상품상세정보
★★★ 예약상품 주문시 함께 주문하신 모든 도서는 예약상품이 출시된 후 함께 발송됩니다. ★★★ 분철상품 은 결제완료후 제작에 들어가는 주문제작상품입니다. 1) 일반도서보다 1~2일 발송이 지연될 수 있습니다. 2) 주문접수 이후 교환, 취소, 환불이 불가능합니다. ★★★ 토요일 은 발송 업무만 운영하고 있으며 고객상담 및 문의응대업무는 운영하지않습니다. 따라서 금요일 오후 6시 이후 주문건은 결제완료 이후 취소 및 변경이 불가능합니다. |
책소개
- 첫째,논제형식으로 구성하였습니다.
- 최근의 출제 경향은 판례를 바탕으로 사실관계를 제시하고 수험생들에게 주어진 사례에 적용될 세법 규정과 이를 근거로 한 사례판단을 요구하는 문제가 주를 이루고 있습니다. 본 교재는 이러한 문제를 대비하기 위하여 기존의 조문 나열식 구성을 벗어나 논제 형식으로 구성하여 각 논제별로 관련 법령과 관련 판례를 수록함으로써 학습의 효율을 높일 수 있도록 하였습니다.
- 둘째,실전 답안 작성에 도움이 될 수 있도록 구성하였습니다.
- 세법학 시험은 백지에 자신의 세법지식과 세법적 사고력을 얼마나 잘 보여주느냐가 관건입니다. 이에 본 교재는 논제 형식으로 구성된 주제별로 목차를 소제목 중심으로 구성하고 관련 내용을 가급적 번호형식으로 제시하여 실전 답안에 바로 이용할 수 있도록 하였습니다.
- 셋째,세목별 특성을 반영하여 구성하였습니다.
- 세법학 1부와 2부에 출제되는 세목들을 구분하면 상황에 대한 이해를 필요로 하는 세목들과 암기할 내용이 절대적으로 많은 세목들로 구분할 수 있습니다. 이에 본 교재는 이해를 필요로 하는 세목들은 각 규정의 취지에 대한 설명과 풍부한 판례와 사례들로 구성하고, 암기량이 많은 세목들은 가급적이면 도표 형태로 정리하였습니다.
목차
- PART 5 부가가치세법
- 01 부가가치세의 과세유형과 과세방법 ······ 10
- 02 국경세조정 ············································ 18
- 03 부가가치세의 역진성 ···························· 20
- 04 환수효과와 누적효과 ···························· 23
- 05 VAT 납세의무자 ································· 28
- 06 신탁관련 수탁자의 물적납세의무 ········· 37
- 07 납세지 ················································· 39
- 08 사업자등록 ············································ 44
- 09 VAT 과세거래 ······································ 50
- 10 재화의 공급의제 ································· 61
- 11 부수재화 또는 용역 ·························· 74
- 12 공급시기 및 공급장소 ······················ 79
- 13 영세율 ··············································· 86
- 14 면세제도 ············································ 91
- 15 과세표준 ············································ 104
- 16 대손세액공제 ····································· 121
- 17 부동산임대업의 VAT 과세문제 ·········· 123
- 18 거래징수 ·············································· 126
- 19 세금계산서 ········································ 129
- 20 매입세액공제 ··································· 151
- 21 의제매입세액공제 ······························ 162
- 22 겸영사업자의 VAT 과세문제 ··········· 166
- 23 가산세 ················································· 175
- 24 대리납부제도 ······································· 179
- 25 부가가치세의 신고와 납부 ················· 190
- 26 재화의 수입에 대한 부가가치세 납부의
- 유예 ····················································· 192
- 27 부가가치세의 환급 ······························ 194
- 28 부가가치세의 결정과 경정 및 징수 ··· 196
- 29 간이과세제도 ····································· 198
- 30 간이 vs 일반 과세유형변경 ··············· 206
- PART 6 개별소비세법
- 01 개별소비세의 특징 ······························ 216
- 02 VAT vs 개별소비세 ··························· 218
- 03 과세대상별 세율구조 ························ 221
- 04 개별소비세의 비과세 ························ 228
- 05 납세의무자 ·········································· 229
- 06 과세표준 ·············································· 230
- 07 과세대상판정 및 과세시기 ················· 236
- 08 제조･반출의제 ··································· 242
- 09 미납세반출 ·········································· 247
- 10 개별소비세의 면세제도 ······················· 257
- 11 세액의 공제 및 환급 ························ 284
- 12 개별소비세의 신고 및 납부 ··············· 291
- 13 납세담보 ············································ 293
- 14 개별소비세의 신고납부특례 ················ 294
- 15 결정･경정 등 ······································ 298
- 16 협력의무 및 과세감독 ························ 299
- PART 7 지방세법
- 01 지방세 총론 ········································ 306
- 02 취득세의 기본사항 ······························ 319
- 03 취득세 납세의무자 ······························ 325
- 04 명의신탁에 대한 취득세의 과세문제 · 334
- 05 취득세 비과세 ································· 346
- 06 과세표준 ·············································· 349
- 07 취득세의 세율 ································· 361
- 08 취득시기 ············································ 378
- 09 취득세 납세절차 ······························· 389
- 10 과점주주의 간주취득세 ····················· 396
- 11 등록분 등록면허세 ······························ 408
- 12 재산세의 개요 ····································· 416
- 13 재산세 납세의무자 ···························· 419
- 14 재산세 비과세 ····································· 422
- 15 토지에 대한 재산세 과세대상 구분 ··· 424
- 16 재산세의 과세표준 및 세율 ··············· 431
- 17 재산세의 신고 및 납부절차 ··············· 438
- 18 지방세특례제한법 총칙 및 보칙 ········ 444
- 19 지방세특례제한법 주요 감면규정 ······· 450
- PART 8 조세특례제한법
- 01 총 칙 ··················································· 464
- 02 직접국세 ·············································· 468
- 03 기타의 조세특례 ································· 625
- 04 사업재편계획을 위한 조세특례 ·········· 648
- 05 보 칙 ··················································· 654
교환 및 반품안내
※ 분철 및 제본상품은 교환 및 환불이 불가능 합니다.
- 도서 상품의 특성상 밑줄, 필기등의 사용흔적이 있는경우 교환 및 환불이 불가능합니다.
- 밀봉 도서 또는 상품의 경우 밀봉을 훼손하였을 경우에는 교환 및 환불이 불가능 합니다.
환불안내
- 상품 청약철회 가능기간은 상품 수령일로 부터 7일 이내 입니다. (반품배송비 구매자 부담)
- 무료배송상품을 환불요청하는 경우 최초배송에 소요된 배송비를 제외하고 환불해드립니다.
AS안내
- 소비자분쟁해결 기준(공정거래위원회 고시)에 따라 피해를 보상받을 수 있습니다.
- 도서 상품의 일부 페이지가 누락된 경우 1~10페이지 내외의 누락은 해당페이지의 PDF본을 보내드립니다.
- 파본의 경우 수령일로부터 7일 이내에 교환신청시 교환해드립니다.
교환신청은 마이페이지상의 주문내역에서 교환 신청을 하시면 됩니다.
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