목차
〉〉〉〉 Ⅰㆍ 과세 제도 개요 ·······························································13
제1장 국내세법상 비거주자 및 거주자의 구분과 과세범위 ······13
1. 거주자 vs 비거주자 ························································13
2. 외국법인 ·········································································14
3. 비거주자 등의 국내원천소득에 대한 원천징수 ··············16
제2장 과세방법 ··········································································18
1. 과세대상 여부 판단 단계 ···············································18
2. 과세방법 결정 단계 ························································18
제3장 원천징수의무자 ·······························································20
1. 정의 ················································································20
2. 특수한 원천징수의무자 ···················································20
제4장 납세지 ·············································································21
1. 개인 ················································································21
2. 법인 ················································································21
3. 국내 소재지 없는 원천징수의무자 ·······························21
제5장 원천징수 시기 ·································································21
1. 이자소득 ·········································································22
2. 배당소득 ·········································································22
3. 기타소득 ·········································································22
4. 유권해석 사례 ································································23
제6장 과세표준 ··········································································24
1. 지급자가 세금을 부담하는 경우 ·····································24
2. 유가증권 양도 시 과세표준 ···········································24
3. 과세표준의 원화 환산 ····················································24
제7장 세율 ················································································25
1. 적용세율 ·······································································25
2. 제한세율 ·········································································25
제8장 원천징수세액 신고·납부 및 경정 청구 ···························26
1. 기본 원칙 ·······································································26
2. 반기별 납부제도 ·····························································26
3. 월별 납부 대상 ······························································26
4. 원천징수의무자 및 대상자의 경정 등의 청구 ················27
〉〉〉〉 Ⅱ ㆍ 소득종류별 과세대상 소득 ··············································29
제1장 국내원천 이자소득 ··························································29
1. 국내세법 ·········································································29
2. 조세조약 ·········································································38
제2장 국내원천 배당소득 ··························································42