2023 포인트 세법
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2023-11-24 05:31
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2023 포인트 세법
도서명 : 2023 포인트 세법
저자/출판사 : 원용대,저자,글,, 좋은책
쪽수 : 536쪽
출판일 : 2023-01-20
ISBN : 9791163485360
정가 : 34000
제1편 부가가치세법
제1장 기본이론 3
제1절 부가가치세의 개념 및 목적 ···························3
제2절 부가가치세의 유형 ·······································3
Ⅰ. 개요 ································································3
Ⅱ. 국민총생산형(GNP형) ····································3
Ⅲ. 소득형(NNP형) ··············································4
Ⅳ. 소비형 ····························································4
제3절 부가가치세의 과세방법 ·································4
Ⅰ. 개요 ································································4
Ⅱ. 전 단계 거래금액 공제방식 ····························5
Ⅲ. 전 단계 세액 공제방식 ···································5
Ⅳ. 가산법 ·····························································5
제4절 국경세 조정 ·················································6
Ⅰ. 의의 ································································6
Ⅱ. 생산지국 과세 원칙과 소비지국 과세 원칙 ···· 6
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········6
제5절 부가가치세의 경제적 효과 ····························7
Ⅰ. 긍정적 효과 ····················································7
Ⅱ. 부정적 효과 ····················································7
제2장 총 칙 8
제1절 정 의 ····························································8
제2절 납세의무자 ···················································9
Ⅰ. 개요 ································································9
Ⅱ. 납세의무자의 의의 ·········································9
Ⅲ. 납세의무자의 범위 및 구분 ··························10
제3절 신고, 납세지 ···············································13
Ⅰ. 개요 ······························································13
Ⅱ. 납세지 ···························································13
Ⅲ. 사업장의 범위 ···············································13
Ⅳ. 주사업장 총괄납부 ········································16
Ⅴ. 사업자 단위 과세 ··········································18
Ⅵ. 과세관할 ·······················································19
제4절 사업자등록 ················································20
Ⅰ. 개요 ······························································20
Ⅱ. 등록 절차 ······················································20
Ⅲ. 사업자등록의 사후관리 ································22
Ⅳ. 미등록 또는 위장등록의 제재 ·······················23
제3장 과세거래 24
제1절 재화의 공급 ················································24
Ⅰ. 개요 ······························································24
Ⅱ. 재화의 공급의 의의 및 범위 ·························24
Ⅲ. 재화의 간주공급 ···········································25
Ⅳ. 재화의 공급으로 보지 않는 경우 ··················28
제2절 용역의 공급 ···············································30
Ⅰ. 용역공급의 개념 및 범위 ······························30
Ⅱ. 용역의 자가공급 ···········································31
Ⅲ. 용역의 공급으로 보지 않는 경우 ··················31
제3절 재화의 수입 ···············································32
Ⅰ. 취지 ······························································32
Ⅱ. 재화수입의 범위 ···········································32
제4절 부수재화 및 부수용역 ·································32
Ⅰ. 개요 ······························································32
Ⅱ. 부수재화 및 부수용역의 범위 ·······················33
제5절 공급시기 및 공급장소 ·································34
Ⅰ. 공급시기 ·······················································34
Ⅱ. 공급장소 ·······················································37
제4장 영세율 적용과 면세 38
제1절 개 요 ··························································38
Ⅰ. 영세율과 면세제도의 특성 비교 ···················38
Ⅱ. 환수효과와 누적효과 ····································39
제2절 영세율 ·······················································39
Ⅰ. 개요 ······························································39
Ⅱ. 영세율에 대한 상호주의 적용 ······················40
Ⅲ. 영세율 적용 대상거래 ··································40
제3절 면 세 ·························································44
Ⅰ. 총 칙 ·····························································44
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ·············45
Ⅲ. 재화의 수입에 대한 면세 ······························51
Ⅳ. 면세포기 ·······················································51
제5장 과세표준과 납부세액 53
제1절 과세표준 ····················································53
Ⅰ. 일반적 과세표준 계산 ···································53
Ⅱ. 특수한 경우의 과세표준 계산 ·······················57
제2절 납부세액 ····················································65
Ⅰ. 계산구조 ·······················································65
Ⅱ. 매입세액 공제 ···············································65
Ⅲ. 과세·면세 겸영 사업자의 공통매입세액 안분계산
특례 ·······························································71
Ⅳ. 대손세액공제 ················································77
제6장 세금계산서 및 납세절차 79
제1절 세금계산서 ·················································79
Ⅰ. 개요 ······························································79
Ⅱ. 그 밖의 과세자료 ··········································85
Ⅲ. 매입자 발행 세금계산서 ·······························87
제2절 신고와 납부 ···············································89
Ⅰ. 과세기간 ·······················································89
Ⅱ. 과세 관할 ······················································90
Ⅲ. 예정신고와 납부 ···········································90
Ⅳ. 확정신고와 납부 ···········································91
Ⅴ. 재화의 수입에 대한 신고·납부 ·····················91
Ⅵ. 세금계산서합계표의 제출 ·····························92
제3절 결정과 경정 ···············································93
Ⅰ. 의의 ······························································93
Ⅱ. 결정·경정의 사유 ·········································93
Ⅲ. 추계결정·경정의 방법 ··································93
Ⅳ. 결정·경정 기관 ·············································95
제4절 징수와 환급 ···············································95
Ⅰ. 징수 ······························································95
Ⅱ. 환급 ······························································96
제5절 대리납부 ····················································97
Ⅰ. 개요 ······························································97
Ⅱ. 대리납부 의무자 ···········································98
Ⅲ. 대리납부 절차 ··············································98
제6절 신탁 관련 납세의무 확장에 대한 납부 특례 등 100
Ⅰ. 개요 ····························································100
Ⅱ. 고지의 효력 ················································100
Ⅲ. 징수기준일 ··················································101
제7절 전자적 용역을 공급하는 국외사업자의 용역
공급과 사업자등록 등에 관한 특례 ·············101
Ⅰ. 도입취지 ······················································101
Ⅱ. 과세대상 ······················································101
Ⅲ. 간편사업자등록 ···········································102
Ⅳ. 신고·납부 ···················································103
제8절 재화의 수입에 대한 부가가치세 납부의 유예103
Ⅰ. 개요 ····························································103
Ⅱ. 요건 ····························································103
Ⅲ. 절차 ····························································104
제9절 가산세 ······················································106
Ⅰ. 개요 ····························································106
Ⅱ. 가산세의 중복적용 배제 ·····························107
제7장 간이과세 108
제1절 개 요 ························································108
Ⅰ. 의의 ····························································108
Ⅱ. 일반과세와 간이과세의 비교 ······················108
제2절 간이과세의 범위 및 적용시기와 과세유형 변경109
Ⅰ. 간이과세의 범위 ·········································109
Ⅱ. 적용 시기와 과세유형 변경 ·························110
Ⅲ. 과세유형의 전환통지 ···································112
Ⅳ. 간이과세의 포기 ··········································112
제3절 과세표준과 세액 ········································113
Ⅰ. 계산구조 ······················································113
Ⅱ. 과세표준과 세액 ··········································114
제4절 납세절차 ··················································120
Ⅰ. 신고와 납부 ················································120
Ⅱ. 예정부과와 납부 ·········································120
Ⅲ. 납부 의무의 면제 등 ····································121
제2편 법인세법
제1장 총 칙 125
제1절 법인세 납세의무 ········································125
Ⅰ. 개요 ····························································125
Ⅱ. 법인의 납세의무자 ······································125
Ⅲ. 법인세 과세대상 소득의 종류 ·····················126
Ⅳ. 신탁 소득에 대한 실질과세 ························126
제2절 법인의 사업연도 및 납세지 ························127
Ⅰ. 사업연도 ·····················································127
Ⅱ. 납세지 ·························································130
제2장 각 사업연도 소득 132
제1절 세무조정 ···················································132
Ⅰ. 개요 ····························································132
Ⅱ. 결산조정 ·····················································133
Ⅲ. 신고조정사항 ··············································133
제2절 소득처분 ···················································134
Ⅰ. 개요 ····························································134
Ⅱ. 소득처분의 주체 및 대상 ····························134
Ⅲ. 소득처분의 유형 ·········································134
Ⅳ. 소득처분에 대한 사후관리 ··························137
제3장 익금, 익금불산입 139
제1절 익금의 개념 및 범위 ··································139
Ⅰ. 익금의 의의 ················································139
Ⅱ. 수익의 범위 ················································139
Ⅲ. 주요 익금항목 ·············································140
제2절 익금불산입 ···············································143
Ⅰ. 개요 ····························································143
Ⅱ. 평가이익 등의 익금불산입 ··························144
Ⅲ. 외국 자회사 수입 배당금액의 익금불산입 ··145
Ⅳ. 일반법인의 수입 배당금액의 익금불산입 ··· 146
제3절 의제배당 ··················································148
Ⅰ. 개요 ····························································148
Ⅱ. 의제배당의 유형 ·········································148
제4장 손금, 손금불산입 152
제1절 개 요 ························································152
제2절 손 금 ························································152
Ⅰ. 개요 ····························································152
Ⅱ. 손금의 범위 ················································153
제3절 손금불산입 ···············································154
Ⅰ. 개요 ····························································154
Ⅱ. 손금불산입의 범위 및 세금과 공과금 ·········154
제4절 기부금 손금불산입 ····································156
Ⅰ. 개요 ····························································156
Ⅱ. 기부금의 개념 ·············································156
Ⅲ. 기부금의 요건 ·············································157
Ⅳ. 기부금과 유사 비용과의 구분 ·····················157
Ⅴ. 기부금의 종류 및 손금산입 한도액 ············158
Ⅵ. 기부금의 평가 및 귀속시기 ························160
제5절 접대비 손금불산입 ····································161
Ⅰ. 접대비 및 간주 접대비의 의의 ····················161
Ⅱ. 접대비의 평가 및 귀속시기 ························162
Ⅲ. 접대비의 손금불산입 ··································162
Ⅳ. 자산 계상한 접대비의 손금불산입 ··············164
제6절 과다경비 등의 손금불산입 ·························165
Ⅰ. 인건비 ·························································165
Ⅱ. 복리후생비의 손금불산입 ···························168
Ⅲ. 여비 등의 손금불산입 ·································168
Ⅳ. 공동경비의 손금불산입 ·······························168
Ⅴ. 업무와 관련 없는 자산(비용)의 손금불산입 169
제7절 업무용 승용차 관련비용의 손금불산입 ······· 170
Ⅰ. 업무용 승용차 관련 비용의 손금불산입 등 특례
····································································170
제8절 지급이자 손금불산입 ·································173
Ⅰ. 개요 ····························································173
Ⅱ. 차입금 및 차입금 이자의 범위(법집 28-0-2)
····································································173
Ⅲ. 지급이자 손금불산입 내용 ··························173
제5장 감가상각비의 손금산입 179
제1절 개 요 ·························································179
Ⅰ. 감가상각의 의의 ·········································179
Ⅱ. 세무상 감가상각의 특징 ·····························179
제2절 감가상각 대상 자산 ···································180
제3절 감가상각 계산요소 ····································182
Ⅰ. 감가상각 기초가액 ······································182
Ⅱ. 내용연수 ·····················································183
Ⅲ. 감가상각방법과 상각범위액 계산 ···············187
Ⅳ. 감가상각비 시부인 계산 ······························191
제6장 준비금 및 충당금의 손금산입 200
제1절 준비금 및 충당금의 의의 ···························200
제2절 준비금의 손금산입 ···································200
제3절 대손충당금의 손금산입 ·····························203
Ⅰ. 대손금 ························································203
Ⅱ. 대손충당금 ·················································204
제4절 퇴직급여충당금의 손금산입 ······················207
Ⅰ. 개요 ····························································207
Ⅱ. 퇴직급여충당금의 손금산입 및 세무조정 ···207
Ⅲ. 퇴직연금 충당금의 손금산입 및 세무조정 ··210
제5절 구상채권상각충당금의 손금산입 ················ 212
제6절 일시상각충당금 및 압축기장 충당금의 손금산입
································································212
Ⅰ. 개요 ····························································212
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입
비교 ·····························································213
제7장 손익의 귀속시기 등 215
Ⅰ. 개요 ····························································215
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ··············215
Ⅲ. 거래유형별 손익 귀속시기 ··························215
Ⅳ. 한국채택국제회계기준 적용 보험회사에 대한
소득금액 계산의 특례 ·································220
Ⅴ. 기업회계기준과 관행의 적용 ······················221
제8장 자산·부채의 평가 222
제1절 자산의 취득가액 ········································222
Ⅰ. 취득가액 산정의 일반원칙 ·························222
Ⅱ. 취득가액 산정의 특수원칙 ·························223
Ⅲ. 보유자산에 대한 취득가액의 변동 ·············223
제2절 자산·부채의 평가 ·····································225
Ⅰ. 재고자산의 평가 ·········································225
Ⅱ. 유가증권 등의 평가 ····································227
Ⅲ. 외화자산·부채의 평가 및 과세표준 계산 특례
···································································229
제9장 합병 및 분할 등에 관한 특례 231
제1절 합 병 ························································231
Ⅰ. 개요 ····························································231
Ⅱ. 합병에 대한 법인세 과세체계 ····················232
Ⅲ. 비적격 합병 ················································233
Ⅳ. 적격 합병 ···················································234
Ⅴ. 합병 시 피합병법인의 주주에 대한 과세(의제배당)
···································································240
Ⅵ. 합병차익 자본전입 시 의제배당 ·················241
제2절 분 할 ························································242
Ⅰ. 개요 ····························································242
Ⅱ. 분할에 대한 법인세 과세체계 ····················243
Ⅲ. 분할 당사자별 과세문제 ·····························244
제3절 물적분할, 현물출자, 교환에 대한 과세특례 247
Ⅰ. 물적분할시 분할법인에 대한 과세특례 ······247
Ⅱ. 현물출자 시 과세특례 ································249
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입
····································································251
Ⅳ. 이월결손금 공제 제한 ································252
제10장 부당행위계산의 부인 253
제1절 부당행위계산의 부인 개념 ·························253
Ⅰ. 개요 ····························································253
Ⅱ. 부당행위계산 부인의 효력 ·························253
Ⅲ. 부당행위계산 부인의 적용요건 ··················254
Ⅳ. 판정 시기 ···················································254
제2절 시가의 개념과 산정방법 ····························255
Ⅰ. 시가의 의의 ················································255
Ⅱ. 시가의 적용 ················································255
제3절 부당행위 계산부인의 유형 ·························257
Ⅰ. 개 요 ·························································257
Ⅱ. 고가매입·저가양도 ·····································258
Ⅲ. 가지급금 인정이자의 계산 ·························260
Ⅳ. 불공정 자본거래 ·········································263
제11장 영리내국법인의 과세표준과 세액계산
271
제1절 과세표준 ···················································271
Ⅰ. 개요 ····························································271
Ⅱ. 소득공제(유동화전문회사 등에 대한 소득공제)
···································································272
Ⅲ. 비과세 ························································272
Ⅳ. 이월결손금 ·················································272
제2절 세 율 ························································276
Ⅰ. 원칙 ····························································276
Ⅱ. 사업연도가 1년 미만인 법인의 경우 ··········276
제3절 세액공제 ··················································277
Ⅰ. 외국납부세액공제 ·······································277
Ⅱ. 재해손실에 대한 세액공제 ·························279
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제
···································································280
Ⅳ. 최저한세 ·····················································281
Ⅴ. 감면 및 세액공제액의 계산 ························283
제12장 신고, 납부 284
제1절 중간예납, 원천징수, 수시부과 ··················· 284
Ⅰ. 중간예납 ·····················································284
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 · 286
Ⅲ. 수시부과 ·····················································290
제2절 과세표준 신고와 자진납부 ························ 292
Ⅰ. 과세표준의 신고 ·········································292
Ⅱ. 자진 납부 ····················································295
Ⅲ. 성실신고 확인서 제출 ································295
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세
·······························································296
Ⅰ. 결정 및 경정 ···············································296
Ⅱ. 징수와 환급 ················································299
Ⅲ. 가산세 ························································300
제13장 법인과세 신탁재산의 각 사업연도의
소득에 대한 법인세 과세특례 301
제1절 통 칙 ························································301
Ⅰ. 개요 ····························································301
Ⅱ. 신탁 소득의 과세 ········································301
Ⅲ. 법인과세 신탁재산의 설립 및 해산 등 ·······302
제2절 과세표준과 그 계산 ··································303
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··········303
Ⅱ. 신탁의 합병 및 분할 ···································304
Ⅲ. 수탁자 변경시 법인과세 신탁재산의 소득금액
계산 ····························································304
제3절 신고·납부 및 징수 ····································305
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ············305
Ⅱ. 법인과세 신탁재산의 원천징수 ··················305
제14장 연결납세제도 306
Ⅰ. 의의 및 효과 ···············································306
Ⅱ. 용어정리 ·····················································306
Ⅲ. 적용대상 ·····················································306
Ⅳ. 완전지배 ·····················································307
Ⅴ. 연결 사업연도 및 납세지 ···························308
Ⅵ. 연결납세 방식의 적용신청 및 승인 ············309
Ⅶ. 연결납세방식의 취소 및 포기 ····················309
Ⅷ. 연결자법인의 추가 및 배제 ·························311
Ⅸ. 각 연결 사업연도 소득금액의 계산 ············312
Ⅹ. 각 연결 사업연도 과세표준 등의 계산 ········317
Ⅺ. 연결법인의 산출세액의 계산 ······················319
Ⅻ. 신고 및 납부 ···············································320
제15장 영리내국법인의 청산소득에 대한 법인세
323
Ⅰ. 개요 ····························································323
Ⅱ. 납세의무자 ·················································323
Ⅲ. 청산소득의 과세표준 ··································323
Ⅳ. 청산기간 중에 발생하는 각 사업연도 소득의 처리
···································································324
Ⅴ. 신고 ····························································325
Ⅵ. 연대납세의무 ··············································325
제16장 토지 등 양도소득에 대한 과세특례
326
Ⅰ. 과세대상 ·····················································326
Ⅱ. 양도소득 및 산출세액의 계산 ····················327
Ⅲ. 양도소득의 귀속 사업연도 ·························328
제17장 비영리법인의 법인세 납세의무 329
Ⅰ. 개요 ····························································329
Ⅱ. 구분경리 ·····················································330
Ⅲ. 비영리 내국법인의 과세특례 ······················331
제3편 소득세법
제1장 총 칙 337
Ⅰ. 납세의무자 ·················································337
Ⅱ. 납세의무의 범위 ·········································340
Ⅲ. 과세소득의 범위 ·········································341
Ⅳ. 소득의 구분 ················································342
Ⅵ. 과세기간 및 납세지 ····································342
제2장 거주자의 종합소득에 대한 납세의무
344
제1절 과세표준의 계산 및 세액계산의 순서 ········· 344
Ⅰ. 과세표준의 계산 ·········································344
제2절 금융소득(이자소득 및 배당소득) ··············· 345
Ⅰ. 이자소득 ·····················································345
Ⅱ. 배당소득 ·····················································348
Ⅲ. 금융소득 과세 방법 ····································351
제3절 사업소득 ··················································354
Ⅰ. 개요 ····························································354
Ⅱ. 사업소득의 범위 ·········································354
Ⅲ. 비과세 사업소득 ·········································354
Ⅳ. 사업소득 금액의 계산 ································356
Ⅴ. 사업소득의 과세방법 ··································365
Ⅵ. 소득세법상 사업소득과 법인세법상 각 사업연도
소득의 비교 ················································367
제4절 근로소득 ··················································370
Ⅰ. 개요 ····························································370
Ⅱ. 근로소득의 종류 ·········································370
Ⅲ. 근로소득의 범위 ·········································371
Ⅳ. 근로소득금액의 계산 ··································381
Ⅴ. 근로소득에 대한 원천징수 시기 및 과세방법
····································································381
Ⅵ. 근로소득의 수입 시기 ································382
제5절 연금소득 ··················································384
Ⅰ. 개요 ····························································384
Ⅱ. 연금소득의 범위 ·········································384
Ⅲ. 연금소득 금액의 계산 ································388
Ⅳ. 연금소득의 귀속 시기 및 과세방식 ············389
제6절 기타소득 ··················································392
Ⅰ. 개요 ····························································392
Ⅱ. 기타소득의 범위 ·········································393
Ⅲ. 기타소득 금액의 계산 ································396
Ⅳ. 기타소득의 귀속 시기 및 과세방식 ············397
제3장 종합소득 금액 계산 및 종합소득금액
계산특례 401
제1절 종합소득금액의 계산 원칙 ·························401
제2절 부당행위계산의 부인 ·································401
Ⅰ. 개요 ····························································401
Ⅱ. 적용요건 ·····················································401
Ⅲ. 적용 대상거래 ············································402
Ⅳ. 시가의 계산 ················································402
Ⅴ. 부인의 효과 ················································403
제3절 공동사업에 대한 소득금액 계산의 특례 ····· 404
Ⅰ. 개요 ····························································404
Ⅱ. 소득금액 계산 특례 ····································404
Ⅲ. 공동사업 합산과세 ·····································405
Ⅳ. 공동사업장에 대한 특례 ·····························406
Ⅴ. 출자 공동사업자의 배당소득에 대한 과세 방법
···································································406
제4절 결손금 및 이월결손금의 공제 ··················· 408
Ⅰ. 개요 ····························································408
Ⅱ. 결손금과 이월결손금의 통산 ······················408
제5절 채권 등에 대한 소득금액의 계산 특례 ········ 412
Ⅰ. 개요 ····························································412
Ⅱ. 원천징수 특례 ·············································412
제6절 기타 소득금액 계산 특례 ···························414
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의
특례 ·····························································414
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ·········414
Ⅲ. 중도해지로 인한 이자소득 금액 계산의 특례
····································································414
제4장 종합소득 과세표준과 세액의 계산 415
제1절 종합소득공제 ············································415
Ⅰ. 개요 ····························································415
Ⅱ. 인적공제 제도 ·············································416
Ⅲ. 연금보험료 공제 ·········································419
Ⅳ. 주택담보 노후연금 이자비용 공제 ·············420
Ⅴ. 특별소득공제 ··············································420
제2절 조세특례제한법상 소득공제 ······················ 422
Ⅰ. 신용카드 등 사용금액에 대한 소득공제
(조특법 126의2) ·········································422
Ⅱ. 기타 조세특례제한법상 소득공제 ···············426
제3절 종합소득공제의 배제 및 공동사업에 대한
소득공제 특례 등 ······································427
Ⅰ. 종합소득공제의 배제 ··································427
Ⅱ. 소득세 소득공제 등의 종합한도(조특법 132의 2)
···································································427
제4절 세액의 계산 ·············································428
Ⅰ. 세율 ····························································428
Ⅱ. 세액계산 특례 ············································428
Ⅲ. 세액공제 ·····················································436
Ⅵ. 최저한세(조특법 132 ②) ···························447
제5장 신고, 납부 448
제1절 과세기간 중 신고, 납부, 결정, 징수 ··········· 448
Ⅰ. 중간예납 ·····················································448
Ⅱ. 부동산매매업자의 토지등 매매차익 예정신고와
납부 ····························································450
Ⅲ. 원천징수 ·····················································451
제2절 확정신고납부등 ········································454
Ⅰ. 종합소득 과세표준확정신고 ·······················454
Ⅱ. 납부 ····························································456
Ⅲ. 성실신고 확인서 제출 ································457
제3절 결정과 경정 ·············································458
Ⅰ. 개요 ····························································458
Ⅱ. 결정과 경정의 사유 ····································458
Ⅲ. 결정과 경정의 방법 ····································459
제4절 세액의 징수와 환급 ··································463
Ⅰ. 세액의 징수 ················································463
Ⅱ. 환급 및 충당 ···············································463
Ⅲ. 소액부징수 ·················································464
제5절 기타 신고 및 의무 등 ································465
Ⅰ. 의의 ····························································465
Ⅱ. 장부의 유형 ················································465
제6절 가산세 ·····················································467
제6장 퇴직소득세 471
Ⅰ. 개요 ····························································471
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 471
Ⅲ. 퇴직소득세의 계산 ·····································473
Ⅳ. 과세방법 및 수입 시기, 확정신고 ··············475
제7장 양도소득세 477
제1절 통 칙 ························································477
Ⅰ. 양도의 정의 ················································477
Ⅱ. 양도의 범위 ················································477
제2절 양도소득의 범위 ·······································479
Ⅰ. 부동산 및 그에 관한 권리 ··························479
Ⅱ. 주식 및 출자지분 ········································479
Ⅲ. 기타자산 ·····················································481
Ⅳ. 파생상품 등의 거래 또는 행위로 발생하는 소득
···································································482
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ········483
제3절 양도 또는 취득의 시기 ······························483
Ⅰ. 원칙 ····························································483
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) 483
제4절 양도소득 비과세등 ···································484
Ⅰ. 개요 ····························································484
Ⅱ. 파산선고에 의한 처분으로 발생하는 소득의
비과세(소법 89 ① 1) ·································485
Ⅲ. 비과세되는 농지의 교환 또는 분합(소법 89 ① 2)
···································································486
Ⅳ. 1세대 1주택 비과세 ····································486
Ⅴ. 직전 거주주택 보유주택 등의 양도소득금액
비과세 ·························································491
Ⅵ. 양도소득세 비과세 또는 감면의 배제 등 ····491
제5절 양도소득 금액의 계산 ·······························492
Ⅰ. 개요 ····························································492
Ⅱ. 양도가액 및 취득가액 등의 산정 ················492
Ⅲ. 장기보유 특별공제 ······································501
Ⅴ. 구분계산 및 결손금의 통산 ························503
Ⅵ. 양도차익 및 양도소득 산정의 특례 ············503
제6절 과세표준 및 세액의 계산(중과세 포함) ······ 507
Ⅰ. 과세표준의 계산 ·········································507
Ⅱ. 세액의 계산 ················································508
Ⅲ. 중과세 ·························································510
제7절 신고, 납부 ················································510
Ⅰ. 양도소득과세표준 예정신고 ·······················510
Ⅱ. 양도소득과세표준 확정신고 ························511
Ⅲ. 추가 신고납부 특례 ····································513
Ⅳ. 양도소득과세표준과 세액의 결정·경정 및 통지
····································································513
Ⅴ. 양도소득세의 징수 및 환급 ························514
Ⅵ. 주식 등에 대한 장부의 비치 ㆍ기록의무 및 기장
불성실가산세 ···············································514
Ⅶ. 감정가액 또는 환산취득가액 적용에 따른 가산세
····································································515
제8절 국외자산 양도에 따른 양도소득세 ··············515
Ⅰ. 국외자산 양도소득의 범위 ··························515
Ⅱ. 국외자산의 양도가액 및 필요경비등 ··········516
Ⅲ. 국외자산의 산출세액 ··································517
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례
································································518
Ⅰ. 거주자의 출국 시 납세의무 ························518
Ⅱ. 국외전출자 국내주식 등에 대한 과세표준의 계산
····································································518
Ⅲ. 국외전출자 국내주식 등에 대한 세율과 산출세액
····································································519
Ⅳ. 국외전출자 국내주식 등에 대한 신고·납부 및
가산세 등 ····················································520
도서명 : 2023 포인트 세법
저자/출판사 : 원용대,저자,글,, 좋은책
쪽수 : 536쪽
출판일 : 2023-01-20
ISBN : 9791163485360
정가 : 34000
제1편 부가가치세법
제1장 기본이론 3
제1절 부가가치세의 개념 및 목적 ···························3
제2절 부가가치세의 유형 ·······································3
Ⅰ. 개요 ································································3
Ⅱ. 국민총생산형(GNP형) ····································3
Ⅲ. 소득형(NNP형) ··············································4
Ⅳ. 소비형 ····························································4
제3절 부가가치세의 과세방법 ·································4
Ⅰ. 개요 ································································4
Ⅱ. 전 단계 거래금액 공제방식 ····························5
Ⅲ. 전 단계 세액 공제방식 ···································5
Ⅳ. 가산법 ·····························································5
제4절 국경세 조정 ·················································6
Ⅰ. 의의 ································································6
Ⅱ. 생산지국 과세 원칙과 소비지국 과세 원칙 ···· 6
Ⅲ. 현행 부가가치세법상 국경세 조정제도 ··········6
제5절 부가가치세의 경제적 효과 ····························7
Ⅰ. 긍정적 효과 ····················································7
Ⅱ. 부정적 효과 ····················································7
제2장 총 칙 8
제1절 정 의 ····························································8
제2절 납세의무자 ···················································9
Ⅰ. 개요 ································································9
Ⅱ. 납세의무자의 의의 ·········································9
Ⅲ. 납세의무자의 범위 및 구분 ··························10
제3절 신고, 납세지 ···············································13
Ⅰ. 개요 ······························································13
Ⅱ. 납세지 ···························································13
Ⅲ. 사업장의 범위 ···············································13
Ⅳ. 주사업장 총괄납부 ········································16
Ⅴ. 사업자 단위 과세 ··········································18
Ⅵ. 과세관할 ·······················································19
제4절 사업자등록 ················································20
Ⅰ. 개요 ······························································20
Ⅱ. 등록 절차 ······················································20
Ⅲ. 사업자등록의 사후관리 ································22
Ⅳ. 미등록 또는 위장등록의 제재 ·······················23
제3장 과세거래 24
제1절 재화의 공급 ················································24
Ⅰ. 개요 ······························································24
Ⅱ. 재화의 공급의 의의 및 범위 ·························24
Ⅲ. 재화의 간주공급 ···········································25
Ⅳ. 재화의 공급으로 보지 않는 경우 ··················28
제2절 용역의 공급 ···············································30
Ⅰ. 용역공급의 개념 및 범위 ······························30
Ⅱ. 용역의 자가공급 ···········································31
Ⅲ. 용역의 공급으로 보지 않는 경우 ··················31
제3절 재화의 수입 ···············································32
Ⅰ. 취지 ······························································32
Ⅱ. 재화수입의 범위 ···········································32
제4절 부수재화 및 부수용역 ·································32
Ⅰ. 개요 ······························································32
Ⅱ. 부수재화 및 부수용역의 범위 ·······················33
제5절 공급시기 및 공급장소 ·································34
Ⅰ. 공급시기 ·······················································34
Ⅱ. 공급장소 ·······················································37
제4장 영세율 적용과 면세 38
제1절 개 요 ··························································38
Ⅰ. 영세율과 면세제도의 특성 비교 ···················38
Ⅱ. 환수효과와 누적효과 ····································39
제2절 영세율 ·······················································39
Ⅰ. 개요 ······························································39
Ⅱ. 영세율에 대한 상호주의 적용 ······················40
Ⅲ. 영세율 적용 대상거래 ··································40
제3절 면 세 ·························································44
Ⅰ. 총 칙 ·····························································44
Ⅱ. 재화 또는 용역의 공급에 대한 면세 ·············45
Ⅲ. 재화의 수입에 대한 면세 ······························51
Ⅳ. 면세포기 ·······················································51
제5장 과세표준과 납부세액 53
제1절 과세표준 ····················································53
Ⅰ. 일반적 과세표준 계산 ···································53
Ⅱ. 특수한 경우의 과세표준 계산 ·······················57
제2절 납부세액 ····················································65
Ⅰ. 계산구조 ·······················································65
Ⅱ. 매입세액 공제 ···············································65
Ⅲ. 과세·면세 겸영 사업자의 공통매입세액 안분계산
특례 ·······························································71
Ⅳ. 대손세액공제 ················································77
제6장 세금계산서 및 납세절차 79
제1절 세금계산서 ·················································79
Ⅰ. 개요 ······························································79
Ⅱ. 그 밖의 과세자료 ··········································85
Ⅲ. 매입자 발행 세금계산서 ·······························87
제2절 신고와 납부 ···············································89
Ⅰ. 과세기간 ·······················································89
Ⅱ. 과세 관할 ······················································90
Ⅲ. 예정신고와 납부 ···········································90
Ⅳ. 확정신고와 납부 ···········································91
Ⅴ. 재화의 수입에 대한 신고·납부 ·····················91
Ⅵ. 세금계산서합계표의 제출 ·····························92
제3절 결정과 경정 ···············································93
Ⅰ. 의의 ······························································93
Ⅱ. 결정·경정의 사유 ·········································93
Ⅲ. 추계결정·경정의 방법 ··································93
Ⅳ. 결정·경정 기관 ·············································95
제4절 징수와 환급 ···············································95
Ⅰ. 징수 ······························································95
Ⅱ. 환급 ······························································96
제5절 대리납부 ····················································97
Ⅰ. 개요 ······························································97
Ⅱ. 대리납부 의무자 ···········································98
Ⅲ. 대리납부 절차 ··············································98
제6절 신탁 관련 납세의무 확장에 대한 납부 특례 등 100
Ⅰ. 개요 ····························································100
Ⅱ. 고지의 효력 ················································100
Ⅲ. 징수기준일 ··················································101
제7절 전자적 용역을 공급하는 국외사업자의 용역
공급과 사업자등록 등에 관한 특례 ·············101
Ⅰ. 도입취지 ······················································101
Ⅱ. 과세대상 ······················································101
Ⅲ. 간편사업자등록 ···········································102
Ⅳ. 신고·납부 ···················································103
제8절 재화의 수입에 대한 부가가치세 납부의 유예103
Ⅰ. 개요 ····························································103
Ⅱ. 요건 ····························································103
Ⅲ. 절차 ····························································104
제9절 가산세 ······················································106
Ⅰ. 개요 ····························································106
Ⅱ. 가산세의 중복적용 배제 ·····························107
제7장 간이과세 108
제1절 개 요 ························································108
Ⅰ. 의의 ····························································108
Ⅱ. 일반과세와 간이과세의 비교 ······················108
제2절 간이과세의 범위 및 적용시기와 과세유형 변경109
Ⅰ. 간이과세의 범위 ·········································109
Ⅱ. 적용 시기와 과세유형 변경 ·························110
Ⅲ. 과세유형의 전환통지 ···································112
Ⅳ. 간이과세의 포기 ··········································112
제3절 과세표준과 세액 ········································113
Ⅰ. 계산구조 ······················································113
Ⅱ. 과세표준과 세액 ··········································114
제4절 납세절차 ··················································120
Ⅰ. 신고와 납부 ················································120
Ⅱ. 예정부과와 납부 ·········································120
Ⅲ. 납부 의무의 면제 등 ····································121
제2편 법인세법
제1장 총 칙 125
제1절 법인세 납세의무 ········································125
Ⅰ. 개요 ····························································125
Ⅱ. 법인의 납세의무자 ······································125
Ⅲ. 법인세 과세대상 소득의 종류 ·····················126
Ⅳ. 신탁 소득에 대한 실질과세 ························126
제2절 법인의 사업연도 및 납세지 ························127
Ⅰ. 사업연도 ·····················································127
Ⅱ. 납세지 ·························································130
제2장 각 사업연도 소득 132
제1절 세무조정 ···················································132
Ⅰ. 개요 ····························································132
Ⅱ. 결산조정 ·····················································133
Ⅲ. 신고조정사항 ··············································133
제2절 소득처분 ···················································134
Ⅰ. 개요 ····························································134
Ⅱ. 소득처분의 주체 및 대상 ····························134
Ⅲ. 소득처분의 유형 ·········································134
Ⅳ. 소득처분에 대한 사후관리 ··························137
제3장 익금, 익금불산입 139
제1절 익금의 개념 및 범위 ··································139
Ⅰ. 익금의 의의 ················································139
Ⅱ. 수익의 범위 ················································139
Ⅲ. 주요 익금항목 ·············································140
제2절 익금불산입 ···············································143
Ⅰ. 개요 ····························································143
Ⅱ. 평가이익 등의 익금불산입 ··························144
Ⅲ. 외국 자회사 수입 배당금액의 익금불산입 ··145
Ⅳ. 일반법인의 수입 배당금액의 익금불산입 ··· 146
제3절 의제배당 ··················································148
Ⅰ. 개요 ····························································148
Ⅱ. 의제배당의 유형 ·········································148
제4장 손금, 손금불산입 152
제1절 개 요 ························································152
제2절 손 금 ························································152
Ⅰ. 개요 ····························································152
Ⅱ. 손금의 범위 ················································153
제3절 손금불산입 ···············································154
Ⅰ. 개요 ····························································154
Ⅱ. 손금불산입의 범위 및 세금과 공과금 ·········154
제4절 기부금 손금불산입 ····································156
Ⅰ. 개요 ····························································156
Ⅱ. 기부금의 개념 ·············································156
Ⅲ. 기부금의 요건 ·············································157
Ⅳ. 기부금과 유사 비용과의 구분 ·····················157
Ⅴ. 기부금의 종류 및 손금산입 한도액 ············158
Ⅵ. 기부금의 평가 및 귀속시기 ························160
제5절 접대비 손금불산입 ····································161
Ⅰ. 접대비 및 간주 접대비의 의의 ····················161
Ⅱ. 접대비의 평가 및 귀속시기 ························162
Ⅲ. 접대비의 손금불산입 ··································162
Ⅳ. 자산 계상한 접대비의 손금불산입 ··············164
제6절 과다경비 등의 손금불산입 ·························165
Ⅰ. 인건비 ·························································165
Ⅱ. 복리후생비의 손금불산입 ···························168
Ⅲ. 여비 등의 손금불산입 ·································168
Ⅳ. 공동경비의 손금불산입 ·······························168
Ⅴ. 업무와 관련 없는 자산(비용)의 손금불산입 169
제7절 업무용 승용차 관련비용의 손금불산입 ······· 170
Ⅰ. 업무용 승용차 관련 비용의 손금불산입 등 특례
····································································170
제8절 지급이자 손금불산입 ·································173
Ⅰ. 개요 ····························································173
Ⅱ. 차입금 및 차입금 이자의 범위(법집 28-0-2)
····································································173
Ⅲ. 지급이자 손금불산입 내용 ··························173
제5장 감가상각비의 손금산입 179
제1절 개 요 ·························································179
Ⅰ. 감가상각의 의의 ·········································179
Ⅱ. 세무상 감가상각의 특징 ·····························179
제2절 감가상각 대상 자산 ···································180
제3절 감가상각 계산요소 ····································182
Ⅰ. 감가상각 기초가액 ······································182
Ⅱ. 내용연수 ·····················································183
Ⅲ. 감가상각방법과 상각범위액 계산 ···············187
Ⅳ. 감가상각비 시부인 계산 ······························191
제6장 준비금 및 충당금의 손금산입 200
제1절 준비금 및 충당금의 의의 ···························200
제2절 준비금의 손금산입 ···································200
제3절 대손충당금의 손금산입 ·····························203
Ⅰ. 대손금 ························································203
Ⅱ. 대손충당금 ·················································204
제4절 퇴직급여충당금의 손금산입 ······················207
Ⅰ. 개요 ····························································207
Ⅱ. 퇴직급여충당금의 손금산입 및 세무조정 ···207
Ⅲ. 퇴직연금 충당금의 손금산입 및 세무조정 ··210
제5절 구상채권상각충당금의 손금산입 ················ 212
제6절 일시상각충당금 및 압축기장 충당금의 손금산입
································································212
Ⅰ. 개요 ····························································212
Ⅱ. 국고보조금, 공사부담금, 보험차익의 손금산입
비교 ·····························································213
제7장 손익의 귀속시기 등 215
Ⅰ. 개요 ····························································215
Ⅱ. 손익의 귀속 사업연도의 적용원칙 ··············215
Ⅲ. 거래유형별 손익 귀속시기 ··························215
Ⅳ. 한국채택국제회계기준 적용 보험회사에 대한
소득금액 계산의 특례 ·································220
Ⅴ. 기업회계기준과 관행의 적용 ······················221
제8장 자산·부채의 평가 222
제1절 자산의 취득가액 ········································222
Ⅰ. 취득가액 산정의 일반원칙 ·························222
Ⅱ. 취득가액 산정의 특수원칙 ·························223
Ⅲ. 보유자산에 대한 취득가액의 변동 ·············223
제2절 자산·부채의 평가 ·····································225
Ⅰ. 재고자산의 평가 ·········································225
Ⅱ. 유가증권 등의 평가 ····································227
Ⅲ. 외화자산·부채의 평가 및 과세표준 계산 특례
···································································229
제9장 합병 및 분할 등에 관한 특례 231
제1절 합 병 ························································231
Ⅰ. 개요 ····························································231
Ⅱ. 합병에 대한 법인세 과세체계 ····················232
Ⅲ. 비적격 합병 ················································233
Ⅳ. 적격 합병 ···················································234
Ⅴ. 합병 시 피합병법인의 주주에 대한 과세(의제배당)
···································································240
Ⅵ. 합병차익 자본전입 시 의제배당 ·················241
제2절 분 할 ························································242
Ⅰ. 개요 ····························································242
Ⅱ. 분할에 대한 법인세 과세체계 ····················243
Ⅲ. 분할 당사자별 과세문제 ·····························244
제3절 물적분할, 현물출자, 교환에 대한 과세특례 247
Ⅰ. 물적분할시 분할법인에 대한 과세특례 ······247
Ⅱ. 현물출자 시 과세특례 ································249
Ⅲ. 교환으로 인한 자산양도차익 상당액의 손금산입
····································································251
Ⅳ. 이월결손금 공제 제한 ································252
제10장 부당행위계산의 부인 253
제1절 부당행위계산의 부인 개념 ·························253
Ⅰ. 개요 ····························································253
Ⅱ. 부당행위계산 부인의 효력 ·························253
Ⅲ. 부당행위계산 부인의 적용요건 ··················254
Ⅳ. 판정 시기 ···················································254
제2절 시가의 개념과 산정방법 ····························255
Ⅰ. 시가의 의의 ················································255
Ⅱ. 시가의 적용 ················································255
제3절 부당행위 계산부인의 유형 ·························257
Ⅰ. 개 요 ·························································257
Ⅱ. 고가매입·저가양도 ·····································258
Ⅲ. 가지급금 인정이자의 계산 ·························260
Ⅳ. 불공정 자본거래 ·········································263
제11장 영리내국법인의 과세표준과 세액계산
271
제1절 과세표준 ···················································271
Ⅰ. 개요 ····························································271
Ⅱ. 소득공제(유동화전문회사 등에 대한 소득공제)
···································································272
Ⅲ. 비과세 ························································272
Ⅳ. 이월결손금 ·················································272
제2절 세 율 ························································276
Ⅰ. 원칙 ····························································276
Ⅱ. 사업연도가 1년 미만인 법인의 경우 ··········276
제3절 세액공제 ··················································277
Ⅰ. 외국납부세액공제 ·······································277
Ⅱ. 재해손실에 대한 세액공제 ·························279
Ⅲ. 사실과 다른 회계처리로 인한 경정에 따른 세액공제
···································································280
Ⅳ. 최저한세 ·····················································281
Ⅴ. 감면 및 세액공제액의 계산 ························283
제12장 신고, 납부 284
제1절 중간예납, 원천징수, 수시부과 ··················· 284
Ⅰ. 중간예납 ·····················································284
Ⅱ. 내국법인의 이자소득 등에 대한 원천징수 · 286
Ⅲ. 수시부과 ·····················································290
제2절 과세표준 신고와 자진납부 ························ 292
Ⅰ. 과세표준의 신고 ·········································292
Ⅱ. 자진 납부 ····················································295
Ⅲ. 성실신고 확인서 제출 ································295
제3절 과세표준의 결정 및 경정, 징수와 환급, 가산세
·······························································296
Ⅰ. 결정 및 경정 ···············································296
Ⅱ. 징수와 환급 ················································299
Ⅲ. 가산세 ························································300
제13장 법인과세 신탁재산의 각 사업연도의
소득에 대한 법인세 과세특례 301
제1절 통 칙 ························································301
Ⅰ. 개요 ····························································301
Ⅱ. 신탁 소득의 과세 ········································301
Ⅲ. 법인과세 신탁재산의 설립 및 해산 등 ·······302
제2절 과세표준과 그 계산 ··································303
Ⅰ. 법인과세 신탁재산에 대한 소득공제 ··········303
Ⅱ. 신탁의 합병 및 분할 ···································304
Ⅲ. 수탁자 변경시 법인과세 신탁재산의 소득금액
계산 ····························································304
제3절 신고·납부 및 징수 ····································305
Ⅰ. 법인과세 신탁재산의 신고 및 납부 ············305
Ⅱ. 법인과세 신탁재산의 원천징수 ··················305
제14장 연결납세제도 306
Ⅰ. 의의 및 효과 ···············································306
Ⅱ. 용어정리 ·····················································306
Ⅲ. 적용대상 ·····················································306
Ⅳ. 완전지배 ·····················································307
Ⅴ. 연결 사업연도 및 납세지 ···························308
Ⅵ. 연결납세 방식의 적용신청 및 승인 ············309
Ⅶ. 연결납세방식의 취소 및 포기 ····················309
Ⅷ. 연결자법인의 추가 및 배제 ·························311
Ⅸ. 각 연결 사업연도 소득금액의 계산 ············312
Ⅹ. 각 연결 사업연도 과세표준 등의 계산 ········317
Ⅺ. 연결법인의 산출세액의 계산 ······················319
Ⅻ. 신고 및 납부 ···············································320
제15장 영리내국법인의 청산소득에 대한 법인세
323
Ⅰ. 개요 ····························································323
Ⅱ. 납세의무자 ·················································323
Ⅲ. 청산소득의 과세표준 ··································323
Ⅳ. 청산기간 중에 발생하는 각 사업연도 소득의 처리
···································································324
Ⅴ. 신고 ····························································325
Ⅵ. 연대납세의무 ··············································325
제16장 토지 등 양도소득에 대한 과세특례
326
Ⅰ. 과세대상 ·····················································326
Ⅱ. 양도소득 및 산출세액의 계산 ····················327
Ⅲ. 양도소득의 귀속 사업연도 ·························328
제17장 비영리법인의 법인세 납세의무 329
Ⅰ. 개요 ····························································329
Ⅱ. 구분경리 ·····················································330
Ⅲ. 비영리 내국법인의 과세특례 ······················331
제3편 소득세법
제1장 총 칙 337
Ⅰ. 납세의무자 ·················································337
Ⅱ. 납세의무의 범위 ·········································340
Ⅲ. 과세소득의 범위 ·········································341
Ⅳ. 소득의 구분 ················································342
Ⅵ. 과세기간 및 납세지 ····································342
제2장 거주자의 종합소득에 대한 납세의무
344
제1절 과세표준의 계산 및 세액계산의 순서 ········· 344
Ⅰ. 과세표준의 계산 ·········································344
제2절 금융소득(이자소득 및 배당소득) ··············· 345
Ⅰ. 이자소득 ·····················································345
Ⅱ. 배당소득 ·····················································348
Ⅲ. 금융소득 과세 방법 ····································351
제3절 사업소득 ··················································354
Ⅰ. 개요 ····························································354
Ⅱ. 사업소득의 범위 ·········································354
Ⅲ. 비과세 사업소득 ·········································354
Ⅳ. 사업소득 금액의 계산 ································356
Ⅴ. 사업소득의 과세방법 ··································365
Ⅵ. 소득세법상 사업소득과 법인세법상 각 사업연도
소득의 비교 ················································367
제4절 근로소득 ··················································370
Ⅰ. 개요 ····························································370
Ⅱ. 근로소득의 종류 ·········································370
Ⅲ. 근로소득의 범위 ·········································371
Ⅳ. 근로소득금액의 계산 ··································381
Ⅴ. 근로소득에 대한 원천징수 시기 및 과세방법
····································································381
Ⅵ. 근로소득의 수입 시기 ································382
제5절 연금소득 ··················································384
Ⅰ. 개요 ····························································384
Ⅱ. 연금소득의 범위 ·········································384
Ⅲ. 연금소득 금액의 계산 ································388
Ⅳ. 연금소득의 귀속 시기 및 과세방식 ············389
제6절 기타소득 ··················································392
Ⅰ. 개요 ····························································392
Ⅱ. 기타소득의 범위 ·········································393
Ⅲ. 기타소득 금액의 계산 ································396
Ⅳ. 기타소득의 귀속 시기 및 과세방식 ············397
제3장 종합소득 금액 계산 및 종합소득금액
계산특례 401
제1절 종합소득금액의 계산 원칙 ·························401
제2절 부당행위계산의 부인 ·································401
Ⅰ. 개요 ····························································401
Ⅱ. 적용요건 ·····················································401
Ⅲ. 적용 대상거래 ············································402
Ⅳ. 시가의 계산 ················································402
Ⅴ. 부인의 효과 ················································403
제3절 공동사업에 대한 소득금액 계산의 특례 ····· 404
Ⅰ. 개요 ····························································404
Ⅱ. 소득금액 계산 특례 ····································404
Ⅲ. 공동사업 합산과세 ·····································405
Ⅳ. 공동사업장에 대한 특례 ·····························406
Ⅴ. 출자 공동사업자의 배당소득에 대한 과세 방법
···································································406
제4절 결손금 및 이월결손금의 공제 ··················· 408
Ⅰ. 개요 ····························································408
Ⅱ. 결손금과 이월결손금의 통산 ······················408
제5절 채권 등에 대한 소득금액의 계산 특례 ········ 412
Ⅰ. 개요 ····························································412
Ⅱ. 원천징수 특례 ·············································412
제6절 기타 소득금액 계산 특례 ···························414
Ⅰ. 비거주자 등과의 거래에 대한 소득금액 계산의
특례 ·····························································414
Ⅱ. 상속의 경우의 소득금액의 구분 계산 ·········414
Ⅲ. 중도해지로 인한 이자소득 금액 계산의 특례
····································································414
제4장 종합소득 과세표준과 세액의 계산 415
제1절 종합소득공제 ············································415
Ⅰ. 개요 ····························································415
Ⅱ. 인적공제 제도 ·············································416
Ⅲ. 연금보험료 공제 ·········································419
Ⅳ. 주택담보 노후연금 이자비용 공제 ·············420
Ⅴ. 특별소득공제 ··············································420
제2절 조세특례제한법상 소득공제 ······················ 422
Ⅰ. 신용카드 등 사용금액에 대한 소득공제
(조특법 126의2) ·········································422
Ⅱ. 기타 조세특례제한법상 소득공제 ···············426
제3절 종합소득공제의 배제 및 공동사업에 대한
소득공제 특례 등 ······································427
Ⅰ. 종합소득공제의 배제 ··································427
Ⅱ. 소득세 소득공제 등의 종합한도(조특법 132의 2)
···································································427
제4절 세액의 계산 ·············································428
Ⅰ. 세율 ····························································428
Ⅱ. 세액계산 특례 ············································428
Ⅲ. 세액공제 ·····················································436
Ⅵ. 최저한세(조특법 132 ②) ···························447
제5장 신고, 납부 448
제1절 과세기간 중 신고, 납부, 결정, 징수 ··········· 448
Ⅰ. 중간예납 ·····················································448
Ⅱ. 부동산매매업자의 토지등 매매차익 예정신고와
납부 ····························································450
Ⅲ. 원천징수 ·····················································451
제2절 확정신고납부등 ········································454
Ⅰ. 종합소득 과세표준확정신고 ·······················454
Ⅱ. 납부 ····························································456
Ⅲ. 성실신고 확인서 제출 ································457
제3절 결정과 경정 ·············································458
Ⅰ. 개요 ····························································458
Ⅱ. 결정과 경정의 사유 ····································458
Ⅲ. 결정과 경정의 방법 ····································459
제4절 세액의 징수와 환급 ··································463
Ⅰ. 세액의 징수 ················································463
Ⅱ. 환급 및 충당 ···············································463
Ⅲ. 소액부징수 ·················································464
제5절 기타 신고 및 의무 등 ································465
Ⅰ. 의의 ····························································465
Ⅱ. 장부의 유형 ················································465
제6절 가산세 ·····················································467
제6장 퇴직소득세 471
Ⅰ. 개요 ····························································471
Ⅱ. 퇴직소득의 범위 및 현실적인 퇴직의 범위 471
Ⅲ. 퇴직소득세의 계산 ·····································473
Ⅳ. 과세방법 및 수입 시기, 확정신고 ··············475
제7장 양도소득세 477
제1절 통 칙 ························································477
Ⅰ. 양도의 정의 ················································477
Ⅱ. 양도의 범위 ················································477
제2절 양도소득의 범위 ·······································479
Ⅰ. 부동산 및 그에 관한 권리 ··························479
Ⅱ. 주식 및 출자지분 ········································479
Ⅲ. 기타자산 ·····················································481
Ⅳ. 파생상품 등의 거래 또는 행위로 발생하는 소득
···································································482
Ⅴ. 신탁 수익권의 양도로 발생하는 소득 ········483
제3절 양도 또는 취득의 시기 ······························483
Ⅰ. 원칙 ····························································483
Ⅱ. 상황별 자산의 양도 및 취득시기(소령 162) 483
제4절 양도소득 비과세등 ···································484
Ⅰ. 개요 ····························································484
Ⅱ. 파산선고에 의한 처분으로 발생하는 소득의
비과세(소법 89 ① 1) ·································485
Ⅲ. 비과세되는 농지의 교환 또는 분합(소법 89 ① 2)
···································································486
Ⅳ. 1세대 1주택 비과세 ····································486
Ⅴ. 직전 거주주택 보유주택 등의 양도소득금액
비과세 ·························································491
Ⅵ. 양도소득세 비과세 또는 감면의 배제 등 ····491
제5절 양도소득 금액의 계산 ·······························492
Ⅰ. 개요 ····························································492
Ⅱ. 양도가액 및 취득가액 등의 산정 ················492
Ⅲ. 장기보유 특별공제 ······································501
Ⅴ. 구분계산 및 결손금의 통산 ························503
Ⅵ. 양도차익 및 양도소득 산정의 특례 ············503
제6절 과세표준 및 세액의 계산(중과세 포함) ······ 507
Ⅰ. 과세표준의 계산 ·········································507
Ⅱ. 세액의 계산 ················································508
Ⅲ. 중과세 ·························································510
제7절 신고, 납부 ················································510
Ⅰ. 양도소득과세표준 예정신고 ·······················510
Ⅱ. 양도소득과세표준 확정신고 ························511
Ⅲ. 추가 신고납부 특례 ····································513
Ⅳ. 양도소득과세표준과 세액의 결정·경정 및 통지
····································································513
Ⅴ. 양도소득세의 징수 및 환급 ························514
Ⅵ. 주식 등에 대한 장부의 비치 ㆍ기록의무 및 기장
불성실가산세 ···············································514
Ⅶ. 감정가액 또는 환산취득가액 적용에 따른 가산세
····································································515
제8절 국외자산 양도에 따른 양도소득세 ··············515
Ⅰ. 국외자산 양도소득의 범위 ··························515
Ⅱ. 국외자산의 양도가액 및 필요경비등 ··········516
Ⅲ. 국외자산의 산출세액 ··································517
제9절 거주자의 출국 시 국내 주식 등에 대한 과세특례
································································518
Ⅰ. 거주자의 출국 시 납세의무 ························518
Ⅱ. 국외전출자 국내주식 등에 대한 과세표준의 계산
····································································518
Ⅲ. 국외전출자 국내주식 등에 대한 세율과 산출세액
····································································519
Ⅳ. 국외전출자 국내주식 등에 대한 신고·납부 및
가산세 등 ····················································520
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