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중고도서 2026 세법 계산문제 300+
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양소영 저
스케치스 2025.09.20.
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책소개

목차

1편 부가가치세법

CHAPTER 01 부가가치세법 총론 ·············································································8
CHAPTER 02 과세표준과 매출세액의 계산 ···························································18
CHAPTER 03 매입세액의 계산 ··············································································46
CHAPTER 04 간이과세자 ·······················································································78

2편 법인세법

CHAPTER 01 법인세법 총설 ··················································································90
CHAPTER 02 손익의 귀속사업연도와 자산·부채의 평가 ·································100
CHAPTER 03 익금 ·································································································112
CHAPTER 04 손금 ································································································128
CHAPTER 05 유·무형자산의 감가상각 ······························································160
CHAPTER 06 충당금과 준비금 ·············································································182
CHAPTER 07 부당행위계산의 부인 ······································································214
CHAPTER 08 과세표준과 세액의 계산 ································································222
CHAPTER 09 법인세의 납세절차 ········································································238
CHAPTER 10 합병 및 분할 등에 대한 과세특례 ···············································242

3편 소득세법

CHAPTER 01 종합소득Ⅰ(이자소득, 배당소득) ···················································246
CHAPTER 02 종합소득Ⅱ(사업소득) ····································································266
CHAPTER 03 종합소득Ⅲ(근로소득, 연금소득, 기타소득) ·································284
CHAPTER 04 종합소득Ⅳ(소득금액 및 세액계산의 특례) ··································310
CHAPTER 05 종합소득세액의 계산 ·····································································314
CHAPTER 06 퇴직소득세의 계산 ········································································336
CHAPTER 07 양도소득세의 계산과 납세절차 ·····················································338

4편 부록

CHAPTER 00 주관식 문제 ···················································································350

저자 소개 1

저양소영

 
세무사/회계사. 43회 공인회계사시험, 45회 세무사시험 합격. 한국중부발전, 삼정회계법인 근무. 현 스마트경영아카데미 세법 강사, 우리경영아카데미 세법 강사.

품목정보

발행일
2025년 09월 20일
쪽수, 무게, 크기
420쪽 | 205*260*30mm
ISBN13
9791189985677

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