상품상세정보
분철 주문 발송지연안내
현재 세무사 1차시험 이후 분철주문량이 급증함에 따라 분철신청도서가 포함된 주문의 발송이 지연되고 있습니다.
주문시 분철을 신청하시는 경우 발송까지 약 3~5일정도 소요될 예정이니 주문시 참고해주시기 바랍니다.
★ 분철도서와 함께 주문하신 주문건은 분철작업이 완료된후 모두 함께 발송됩니다.
★ 급하게 받아보셔야 할 도서는 분철도서와 별도로 주문해주시기 바랍니다.
★ 일반주문건의 경우 1~2일 이내에 정상적으로 발송이 됩니다.
★★★ 예약상품 주문시 함께 주문하신 모든 도서는 예약상품이 출시된 후 함께 발송됩니다. ★★★ 분철상품 은 결제완료후 제작에 들어가는 주문제작상품입니다. 1) 일반도서보다 1~2일 발송이 지연될 수 있습니다. 2) 주문접수 이후 교환, 취소, 환불이 불가능합니다. ★★★ 토요일 은 발송 업무만 운영하고 있으며 고객상담 및 문의응대업무는 운영하지않습니다. 따라서 금요일 오후 6시 이후 주문건은 결제완료 이후 취소 및 변경이 불가능합니다. |
책소개
- 첫째,논제형식으로 구성하였습니다.
- 최근의 출제 경향은 판례를 바탕으로 사실관계를 제시하고 수험생들에게 주어진 사례에 적용될 세법 규정과 이를 근거로 한 사례판단을 요구하는 문제가 주를 이루고 있습니다. 본 교재는 이러한 문제를 대비하기 위하여 기존의 조문 나열식 구성을 벗어나 논제 형식으로 구성하여 각 논제별로 관련 법령과 관련 판례를 수록함으로써 학습의 효율을 높일 수 있도록 하였습니다.
- 둘째,실전 답안 작성에 도움이 될 수 있도록 구성하였습니다.
- 세법학 시험은 백지에 자신의 세법지식과 세법적 사고력을 얼마나 잘 보여주느냐가 관건입니다. 이에 본 교재는 논제 형식으로 구성된 주제별로 목차를 소제목 중심으로 구성하고 관련 내용을 가급적 번호형식으로 제시하여 실전 답안에 바로 이용할 수 있도록 하였습니다.
- 셋째,세목별 특성을 반영하여 구성하였습니다.
- 세법학 1부와 2부에 출제되는 세목들을 구분하면 상황에 대한 이해를 필요로 하는 세목들과 암기할 내용이 절대적으로 많은 세목들로 구분할 수 있습니다. 이에 본 교재는 이해를 필요로 하는 세목들은 각 규정의 취지에 대한 설명과 풍부한 판례와 사례들로 구성하고, 암기량이 많은 세목들은 가급적이면 도표 형태로 정리하였습니다.
목차
- PART 1 | 국세기본법
- 01 조세총론 ················································ 10
- 02 국세기본법 총칙 ··································· 16
- 03 기한연장의 특례 ··································· 20
- 04 서류의 송달 ·········································· 25
- 05 인 격 ····················································· 37
- 06 조세법률주의와 조세평등주의 ·············· 48
- 07 실질과세원칙 ········································· 61
- 08 신의성실원칙 ········································· 75
- 09 소급과세금지 ········································· 87
- 10 납세의무의 성립과 확정 ······················· 99
- 11 경정 등의 효력 ··································· 105
- 12 납세의무의 소멸 ································· 117
- 13 제척기간 ·············································· 119
- 14 소멸시효 ·············································· 139
- 15 납세의무승계 ······································· 145
- 16 연대납세의무 ······································· 150
- 17 제2차 납세의무 ·································· 157
- 18 국세우선권 ·········································· 180
- 19 양도담보권자의 물적납세의무 ············ 196
- 20 수정신고･경정청구･기한후신고 ·········· 202
- 21 가산세 ················································· 235
- 22 국세의 환급 ········································ 256
- 23 조세쟁송 ·············································· 266
- 24 납세자권리헌장 ··································· 282
- 25 과세전적부심사 ··································· 313
- PART 2 | 법인세법
- 01 법인세 납세의무자 및 과세소득의 범위 ···
- ··························································· 324
- 02 배당소득에 대한 이중과세조정 ·········· 332
- 03 세무조정 ·············································· 337
- 04 소득처분 ·············································· 343
- 05 익금과 익금불산입 ······························ 379
- 06 간주임대료 ·········································· 393
- 07 의제배당 ·············································· 397
- 08 손금과 손금불산입 ······························ 408
- 09 인건비 ················································· 420
- 10 기부금 ················································· 424
- 11 기업업무추진비 ··································· 428
- 12 기업업무추진비와 유사비용과의 구분 433
- 13 지급이자 ·············································· 442
- 14 업무무관자산 ······································· 448
- 15 위법지출의 손금성여부 ······················· 451
- 16 업무용승용차 관련비용 ······················· 454
- 17 손익의 귀속사업연도 ·························· 457
- 18 자산의 취득가액 및 자산･부채의 평가 ····
- ··························································· 473
- 19 감가상각비 ·········································· 482
- 20 충당금 ················································· 495
- 21 합 병 ··················································· 508
- 22 부당행위계산의 부인 ·························· 523
- 23 자산의 고가매입 및 저가양도 ············ 531
- 24 업무무관 가지급금 ······························ 535
- 25 불공정자본거래로 인한 이익의 분여 · 548
- 26 법인세 과세표준 및 세액계산 구조 ··· 553
- 27 결손금･이월결손금 ······························ 558
- 28 외국납부세액의 조정 ·························· 561
- 29 재해손실세액공제 ································ 565
- 30 사실과 다른 회계처리로 인한
- 경정에 따른 세액공제 ························ 567
- 31 토지 등 양도소득에 대한 법인세 ······ 573
- 32 미환류소득에 대한 법인세 ················· 576
- 33 청산소득에 대한 법인세 ····················· 581
- 34 비영리법인의 법인세 납세의무 ·········· 586
- 35 각 연결사업연도의 소득에 대한 법인세 ···
- ··························································· 597
- 36 외국법인의 법인세 납세의무 ·············· 610
- 37 법인과세 신탁재산 과세특례 ·············· 616
- PART 3 | 소득세법
- 01 소득세의 특징과 문제점 ······················· 10
- 02 납세의무자 ············································ 16
- 03 금융소득의 범위와 수입시기 ················ 24
- 04 금융소득 주요논제 ································ 32
- 05 금융소득 과세문제 ································ 47
- 06 유사소득구분 ········································· 58
- 07 사업소득 ················································ 61
- 08 부동산업 과세문제 ································ 86
- 09 근로소득 ················································ 93
- 10 연금소득 ·············································· 106
- 11 기타소득Ⅰ ·········································· 115
- 12 기타소득Ⅱ ·········································· 136
- 13 결손금 및 이월결손금 ························ 145
- 14 공동사업의 납세의무 ·························· 149
- 15 부당행위계산의 부인 ·························· 165
- 16 소득금액계산 기타특례 ······················· 171
- 17 종합소득공제 ······································· 173
- 18 종합소득산출세액의 계산 ··················· 183
- 19 세액공제 ·············································· 186
- 20 퇴직소득세 ·········································· 201
- 21 소득세의 기납부세액 ·························· 208
- 22 소득세의 원천징수 ······························ 212
- 23 소득세의 gg납세절차 ······························ 221
- 24 과세표준과 세액의 결정･경정 및 징수와
- 환급 등 ··············································· 225
- 25 인정소득에 대한 과세문제 ················· 241
- 26 세원투명성 확보를 위한 소득세법상 제도
- ··························································· 244
- 27 양도소득세 과세대상 ·························· 249
- 28 1세대 1주택의 양도소득 비과세 ······· 265
- 29 양도･취득시기 및 기준시가 ··············· 280
- 30 양도차익의 계산 ································· 289
- 31 양도소득 과세표준의 계산 ················· 297
- 32 양도소득금액 계산특례 ······················· 300
- 33 양도소득세의 계산 ······························ 306
- 34 양도소득세 납세절차 ·························· 311
- 35 주식양도에 대한 과세문제 ················· 315
- 36 국외전출세 과세특례 ·························· 319
- 37 비거주자의 소득세 납세의무 ·············· 324
- 38 소득세법상 소득별 정의 및 수입시기 정리
- ··························································· 328
- PART 4 | 상속세 및 증여세법
- 01 상속세 및 증여세 기초이론 ··············· 332
- 02 상속세의 과세유형 ······························ 337
- 03 상속세 과세대상과 납세의무자 ·········· 339
- 04 부동산 처분시점 등에 따른 상속재산 포함
- 여부 판단 ············································ 345
- 05 총상속재산가액 ··································· 348
- 06 상속세 과세가액 ································· 358
- 07 상속세 과세표준계산(상속공제 등) ···· 371
- 08 상속세액의 계산 ································· 396
- 09 상속세 신고･납부 및 결정･경정 ········ 402
- 10 연부연납제도 ······································· 406
- 11 물납제도 ·············································· 411
- 12 가업상속에 대한 상속세의 납부유예 · 418
- 13 증여세 개요 ········································ 423
- 14 증여세 과세대상과 납세의무 ·············· 425
- 15 증여재산의 취득시기와 과세관할 ······· 428
- 16 증여세 과세가액 ································· 430
- 17 증여세 과세의 적용범위 ····················· 441
- 18 증여세 과세표준 및 증여세액의 계산 456
- 19 변칙적 거래에 따른 이익의 증여(증여예시)
- 주요사항 ·············································· 461
- 20 저가양수･고가양도에 따른 이익의 증여 ···
- ··························································· 479
- 21 초과배당에 따른 이익의 증여 ············ 490
- 22 주식의 상장에 따른 이익의 증여 ······ 496
- 23 증여추정 ·············································· 505
- 24 명의신탁재산증여의제 ························· 516
- 25 특수관계법인과의 거래를 통한 이익의 증
- 여의제 ················································· 527
- 26 특수관계법인으로부터 제공받은 사업기회로
- 발생한 이익의 증여의제 ····················· 541
- 27 특정법인과의 거래를 통한 이익의 증여의제
- ···························································· 545
- 28 과세가액불산입 및 사후관리 ·············· 552
- 29 상증세법상 재산평가 제규정 ·············· 563
교환 및 반품안내
※ 분철 및 제본상품은 교환 및 환불이 불가능 합니다.
- 도서 상품의 특성상 밑줄, 필기등의 사용흔적이 있는경우 교환 및 환불이 불가능합니다.
- 밀봉 도서 또는 상품의 경우 밀봉을 훼손하였을 경우에는 교환 및 환불이 불가능 합니다.
환불안내
- 상품 청약철회 가능기간은 상품 수령일로 부터 7일 이내 입니다. (반품배송비 구매자 부담)
- 무료배송상품을 환불요청하는 경우 최초배송에 소요된 배송비를 제외하고 환불해드립니다.
AS안내
- 소비자분쟁해결 기준(공정거래위원회 고시)에 따라 피해를 보상받을 수 있습니다.
- 도서 상품의 일부 페이지가 누락된 경우 1~10페이지 내외의 누락은 해당페이지의 PDF본을 보내드립니다.
- 파본의 경우 수령일로부터 7일 이내에 교환신청시 교환해드립니다.
교환신청은 마이페이지상의 주문내역에서 교환 신청을 하시면 됩니다.
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