PART 1 법인세법
Chapter 01 법인세법 총론
1 법인세 납세의무자 및 과세대상 ······················· 1-2
2 사업연도 ···························································· 1-3
3 납세지 ································································ 1-5
4 세무조정 ···························································· 1-6
5 소득처분 ···························································· 1-7
OX문제 ································································ 1-10
Chapter 02 손익의 귀속시기와
자산?부채의 평가
1 손익의 귀속시기 ··············································· 2-2
2 자산의 취득가액 결정 ······································· 2-5
3 자산?부채의 평가 ·············································· 2-8
OX문제 ································································ 2-12
Chapter 03 익금
1 익금항목 ···························································· 3-2
2 익금불산입항목 ················································· 3-2
3 임대보증금 등에 대한 간주임대료 ··················· 3-3
4 의제배당 ···························································· 3-4
5 배당소득에 대한 이중과세조정 ························· 3-6
OX문제 ································································ 3-10
Chapter 04 손금 일반
1 일반적인 손금항목(예시규정) ···························· 4-2
2 손금불산입 항목(열거규정) ······························· 4-4
3 손금배분의 원칙과 입증책임 ···························· 4-6
4 세금과 공과금 및 벌과금 등 ···························· 4-7
5 인건비 ······························································· 4-8
6 기업업무추진비 ················································· 4-9
7 기부금 ····························································· 4-12
8 지급이자 ·························································· 4-14
OX문제 ································································ 4-16
Chapter 05 감가상각
1 감가상각비 ························································ 5-2
2 업무용승용차 관련비용의 손금불산입 등 특례 ···· 5-7
OX문제 ································································ 5-10
Chapter 06 충당금과 준비금
제1절 대손금과 대손충당금 ······································· 6-2
1 대손금과 대손충당금의 보충법과
총액법 회계처리 이해 ······································· 6-2
2 대손금?대손충당금 ············································ 6-3
제2절 퇴직급여충당금과 퇴직연금충당금 ·················· 6-5
1 퇴직급여충당금 ················································· 6-5
2 퇴직연금충당금 ················································· 6-9
보론 / 퇴직급여충당금의 T계정 분석법 ··············· 6-10
보론 / 퇴직연금충당금의 T계정 분석법 ··············· 6-16
제3절 일시상각충당금(압축기장충당금) ··················· 6-18
제4절 준비금 ··························································· 6-18
1 고유목적사업준비금 ········································ 6-18
2 책임준비금 ······················································ 6-19
3 비상위험준비금 ··············································· 6-19
4 해약환급준비금 ··············································· 6-20
OX문제 ································································ 6-22
Chapter 07 부당행위계산의 부인
1 부당행위계산 부인 일반 ··································· 7-2
2 가지급금인정이자 ·············································· 7-5
3 불공정자본거래 ················································· 7-6
OX 문제 ·································································· 7-8
Chapter 08 과세표준과 세액의 납부
1 과세표준과 산출세액 ········································ 8-2
2 토지 등 양도소득에 대한 법인세 ····················· 8-4
3 미환류소득에 대한 법인세 ································ 8-6
4 세액감면과 세액공제 ········································ 8-9
5 최저한세 ·························································· 8-13
OX문제 ································································ 8-16
Chapter 09 법인세 납세절차
1 기납부세액 ························································ 9-2
2 가산세 ······························································· 9-4
3 법인세의 신고?납부?결정 및 경정 ··················· 9-6
4 법인의 성실신고확인제도 ································· 9-8
5 기타의 법인세 ··················································· 9-9
6 법인과세 신탁재산의 각 사업연도의
소득에 대한 법인세 과세특례 ························ 9-13
7 연결납세제도 ··················································· 9-14
OX문제 ································································ 9-18
Chapter 10 합병 및 분할
1 합병 ································································· 10-2
2 분할 ································································· 10-6
OX문제 ································································ 10-8
PART 2 소득세법
Chapter 01 소득세법 총론 1-2
OX 문제 ·································································· 1-8
Chapter 02 이자소득과 배당소득
1 이자소득의 범위 ··············································· 2-2
2 이자소득의 수입시기 ········································ 2-3
3 배당소득의 범위 ··············································· 2-4
4 집합투자기구로부터의 이익과 의제배당 주의사항 2-5
5 배당소득의 수입시기 ········································ 2-7
6 금융소득종합과세 ·············································· 2-7
OX문제 ································································ 2-16
Chapter 03 사업소득
1 원칙적인 범위 ··················································· 3-2
2 부동산임대업 관련 총수입금액 ························· 3-3
3 법인세법상 익금항목과의 비교 ························· 3-5
4 법인세법상 손금항목과의 비교 ························· 3-6
5 사업소득에 관한 기타의 과세문제 ················· 3-11
6 기준경비율 제도 ············································· 3-13
OX문제 ································································ 3-14
Chapter 04 근로?연금?기타소득
1 근로소득 ···························································· 4-2
2 연금소득 ···························································· 4-8
보론 / 연금계좌에서 인출시 과세체계 이해 ········ 4-10
3 기타소득 ·························································· 4-13
OX문제 ································································ 4-22
Chapter 05 소득금액계산의 특례
1 부당행위계산의 부인 ········································ 5-2
2 공동사업 등의 소득금액계산의 특례 ················ 5-2
3 결손금 및 이월결손금 ······································· 5-3
4 기타의 소득금액계산특례 ································· 5-4
4 동업기업과세특례(파트너십과세제도 Partnership Taxation)
·········································································· 5-4
OX 문제 ·································································· 5-8
Chapter 06 종합소득 과세표준의 계산
1 인적공제 ···························································· 6-2
2 특별소득공제 ····················································· 6-4
3 기타의 공제 ······················································ 6-4
4 신용카드 등 사용금액에 대한 소득공제 ·········· 6-5
5 종합소득공제 관련 기타사항 ···························· 6-7
OX문제 ·································································· 6-8
Chapter 07 종합?퇴직소득세의 계산
1 산출세액의 계산 ··············································· 7-2
2 소득세법상 세액공제 ········································ 7-4
3 항목별세액공제 주요내용 ································· 7-6
4 조세특례제한법상 세액공제 ···························· 7-10
5 퇴직소득세 기본규정 ······································ 7-12
6 소득세법상 임원퇴직금 ··································· 7-14
7 퇴직소득세의 계산구조 ··································· 7-14
8 퇴직소득에 대한 세액정산 ····························· 7-15
OX문제 ································································ 7-18
Chapter 08 종합?퇴직소득세의 납세절차
1 가산세 ······························································· 8-2
2 기납부세액 ························································ 8-4
3 과세표준확정신고와 납부 ································· 8-8
4 결정 및 경정 ····················································· 8-9
5 성실신고확인서 제출제도 ······························· 8-10
OX문제 ································································ 8-12
Chapter 09 양도소득세의 계산과 납세절차
1 양도소득의 개념과 양도의 범위 ······················· 9-2
2 양도소득세 과세대상자산 ································· 9-2
3 비과세 양도소득 ··············································· 9-4
4 취득?양도시기 ··················································· 9-9
5 양도가액과 취득가액의 산정 ·························· 9-10
6 필요경비 ·························································· 9-13
7 장기보유특별공제 ············································ 9-14
8 양도차손의 공제 ············································· 9-16
9 양도소득기본공제 ············································ 9-16
10 양도소득금액계산의 특례 ······························· 9-16
11 양도소득 산출세액의 계산과 납세절차 ·········· 9-19
OX문제 ································································ 9-24
Chapter 10 소득세법의 기타사항
1 비거주자에 대한 소득세 ································· 10-2
2 국외자산에 대한 양도소득세 ·························· 10-3
3 거주자의 출국시 국내 주식 등에 대한 과세특례 10-4
OX문제 ································································ 10-8
PART 3 부가가치세법
Chapter 01 부가가치세법 총론
1 현행 우리나라 부가가치세제의 특징 ················ 1-2
2 부가가치세의 기본사항 ····································· 1-2
3 ?신탁법?에 따른 신탁재산관련 부가가치세
납세의무 ···························································· 1-6
OX문제 ·································································· 1-8
Chapter 02 과세거래와 영세율 및 면세
1 부가가치세의 과세대상 ····································· 2-2
2 공급시기 ···························································· 2-6
3 공급장소 ···························································· 2-9
4 영세율제도 ························································ 2-9
5 면 세 ······························································· 2-12
OX문제 ································································ 2-16
Chapter 03 과세표준과 매출세액의 계산
1 일반적인 경우의 과세표준 ································ 3-2
2 재화의 공급의제에 대한 공급가액 ··················· 3-4
3 부동산관련 과세표준계산의 특례 ····················· 3-4
4 대손세액 공제 ··················································· 3-6
5 세금계산서 ························································ 3-6
OX문제 ································································ 3-14
Chapter 04 매입세액의 계산
1 일반적인 경우의 매입세액공제액 ····················· 4-2
2 의제매입세액 ····················································· 4-4
3 공통매입세액 ····················································· 4-8
4 공통사용재화 공급시의 과세표준 ····················· 4-8
5 납부?환급세액의 재계산 ··································· 4-9
6 과세전환 매입세액 ············································ 4-9
OX문제 ································································ 4-10
Chapter 05 부가가치세의 납세절차
1 경감?공제세액 ··················································· 5-2
2 부가가치세법상 가산세 ····································· 5-3
3 대리납부제도 ····················································· 5-6
4 전자적 용역을 공급하는 국외사업자의
용역 공급과 사업자등록 등에 관한 특례 ········ 5-9
5 신탁 관련 제2차 납세의무 등에 대한 납부 특례 5-10
6 예정신고와 납부 ············································· 5-11
7 확정신고와 납부 ············································· 5-12
8 환 급 ······························································· 5-12
9 결정·경정, 수시부과의 결정 및 징수 ············· 5-13
10 재화의 수입에 대한 납부유예 ························ 5-15
11 판매대행 사업자의 자료 제출 등 ··················· 5-16
OX문제 ································································ 5-18
Chapter 06 간이과세제도
1 간이과세자의 범위 ············································ 6-2
2 간이과세포기 ····················································· 6-3
3 간이과세자의 과세표준과 세액계산 ·················· 6-3
4 신고와 납부,결정·경정과 징수 ·························· 6-7
5 과세유형의 변경 ··············································· 6-8
6 과세유형변경시 세액계산의 특례 ····················· 6-9
OX문제 ································································ 6-12