- 본 도서의 개정판이 출간되었습니다.
이미 소장하고 있다면 판매해 보세요.
- 국내배송만 가능
- 문화비소득공제 가능
책소개
목차
|
PART 01 조세총론
CHAPTER 01 조세의 개념과 분류 제1절 조세의 개념 및 특징 ····································································· 6 제2절 조세의 분류 ··················································································· 8 제3절 조세의 용어 ················································································· 18 제4절 납세의무 성립·확정·소멸 ························································ 40 제5절 조세와 일반채권과의 관계 ·························································· 51 제6절 조세의 구제제도 ·········································································· 56 제7절 서류의 송달 ················································································· 61 빈출키워드 CHECK!! ··················································································· 64 적중예상문제 PART1 적중예상문제 ················································································· 66 PART 02 지방세 CHAPTER 01 취득세 제1절 취득세의 개요 및 특징 ······························································· 76 제2절 취득의 개념과 범위 ···································································· 78 제3절 취득세의 과세대상 ······································································ 83 제4절 납세의무자 ··················································································· 89 제5절 취득시기 ······················································································ 98 제6절 과세표준 ···················································································· 104 제7절 세율 ··························································································· 111 제8절 부과·징수 ················································································ 138 제9절 비과세 ······················································································· 146 빈출키워드 CHECK!! ················································································· 149 CHAPTER 02 등록면허세 제1절 등록에 대한 등록면허세의 개요 및 특징 ································· 153 제2절 등록면허세의 과세대상 ····························································· 154 제3절 납세의무자 ················································································ 156 제4절 등록에 대한 등록면허세의 과세표준 ········································ 158 제5절 등록에 대한 등록면허세의 세율 ··············································· 162 제6절 등록면허세의 부과·징수 ·························································· 167 제7절 등록에 대한 등록면허세의 비과세 ············································ 173 빈출키워드 CHECK!! ················································································· 175 CHAPTER 03 재산세 제1절 재산세의 개요 및 특징 ····························································· 177 제2절 과세대상(과세물건, 과세객체) ···················································· 179 제3절 토지분 과세대상의 구분 ··························································· 182 제4절 납세의무자 ················································································ 201 제5절 재산세의 과세표준 ···································································· 206 제6절 재산세의 세율 ··········································································· 208 제7절 부과·징수 ················································································ 218 제8절 비과세 ······················································································· 228 빈출키워드 CHECK!! ················································································· 231 적중예상문제 PART2 적중예상문제 ··············································································· 233 PART 03 국세 CHAPTER 01 종합부동산세 제1절 종합부동산세 개요 및 특징 ······················································ 252 제2절 종합부동산세의 과세대상 및 과세구분 ····································· 254 제3절 주택에 대한 종합부동산세 ························································ 257 제4절 토지에 대한 종합부동산세 ························································ 268 제5절 부과·징수 등 ··········································································· 270 빈출키워드 CHECK!! ················································································· 278 CHAPTER 02 소득세 제1절 소득세 총론 ··············································································· 281 제2절 부동산임대업의 사업소득 ·························································· 283 제3절 부동산매매업 ············································································· 292 제4절 주택신축판매업 ·········································································· 296 부록 33회 기출문제 해설 ················································································· 433 |
저자 소개 2
“잘 짜여진 학습노하우로 합격점을 만드는 전략세법”
現) 인강드림 부동산세법 전임교수
공인모 화정법학원 부동산세법 전임강사
공인모 군자법학원 부동산세법 전임강사
경기 동탄행정고시학원 부동산세법 전임강사
천안 랜드고시학원 부동산세법 전임강사
배곧 랜드고시학원 부동산세법 전임강사
전주 한교고시학원 부동산세법 전임강사
광주 박문각고시학원 부동산세법 전임강사
前) 노량진 메가랜드 부동산세법 전임강사
종로 박문각 부동산세법 전임강사
강남 박문각 부동산세법 전임강사
분당, 안산, 수원. 평촌 박문각
“잘 짜여진 학습노하우로 합격점을 만드는 전략세법”
現) 인강드림 부동산세법 전임교수
공인모 화정법학원 부동산세법 전임강사
공인모 군자법학원 부동산세법 전임강사
경기 동탄행정고시학원 부동산세법 전임강사
천안 랜드고시학원 부동산세법 전임강사
배곧 랜드고시학원 부동산세법 전임강사
전주 한교고시학원 부동산세법 전임강사
광주 박문각고시학원 부동산세법 전임강사
前) 노량진 메가랜드 부동산세법 전임강사
종로 박문각 부동산세법 전임강사
강남 박문각 부동산세법 전임강사
분당, 안산, 수원. 평촌 박문각 부동산세법 전임강사
現) 인강드림 부동산세법 전임교수
공인모 화정법학원 부동산세법 전임강사
공인모 군자법학원 부동산세법 전임강사
경기 동탄행정고시학원 부동산세법 전임강사
천안 랜드고시학원 부동산세법 전임강사
배곧 랜드고시학원 부동산세법 전임강사
전주 한교고시학원 부동산세법 전임강사
광주 박문각고시학원 부동산세법 전임강사
前) 노량진 메가랜드 부동산세법 전임강사
종로 박문각 부동산세법 전임강사
강남 박문각 부동산세법 전임강사
분당, 안산, 수원. 평촌 박문각 부동산세법 전임강사
경희대학교 경영대학원 경영학 석사, 부동산금융 부동산세무 전문가.
現) 인강드림 부동산세법 전임교수, 에듀윌 부동산아카데미 실전세법 전임강사, 메가랜드 실전세법 전임강사.
前) EBS랜드하나 부동산세법 전임강사, 에듀나인 부동산세법 전임강사, 랜드프로 공인중개사 부동산세법 전임강사, EBS 공인중개사 부동산세법 강사.
품목정보
- 발행일
- 2022년 12월 08일
- 쪽수, 무게, 크기
- 460쪽 | 188*257*30mm
- ISBN13
- 9791198052872
출판사 리뷰
|
ㆍ체계적·종합적 이해를 위한 최적의 기본서
ㆍ최신개정법령 및 출제경향 완벽 반영 ㆍ국내 최고의 저자진이 집필한 전문교재 - 논점을 한눈에 잡아주는 학습체계 - 어려운 논점을 도해식 그림으로 입체화 - 도표를 활용한 간결한 정리 ▶ 영역별 체계적 분석 각 파트별 최근 10개년 기출문제를 분석하여 정리 각종 그래프를 통한 중요도 파악 출제분석에 맞춘 학습의 강약 조절 도모 ▶ Chapter별 체크포인트, 출제키워드 각 Chapter마다 핵심내용을 체크포인트로 정리 학습체계 구성, 주로 출제되는 키워드 등을 상세 설명 개별 학습방법을 설정하여 나아갈 수 있는 방안을 제시 ▶ 중요기출문제 및 기출회차 표시로 실제유형 파악 학습내용 체크를 위한 필수 기출문제 수록 출제되었던 부분에 기출 회차 표시를 함으로써 자연스럽게 중요 내용을 파악 ▶ 최신 개정법령 반영, 심화학습 및 보충학습을 통한 이해력 향상 부동산세법 관련 최신 개정법령 반영 좀 더 깊은 이해가 필요한 부분의 심화, 보충 설명 세부적인 설명을 통한 이해력 극대화 ▶ 빈출지문 OX 및 예상문제를 통한 실전학습 자주 출제되고 혼동하기 쉬운 빈출지문의 ○Ⅹ 확인학습 적중예상문제를 통하여 문제해결 능력 향상 부록으로 수록된 31회 기출문제 풀이를 통한 실전연습 |
