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2026 입법취지로 배우는 소득세법
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서울특별시 영등포구 은행로 11(여의도동, 일신빌딩) 변경
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PART 01 총설
제1절 소득세의 개요 ··························································· 2

제2절 납세의무자 ··························································· 10

제3절 납세지 ································································ 15

제4절 소득세 계산구조 ····················································· 19

PART 02 종합소득세
제1절 금융소득(이자소득과 배당소득) ·································· 32

제2절 사업소득 ······························································ 72

제3절 근로소득 ····························································· 115

제4절 연금소득 ····························································· 143

제5절 기타소득 ····························································· 158

제6절 소득금액계산의 특례 ··············································· 181

제7절 종합소득 과세표준 ·················································· 201

제8절 종합소득 산출세액 ·················································· 222

제9절 종합소득 차감납부세액 ············································· 239

PART 03 신고납부와 결정·경정·징수·환급
제1절 중간예납·예정신고 ·················································· 286

제2절 과세표준 확정신고와 납부 ········································· 290

제3절 결정·경정 및 징수·환급 ············································ 294

제4절 수시부과 ····························································· 300

제5절 사업장 현황신고와 확인 ············································ 301

PART 04 퇴직소득세 ······················································ 316
PART 05 양도소득세
제1절 총설 ·································································· 328

제2절 양도소득세의 계산 ·················································· 348

제3절 국외자산양도에 대한 양도소득세 ································ 365

PART 06 외국법인과 비거주자의 납세의무
제1절 개요 ·································································· 390

제2절 과세방법 ····························································· 393

저자 소개 3

서울대학교 경영학과 졸업했다. 서울대학교 대학원 경영학 석사, 서울대학교 대학원 경영학 박사 학위를 취득하고 한라대 교수, 한국회계기준원 초빙연구위원, 금융감독원 회계제도실 자문교수, 한국회계기준원 회계기준자문위원회 위원, 공인회계사, 세무사시험 출제위원, 행정고등고시 시험출제 및 선정위원, 한국세법학회 편집이사, 한국세무학회 '세무와 회계저널' 편집위원장, 한국세무학회 '세무학연구' 편집위원장, 한국회계학회 회계사례분과위원장(2009~2010), 동국대학교 경영대학 회계학과 교수, 중국지방국세청 국세심사위원회 위원을 역임했다. 저서로는 '기업의 조세전략과 세무회계연구(영화조세
서울대학교 경영학과 졸업했다. 서울대학교 대학원 경영학 석사, 서울대학교 대학원 경영학 박사 학위를 취득하고 한라대 교수, 한국회계기준원 초빙연구위원, 금융감독원 회계제도실 자문교수, 한국회계기준원 회계기준자문위원회 위원, 공인회계사, 세무사시험 출제위원, 행정고등고시 시험출제 및 선정위원, 한국세법학회 편집이사, 한국세무학회 '세무와 회계저널' 편집위원장, 한국세무학회 '세무학연구' 편집위원장, 한국회계학회 회계사례분과위원장(2009~2010), 동국대학교 경영대학 회계학과 교수, 중국지방국세청 국세심사위원회 위원을 역임했다. 저서로는 '기업의 조세전략과 세무회계연구(영화조세통람)', '분개법 원리로 배우는 세법개론(도서출판 어울림)', 'IFRS 회계원리(박영사)'가 있다.

김갑순의 다른 상품

동국대학교를 졸업하고 영화회계법인과 삼화회계법인에 근무하였으며, 현재는 미래회계사무소를 개업한 현업 회계사이다. 아이파경영아카데미와 생산성본부에서 회계 및 세무를 강의하고 있다. 저서로는 『분개법 원리로 배우는 세법개론』 『객관식세법』 『세무회계뱅크』등 다수의 베스트셀러를 저술했다.

양성희의 다른 상품

『2025 분개법 원리로 배우는 법인세법』 저자이다.

양재영의 다른 상품

품목정보

발행일
2026년 03월 10일
쪽수, 무게, 크기
394쪽 | 188*256*30mm
ISBN13
9791194800187

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