제1장·소득세 및 금융소득 종합과세 개요 ····························9

제1절 소득세 과세제도 ································································9
1. 소득세 납세의무자 ····························································9
2. 우리나라의 소득세 과세방식 ··········································10
제2절 이자소득 및 배당소득에 대한 금융소득 종합과세 ·········11
1. 금융소득의 종류 ·····························································11
2. 금융소득 종합과세 제도 및 적용소득 ····························11
3. 금융소득 종합과세 관련 용어 해설 ·······························12

제2장·이자소득 ····································································15

1. 이자소득 과세대상 금융상품 ················································15
2. 이자소득세 비과세 금융상품 ················································28
3. 이자소득 분리과세 금융상품 및 원천징수 세율 ···················41
(1) 소득세법에 규정한 분리과세 이자소득 ·························42
(2) 조세특례제한법에 규정한 분리과세 이자소득 ···············42
(3) 금융실명거래법에 의한 분리과세 이자소득 ··················47
4. 이자소득의 수입시기 및 원천징수세율 ·································49
(1) 이자소득의 수입시기 ·····················································49
(2) 원천징수의무자 ······························································53
(3) 원천징수시기 ·································································54
(4) 원천징수세율 ·································································54
5. 이자소득금액의 산출 ····························································56

제3장·배당소득 ····································································57

1. 배당소득 과세대상 금융상품 ················································57
2. 배당소득세 비과세 금융상품 ················································68
3. 배당소득세가 면제 또는 감면되는 소득 ·······························74
4. 배당소득 분리과세 금융상품 및 원천징수세율 ····················79
5. 배당소득의 수입시기 및 원천징수, 원천징수세율 ················85
(1) 배당소득의 수입시기 ·····················································85
(2) 배당소득 원천징수의무자 ··············································87
(3) 배당소득에 대한 원천징수시기 ·····································88
(4) 배당소득에 대한 원천징수세율 ·····································90
(5) 배당소득금액의 산출 ·····················································91

제4장·배당소득에 대한 이중과세 조정 ·································93

1. 이중과세조정(Gross-Up)에 대한 개념 ·································93
2. 배당소득의 형태별 Gross-up 판정 ·····································94
3. 잉여금의 자본전입에 따른 의제배당 및 Gross-up 판정 ···· 97

제5장·금융소득 종합과세 ·····················································99

제1절 금융소득 종합과세 개요 ·················································99
1. 금융소득 종합과세에 따른 납세의무자 ························101
(1) 거주자 ····································································101
(2) 비거주자 ·································································101
2. 금융소득 종합과세에 대한 과세기간 ····························102
제2절 금융소득 종합과세 판단 실무 ······································103
1. 금융소득 종합과세 대상에서 제외하는 이자소득 및
배당소득 ·······································································103
(1) 비과세 금융소득 ·····················································103
(2) 분리과세 금융소득 ·················································104
2. 금융소득 종합과세 판정 사례 ······································106
(1) 개요 ········································································106
(2) 금융소득 종합과세 판정 사례 ································107
3. 금융소득 종합과세시의 세액계산 특례 ························111
(1) 금융소득이 연간 2,000만원을 초과하는 경우
소득세 산출세액 ·····················································113
(2) 금융소득이 연간 2,000만원 이하인 경우 소득세
산출세액 ·································································115
4. 금융소득 종합과세 계산 사례 ······································115

제6장·이자소득 지급명세서 및 배당소득 지급명세서 ··········119

1. 이자소득 및 배당소득 지급명세서 제출 ·····························119
(1) 이자소득 지급명세서, 배당소득 지급명세서
제출의무자 ····································································119
(2) 지급명세서 제출방법 ···················································120
2. 지급명세서 관련 가산세 ·····················································120
(1) 지급명세서 미제출 가산세 ··········································120
(2) 지급명세서 불분명 가산세 ··········································120
3. 원천징수영수증의 발급 ·······················································121
(1) 원천징수영수증의 의무발급 ········································121
(2) 원천징수영수증 교부특례 ············································121
(3) 원천징수영수증 발급 면제 ··········································122
4. 금융소득 본인통보제도 ·······················································122
(1) 개요 ·············································································122
(2) 통보 방법 ····································································122

제7장·예금자 보호법에 대한 이해 ······································123

1. 예금자 보호금융상품의 원금과 이자 ··································123
2. 금융회사별 예금자 보호 금융상품과 비보호 금융상품 ······124
(1) 예금자 보호 금융상품 ·················································124
(2) 예금자 비보호 금융상품 ·············································125