세금의 이해
도서명:세금의 이해
저자/출판사:김진회/탑21북스
쪽수:224쪽
출판일:2024-03-02
ISBN:9788956615400
목차
Part O1 세금의 기초
제01장 세금의 의의 ···························································································· 15
1. 세금의 개념 ···································································································· 15
2. 세금의 기본원칙 ····························································································· 16
3. 세금의 사회적 역할 ······················································································· 18
제02장 세금의 분류 및 체계 ············································································· 21
1. 세금의 분류 ···································································································· 21
2. 세금에 관한 법률 ··························································································· 23
제03장 세금의 성립과 소멸 ··············································································· 28
1. 납세의무의 성립 ····························································································· 28
2. 납세의무의 확정 ····························································································· 31
3. 납세의무의 소멸 ····························································································· 32
제04장 세금의 신고와 납부 ··············································································· 35
1. 세금의 관할 ···································································································· 35
2. 수정신고와 경정청구 ······················································································ 35
3. 기한 후 신고 ··································································································· 37
4. 신용카드 등의 세금납부 ················································································ 37
5. 가산세 ·············································································································· 37
제05장 세금에 대한 권리구제 ··········································································· 39
1. 과세전 적부심사 ····························································································· 39
2. 불복청구 ·········································································································· 40
3. 행정소송 ·········································································································· 45
제06장 납세자 권리보호 ···················································································· 46
1. 납세자권리헌장 ······························································································· 46
2. 납세자보호위원회 ··························································································· 51
3. 납세자보호관 ··································································································· 51
4. 납세자권리보호요청 ························································································ 52
제07장 납세의무 불이행 ···················································································· 53
1. 가산세 부과 ···································································································· 53
2. 체납처분절차 이행 ························································································· 53
3. 체납자료의 제공 ··························································································· 53
4. 행정규제 ·········································································································· 54
Part O2 소득과 세금
제01장 소득세 의의 ···························································································· 57
1. 소득세 개념 ···································································································· 57
2. 소득세 특징 ···································································································· 57
제02장 소득세 과세제도 ···················································································· 62
1. 납세의무자 ······································································································ 62
2. 원천징수의무자 ······························································································· 62
3. 과세기간 ·········································································································· 63
4. 납세지 ·············································································································· 63
5. 종합소득세 ······································································································ 64
6. 지방소득세 ······································································································ 69
제03장 금융소득과 세금 ···················································································· 71
1. 이자소득 ·········································································································· 71
2. 배당소득 ·········································································································· 75
3. 금융소득 과세방법 ························································································· 78
제04장 사업소득과 세금 ···················································································· 85
1. 사업소득의 범위 ····························································································· 85
2. 비과세 사업소득 ····························································································· 86
3. 사업소득금액 ··································································································· 86
4. 사업소득의 과세방법 ······················································································ 89
제05장 근로소득과 세금 ···················································································· 91
1. 근로소득의 범위 ····························································································· 91
2. 비과세 근로소득 ····························································································· 92
3. 근로소득금액 ··································································································· 94
4. 근로소득 과세표준 ························································································· 95
5. 근로소득세액 ································································································· 103
6. 근로소득세 과세방법 ···················································································· 111
7. 근로장려세제 ································································································· 115
8. 자녀장려세제 ································································································· 116
제06장 연금소득과 세금 ··················································································· 119
1. 연금소득 ········································································································ 119
2. 비과세 연금소득 ··························································································· 120
3. 연금소득금액의 계산 ···················································································· 121
4. 연금소득의 과세방법 ···················································································· 121
제07장 기타소득과 세금 ··················································································· 123
1. 기타소득의 범위 ··························································································· 123
2. 비과세 기타소득 ··························································································· 125
3. 기타소득금액 ································································································· 125
4. 기타소득에 대한 과세방법 ··········································································· 126
제08장 퇴직소득과 세금 ··················································································· 129
1. 퇴직소득의 범위 ··························································································· 129
2. 비과세 퇴직소득 ··························································································· 130
3. 퇴직소득 산출세액 ······················································································· 130
4. 퇴직소득 과세방법 ······················································································· 132
Part O3 소비와 세금
제01장 소비세 개요 ·························································································· 137
1. 소비세 의의 ·································································································· 137
2. 소비세 분류 ·································································································· 137
제02장 부가가치세 ···························································································· 139
1. 부가가치세의 의의 ······················································································· 139
2. 부가가치세 과세제도 ···················································································· 142
3. 과세대상 ········································································································ 149
4. 영세율과 면세 ······························································································· 155
5. 세금계산서 ···································································································· 162
6. 과세표준과 세액의 계산 ·············································································· 167
7. 신고 및 납부 ································································································· 171
8. 간이과세제도 ································································································· 174
제03장 지방소비세 ···························································································· 178
1. 과세대상 ········································································································ 178
2. 납세의무자 ···································································································· 178
3. 과세표준과 세액 ··························································································· 178
4. 신고·납부 및 배분 ························································································ 179
제04장 개별소비세 ···························································································· 180
1. 과세대상 ········································································································ 180
2. 세율 ··············································································································· 181
3. 납세의무자 및 과세표준 ·············································································· 182
4. 비과세대상 ···································································································· 183
5. 신고 및 납부 ································································································· 184
6. 미납세 반출 및 면세제도 ············································································ 184
7. 장부기록 의무 ······························································································· 185
제05장 주 세 ······································································································ 186
1. 과세대상 및 세율 ························································································· 186
2. 납세의무자 및 과세표준 ·············································································· 187
3. 주세의 면제 ·································································································· 188
4. 신고 및 납부 ································································································· 188
5. 주류제조 및 판매신고 ·················································································· 189
6. 장부 기록의무 ······························································································· 189
제06장 담배소비세 ···························································································· 190
1. 과세대상 ········································································································ 190
2. 납세의무자 ···································································································· 191
3. 세율 ··············································································································· 191
4. 과세 면제 ······································································································ 192
5. 신고 및 납부 ································································································· 193
6. 기장의무 ········································································································ 193
제07장 교통에너지환경세 ················································································· 195
1. 과세대상 ········································································································ 195
2. 납세의무자 ···································································································· 195
3. 과세표준 및 세율 ························································································· 195
4. 미납세반출 및 면세 ······················································································ 196
5. 신고 및 납부 ································································································· 197
제08장 레저세 ···································································································· 198
1. 과세대상 ········································································································ 198
2. 납세의무자 ···································································································· 198
3. 과세표준 및 세율 ························································································· 198
4. 신고 및 납부 ································································································· 198
Part O4 재산과 세금
제01장 재산의 취득과 세금 ············································································· 203
1. 취득세 ············································································································ 203
2. 인지세 ············································································································ 207
제02장 재산의 보유와 세금 ············································································· 210
1. 재산세 ············································································································ 210
2. 종합부동산세 ································································································· 215
3. 자동차세 ········································································································ 219
제03장 재산의 양도와 세금 ············································································· 223
1. 양도소득의 개념 ··························································································· 223
2. 양도소득세 과세대상 ···················································································· 223
3. 양도의 개념 ·································································································· 224
4. 비과세 양도소득 ··························································································· 225
5. 양도소득세 과세표준 ···················································································· 228
6. 양도소득 산출세액 ······················································································· 231
7. 양도소득세 신고ㆍ납부 ················································································ 233
제04장 재산의 상속과 세금 ············································································· 237
1. 상속세 의의 ·································································································· 237
2. 상속세 납세의무 ··························································································· 237
3. 상속세 과세가액 ··························································································· 239
4. 상속세 과세표준 ··························································································· 243
5. 상속세액 ········································································································ 247
6. 상속세 납세절차 ··························································································· 250
7. 상속세 결정과 경정 ······················································································ 251
제05장 재산의 증여와 세금 ············································································· 255
1. 증여세 의의 ·································································································· 255
2. 증여세 납세의무 ··························································································· 255
3. 증여세 과세가액 ··························································································· 257
4. 증여세 과세표준 ··························································································· 260
5. 증여세액 ········································································································ 262
6. 증여세의 납세절차 ······················································································· 264
