절차 ·································44
31 국세불복：통칙 ·······························44
32 국세불복청구 ·································45
33 심리 및 보정 ·································48
34 결 정 ·······································49
Chapter 08 납세자의 권리 ·······························53
35 납세자 권리헌장 ······························53
36 세무조사권 남용금지 ···························53
37 납세자의 성실성 추정 및 세무조사 ···············54
38 세무조사기간 등 ······························55
39 납세자권리(기타) ······························57
40 과세전적부심사 ·······························58
Chapter 09 보 칙 ······································60
41 보 칙 ·······································60
Chapter 10 벌 칙 ·······································63
42 벌 칙 ·······································63

PART 03 국세징수법
Chapter 01 총 칙 ·······································66
01 통 칙 ·······································66
02 납세증명서의 제출 ·····························66
03 관허사업의 제한 ······························67
04 체납자료 제공 ································68
05 출국금지 ····································68
06 고액상습체납자에 대한 감치 ·····················69
Chapter 02 징 수 ······································71
07 납세고지와 독촉 ······························71
08 납기전징수 ···································72
09 징수유예 ····································72
10 압 류 ·······································75
11 압류의 효력 ··································77
12 압류의 절차 ··································78
13 압류의 해제 ··································81
14 교부청구와 참가압류 ···························81
15 압류재산의 매각 ······························82
16 청 산 ·······································85
17 징수유예와 체납처분유예 ·······················86
18 체납처분중지 ·································87

PART 04 부가가치세법
Chapter 01 총 칙 ·······································90
01 부가가치세의 특징 ·····························90
02 납세의무자와 과세기간 ·························90
03 사업장 ······································92
04 주사업장 총괄납부와 사업자단위 과세제도 ·········93
05 사업자등록 ···································94
Chapter 02 과세거래 ····································97
06 재화의 공급 ··································97
07 용역의 공급 ·································100
08 재화의 수입 ·································102
09 재화ㆍ용역의 공급시기 ························102
Chapter 03 영세율과 면세 및 세금계산서 ·················106
10 영세율 ·····································106
11 영세율과 면세 ·······························108
12 세금계산서 ··································110
Chapter 04 과세표준과 매출세액 ························115
13 과세표준 ····································115
14 대손세액공제 ································121
Chapter 05 매입세액공제와 납부세액 ····················123
15 매입세액 계산구조 ····························123
16 의제매입세액 ································123
17 매입세액불공제 ······························125
18 면세사업용 감가상각자산의 과세사업용 전환시
매입세액공제 ································128
19 과세표준 안분계산과 공통매입세액 안분계산의 비교 129
20 납부ㆍ환급세액 재계산 ························131
21 신용카드매출전표 발행 세액공제 ················131
22 가산세 ·····································132
Chapter 06 신고납부 ···································136
23 개인사업자의 신고납부 ························136
24 환 급 ······································142
Chapter 07 간이과세자 ·································143
25 간이과세자 적용범위[1＋2＋3 모두 충족시] ·······143
26 예정부과납부와 확정신고납부 ···················145
27 과세유형 전환 ·······························145
28 간이과세자와 일반과세자의 비교 ················147

PART 05 법인세법
Chapter 01 총 칙 ······································150
01 법인세의 특징 ·······························150
02 납세의무자 ··································150
03 사업연도 ····································151
04 납세지 ·····································152
Chapter 02 법인세의 계산구조 ··························154
05 세무조정 ····································154
06 소득처분 ····································156
Chapter 03 익금과 익금불산입 ··························160
07 익금과 익금불산입 ····························160
08 간주임대료 ··································161
09 채무의 출자전환시 채무면제익 ··················162
10 의제배당 ····································162
11 수입배당금 익금불산입 ························166
Chapter 04 손금과 손금불산입 ··························167
12 손금과 손금불산입 ····························167
13 업무무관경비 ································168
14 자산의 평가차손 ·····························168
15 세금과 공과금 ·······························169
16 부가가치세 매입세액 ··························170
17 인건비 ·····································170
18 접대비 ·····································172
19 기부금 ·····································175
20 지급이자 손금불산입 ··························178
21 건설자금이자 ································178
22 업무용 승용차 유지비용 ·······················179
Chapter 05 손익의 귀속시기와 자산ㆍ부채의 평가 ·········182
23 손익의 귀속시기 ·····························182
24 취득가액 ····································184
25 재고자산과 유가증권의 평가 ····················185
26 외화자산ㆍ부채의 평가 ························186
Chapter 06 감가상각 ···································188
27 감가상각자산의 특징 ··························188
28 감가상각 대상자산 ····························189
29 내용연수 ····································190
30 감가상각 ····································191
31 즉시상각의제 ································193
32 감가상각의 특수문제 ··························193
Chapter 07 충당금과 준비금 ····························195
33 충당금과 준비금의 비교 ·······················195
34 퇴직연금충당금 ······························195
35 퇴직급여충당금 ······························196
36 대손충당금과 대손금 ··························196
37 고유목적사업준비금 ···························200
Chapter 08 합병 및 분할 특례 ··························202
38 합병당사자 과세문제 ··························202
39 합병시 피합병법인에 대한 과세 ·················202
40 피합병법인의 주주에 대한 과세 ·················203
41 합병법인에 대한 과세 ·························204
42 적격합병시 합병법인에 대한 사후관리 ············206
Chapter 09 소득금액계산 특례 ··························208
43 부당행위계산부인 ·····························208
Chapter 10 결손금과 이월결손금, 세액공제 ···············212
44 과세표준 결손금의 이월공제와 소급공제 ·········· 212
45 토지 등 양도소득에 대한 법인세 ················213
46 투자ㆍ상생협력 촉진을 위한 특례 법인세 ········· 215
47 세액공제 ····································217
Chapter 11 신고납부 ···································218
48 신고와 납부 ·································218
49 중간예납 ····································220
50 가산세 ·····································221
Chapter 12 비영리법인ㆍ청산소득 ························223
51 비영리법인 ··································223
52 청산소득 ····································224
Chapter 13 연결납세제도 ·······························226
53 통 칙 ······································226
54 과세표준 및 계산 ····························228
55 과세표준 세액계산 ····························229
56 과세표준 신고납부 ····························229

PART 06 소득세법
Chapter 01 총 칙 ······································232
01 「소득세법」의 특징 ···························232
02 납세의무자 ··································233
03 과세기간과 납세지 ····························234
04 소득별 규정 비교 ····························236
Chapter 02 금융소득 ···································237
05 이자소득 ····································237
06 배당소득 ····································239
Chapter 03 사업소득 ···································245
07 사업소득의 의의와 범위 ·······················245
08 부동산임대사업소득 ···························246
09 일반사업소득 ································246
10 법인세와 소득세의 비교 ·······················250
11 간주임대료 비교 ·····························252
12 사업소득 수입시기 ····························252
Chapter 04 근로ㆍ연금ㆍ기타소득 ·······················254
13 근로소득 ····································254
14 연금소득 ····································257
15 기타소득 ····································261
Chapter 05 소득금액계산 특례 ··························268
16 부당행위계산부인 ·····························268
17 공동사업에 대한 소득금액계산 특례 ·············269
18 결손금과 이월결손금 ··························270
19 채권이자에 대한 소득금액 계산 특례와
원천징수 특례 ·······························271
20 종합소득 과세표준 합산배제대상 ················272
21 주택임대사업소득에 대한 세액계산특례 ··········· 273
Chapter 06 종합소득공제 ·······························276
22 종합소득공제－기본공제 ·······················276
23 종합소득공제－추가공제와 다자녀추가공제 ········277
24 종합소득공제－연금보험료공제 ··················278
25 종합소득공제－주택담보노후연금 이자비용공제 ····· 278
26 종합소득공제－특별소득공제 ····················279
27 종합소득공제의 배제 ··························279
Chapter 07 세액공제 및 신고납부 ·······················282
28 세율과 세액공제의 비교 ·······················282
29 세액공제 ····································282
Chapter 08 퇴직소득 ···································290
30 퇴직소득의 범위 ·····························290
31 퇴직판정과 비과세 ····························291
32 퇴직소득세의 계산 ····························291
Chapter 09 양도소득의 기본개념 ························293
33 양도의 개념 ·································293
34 과세대상 ····································294
35 양도 및 취득시기 ····························296
36 기준시가 ····································296
Chapter 10 양도소득세 계산 ····························297
37 양도소득세 계산구조 ··························297
38 양도차익 ····································297
39 양도소득금액과 과세표준 ······················302
40 장기보유특별공제와 양도소득기본공제 ············303
41 산출세액 ····································305
42 양도소득 비과세－1세대 1주택 ·················307
43 양도소득세의 신고ㆍ납부 ······················312
44 국외자산양도 ································313
45 거주자의 출국시 국내주식 등에 대한 과세특례 ·····314
Chapter 11 신고ㆍ납부 ·································318
46 중간예납 ····································318
47 원천징수 등 ·································319
Chapter 12 외국법인과 비거주자 ·························322
48 외국법인 ····································322
49 비거주자 ····································324

PART 07 종합부동산세법
Chapter 01 종합부동산세법 ·····························328
01 의의 및 특징 ································328
02 과세대상 ····································329
03 납세의무자 ··································329
04 과세표준 ····································330
05 세액계산 ····································330
06 납세지 ·····································331
PART 08 상속세 및 증여세법
Chapter 01 상속세 ·····································334
01 상속세의 기초 ·······························334
02 세율 등 ····································335
03 상속증여재산의 소재지 ························336
04 상속증여재산의 평가 ··························337
05 상속세 계산구조 ·····························338
06 상속세 과세가액 ·····························338
07 상속세 과세표준 ·····························340
08 상속세에서 차감납부할 세액 ····················342
Chapter 02 증여세 ·····································346
09 증여세의 기초 ·······························346
10 증여세 계산구조 ·····························348
11 증여세 과세가액 ·····························348
12 증여세 과세표준 및 세액 ······················351
13 증여재산가액 ································351
추천포스트

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