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2022 FINAL 핵심정리 세법
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2022 FINAL 핵심정리 세법 공인회계사/세무사 시험대비

  • 김문철,이병현,전수빈
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  • 가치산책컴퍼니
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  • 2022-02-21 출간
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  • 644페이지
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  • 188 X 257 mm
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  • ISBN 9791192070223
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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
추천포스트

교환 및 환불안내

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