김경섭 공무원 세법 핵심요약집(2020)
도서명:김경섭 공무원 세법 핵심요약집(2020)
저자/출판사:김경섭,저자,글,/더나은
쪽수:628쪽
출판일:2019-06-21
ISBN:9791187618720
목차
PART01 조세총론
CHAPTER 01 총 칙······································· 12
PART02 국세기본법
CHAPTER 01 총 칙······································· 18
CHAPTER 02 국세부과와 세법적용의 원칙···· 28
CHAPTER 03 납세의무·································· 34
CHAPTER 04 조세채권보전제도····················· 44
CHAPTER 05 과 세······································· 60
CHAPTER 06 국세환급금과 국세환급가산금····· 72
CHAPTER 07 심사와 심판(국세불복)············· 76
CHAPTER 08 납세자의 권리·························· 90
CHAPTER 09 보 칙····································· 102
CHAPTER 10 벌 칙····································· 106
PART03 국세징수법
CHAPTER 01 총 칙····································· 110
CHAPTER 02 징 수····································· 116
PART04 부가가치세법
CHAPTER 01 총 칙····································· 148
CHAPTER 02 과세거래································ 156
CHAPTER 03 영세율과 면세 및 세금계산서·· 170
CHAPTER 04 과세표준과 매출세액·············· 184
CHAPTER 05 매입세액공제와 납부세액······· 194
CHAPTER 06 신고납부································ 214
CHAPTER 07 간이과세자····························· 226
PART05 법인세법
CHAPTER 01 총 칙····································· 236
CHAPTER 02 법인세의 계산구조················· 242
CHAPTER 03 익금과 익금불산입················· 250
CHAPTER 04 손금과 손금불산입················· 260
CHAPTER 05 손익의 귀속시기와 자산? 부채의 평가······················ 280
CHAPTER 06 감가상각································ 288
CHAPTER 07 충당금과 준비금···················· 298
CHAPTER 08 합병 및 분할 특례················· 308
CHAPTER 09 소득금액계산 특례················· 316
CHAPTER 10 결손금과 이월결손금, 세액공제··················· 322
CHAPTER 11 신고납부································ 330
CHAPTER 12 비영리법인? 청산소득············· 338
CHAPTER 13 연결납세제도·························· 342
PART06 소득세법
CHAPTER 01 총 칙····································· 352
CHAPTER 02 금융소득································ 360
CHAPTER 03 사업소득································ 372
CHAPTER 04 근로? 연금?기타소득················ 388
CHAPTER 05 소득금액계산 특례················· 406
CHAPTER 06 종합소득공제·························· 414
CHAPTER 07 세액공제 및 신고납부············ 422
CHAPTER 08 퇴직소득································ 432
CHAPTER 09 양도소득의 기본개념·············· 438
CHAPTER 10 양도소득세 계산···················· 444
CHAPTER 11 신고? 납부······························ 472
CHAPTER 12 외국법인과 비거주자·············· 478
PART07 종합부동산세법
CHAPTER 01 종합부동산세법······················ 484
PART08 상속세 및 증여세법
CHAPTER 01 상속세···································· 494
CHAPTER 02 증여세···································· 508
PART09 부록
CHAPTER 01 국세기본법?국세징수법········· 524
CHAPTER 02 부가가치세····························· 528
CHAPTER 03 법인세···································· 558
CHAPTER 04 소득세···································· 602
