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세법(2018)

세법(2018)

  • 김문철
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  • 가치산책
  • |
  • 2018-02-23 출간
  • |
  • 316페이지
  • |
  • 190 X 258 X 15 mm /554g
  • |
  • ISBN 9791187009597
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목차


1편 부가가치세법

CHAPTER 01 부가가치세법 총론··············································································· 10

CHAPTER 02 과세거래와 영세율 및 면세································································ 18

주요계산문제 ·································································································· 34

CHAPTER 03 과세표준과 매출세액의 계산······························································ 36

주요계산문제 ·································································································· 48

CHAPTER 04 매입세액의 계산·················································································· 54

주요계산문제 ·································································································· 60

CHAPTER 05 부가가치세 납부절차··········································································· 66

주요계산문제 ·································································································· 76

CHAPTER 06 간이과세자··························································································· 78

주요계산문제 ·································································································· 86

제2편 소득세법

CHAPTER 01 소득세법 총론·············································································· 90

CHAPTER 02 종합소득Ⅰ (이자소득, 배당소득)··············································· 96

주요계산문제 ······················································································· 102

CHAPTER 03 종합소득Ⅱ(사업소득)································································ 104

주요계산문제 ······················································································· 116

CHAPTER 04 종합소득Ⅲ (근로소득, 연금소득, 기타소득)···························· 120

주요계산문제 ······················································································· 130

CHAPTER 05 종합소득Ⅳ (소득금액 및 세액계산의 특례)···························· 132

CHAPTER 06 종합소득세의 계산····································································· 142

주요계산문제 ······················································································· 146

CHAPTER 07 종합소득세의 계산····································································· 150

주요계산문제 ······················································································· 158

CHAPTER 08 종합소득세의 납세절차······························································ 162

CHAPTER 09 퇴직소득세의 계산····································································· 172

주요계산문제 ······················································································· 174

CHAPTER 10 양도소득세의 계산과 납세절차 및 비거주자?외국법인의 납세의무 176

주요계산문제 ································································································ 196

제3편 법인세법

CHAPTER 01 법인세법 총론···················································································· 200

주요계산문제 ································································································ 210

CHAPTER 02 손익의 귀속사업연도와 자산·부채의 평가··································· 212

주요계산문제 ································································································ 224

CHAPTER 03 익금···································································································· 232

주요계산문제 ································································································ 240

CHAPTER 04 손금···································································································· 244

주요계산문제 ································································································ 258

CHAPTER 05 고정자산의 감가상각········································································· 264

주요계산문제 ································································································ 268

CHAPTER 06 충당금과 준비금················································································ 272

주요계산문제 ································································································ 276

제1편 부가가치세법 7

CHAPTER 07 부당행위계산의 부인································································· 280

주요계산문제 ······················································································· 286

CHAPTER 08 과세표준과 세액계산Ⅰ······························································ 288

주요계산문제 ······················································································· 296

CHAPTER 09 과세표준과 세액계산Ⅱ······························································ 298

주요계산문제 ······················································································· 310

CHAPTER 10 합병 및 분할 등에 대한 과세특례·········································· 312

교환 및 환불안내

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