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1. 7⋅9급 공무원시험 출제분석표와 경찰청 간부시험 출제분석표를 수록하여, 수험생들이 출제경향을 파악한 후 중요도에 따른 학습이 가능하도록 하였습니다.
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PART 01 조세총론 CHAPTER 01 총 칙 ··················2 01 조세의 정의 ·········2 02 조세법률주의 ·······2 03 조세평등주의 ·······3 PART 02 국세기본법 CHAPTER 01 총 칙 ··················6 01 「국세기본법」과 다른 법률과의 관계 ·······6 02 「국세기본법」상 용어정의 ············6 03 기간계산과 기한의 특례 ··············8 04 기한연장과 담보제공사유 ·············8 05 서류송달방법 ·······9 06 송달장소와 송달의 효력 ············· 10 07 법인 아닌 단체 ·············· 11 CHAPTER 02 국세부과와 세법적용의 원칙 ············ 12 01 국세부과의 원칙과 세법적용의 원칙 ·················· 12 02 국세부과의 원칙 ············· 12 03 세법적용의 원칙 ············· 13 CHAPTER 03 납세의무 ·········· 16 01 납세의무 성립 ················ 16 02 납세의무 확정 ················ 17 03 수정신고와 경정의 효력 ············· 18 04 납세의무 소멸 ················ 19 05 국세부과 제척기간 ········· 19 06 국세부과 제척기간과 국세징수권의 소멸시효 ················ 21 CHAPTER 04 조세채권보전제도 ······· 23 01 조세채권 보전제도와 납세의무 승계 ·················· 23 02 연대납세의무 ·················· 24 03 제2차 납세의무 ·············· 25 04 양도담보권자의 물적 납세의무 ·············· 26 05 국세우선권의 제한과 법정기일 ·············· 28 06 사해행위 취소 ················ 31 CHAPTER 05 과 세 ················ 33 01 관할관청 ············· 33 02 수정신고와 기한후신고 ··············· 33 03 경정청구 ············· 34 04 가산세 ················ 35 CHAPTER 06 국세환급금과 국세환급가산금 ·········· 40 01 국세환급금 ········· 40 02 물납재산의 환급 ············· 43 CHAPTER 07 심사와 심판(국세불복) ··········· 44 01 국세불복절차 ·················· 44 02 국세불복:통칙 ·············· 44 03 국세불복청구 ·················· 45 04 심리 및 보정 ·················· 48 05 결 정 ·················· 49 CHAPTER 08 납세자의 권리 ············· 54 01 납세자 권리헌장 ············· 54 02 세무조사권 남용금지 ·················· 54 03 납세자의 성실성 추정 및 세무조사 ······· 55 04 세무조사기간 등 ············· 56 05 납세자권리(기타) ············ 58 06 과세전적부심사 ··············· 60 07 국세청장의 납세자 권리보호 ·················· 61 08 납세자의 협력의무 ········· 61 CHAPTER 09 보 칙 ················ 62 01 보 칙 ·················· 62 CHAPTER 10 벌 칙 ················ 65 01 벌 칙 ·················· 65 PART 03 국세징수법 CHAPTER 01 벌 칙 ················ 68 01 목 적 ·················· 68 02 용어정의 ············· 68 03 징수순위 ············· 69 04 다른 법률과의 관계 ······· 69 CHAPTER 02 신고납부 ·········· 70 01 신고납부 ············· 70 02 납부고지 ············· 70 03 독 촉 ·················· 71 04 납부의 방법 ······· 72 05 납부기한의 연장 ············· 73 CHAPTER 03 강제징수 ·········· 81 01 통 칙 ·················· 81 02 압 류 ·················· 83 03 압류재산의 매각 ············· 96 04 청 산 ················ 105 05 공매 등의 대행 ············ 107 06 압류⋅매각의 유예 ······· 109 CHAPTER 04 보 칙 ··············· 112 01 간접적 납부유인제도 ················ 112 PART 04 부가가치세법 CHAPTER 01 총 칙 ··············· 120 01 부가가치세의 특징 ······· 120 02 납세의무자와 과세기간 ············· 120 03 사업장 ·············· 124 04 주사업장 총괄납부와 사업자단위 과세제도 ·················· 125 05 사업자등록 ······· 126 CHAPTER 02 과세거래 ········ 129 01 재화의 공급 ·················· 129 02 용역의 공급 ·················· 133 03 재화의 수입 ·················· 134 04 재화⋅용역의 공급시기 ············ 135 CHAPTER 03 영세율과 면세 및 세금계산서 ········ 139 01 영세율 ·············· 139 02 영세율과 면세 ·············· 141 03 세금계산서 ······· 143 CHAPTER 04 과세표준과 매출세액 ············ 150 01 과세표준 ··········· 150 02 대손세액공제 ················ 156 CHAPTER 05 매입세액공제와 납부세액 ················ 158 01 매입세액 계산구조 ······· 158 02 의제매입세액 ················ 159 03 매입세액불공제 ············· 161 04 면세사업용 감가상각자산의 과세사업용 전환시 매입세액공제 ················ 164 05 과세표준 안분계산과 공통매입세액 안분계산의 비교 ·· 164 06 납부⋅환급세액 재계산 ············ 166 07 신용카드매출전표 발행 세액공제 ········· 167 08 가산세 ·············· 168 CHAPTER 06 신고납부 ········ 171 01 개인사업자의 신고납부 ············· 171 02 환 급 ················ 177 CHAPTER 07 간이과세자 ················· 179 01 간이과세자 특징 ··········· 179 02 간이과세자 적용범위[1+2+3모두 충족시] ·················· 179 03 예정부과납부와 확정신고납부 ··············· 184 04 과세유형 전환 ·············· 186 05 간이과세자와 일반과세자의 비교 ········· 188 CHAPTER 08 보 칙 ·············· 190 PART 05 법인세법 CHAPTER 01 총 칙 ··············· 194 01 법인세의 특징 ·············· 194 02 납세의무자 ······· 194 03 사업연도 ··········· 196 04 납세지 ·············· 198 CHAPTER 02 법인세의 계산구조 ················ 200 01 법인세의 계산구조 ······· 200 02 세무조정 ··········· 200 03 소득처분 ··········· 203 CHAPTER 03 익금과 익금불산입 ················ 209 01 익 금 ················ 209 02 간주임대료 ······· 213 03 익금불산입 ······· 214 04 채무의 출자전환시 채무면제익 ············· 214 05 의제배당 - 익금산입(유보) ······ 217 06 수입배당금 익금불산입 ············· 221 CHAPTER 04 손금과 손금불산입 ················ 224 01 손금과 손금불산입 ······· 224 02 특수관계인으로부터 양수한 자산에 대한 감가상각비 특례 - 강제조정사항 ················ 225 03 업무무관경비 ················ 226 04 자산의 평가차손 ··········· 227 05 공동경비 ··········· 228 06 세금과 공과금 ·············· 228 07 부가가치세 매입세액 ················ 230 08 인건비 ·············· 230 09 접대비 ·············· 233 10 기부금 ·············· 236 11 지급이자 손금불산입 ················ 239 12 건설자금이자 ················ 240 13 업무용 승용차 유지비용 ··········· 242 CHAPTER 05 손익의 귀속시기와 자산⋅부채의 평가 ················· 245 01 손익의 귀속시기 ··········· 245 02 취득가액 ··········· 249 03 재고자산과 유가증권의 평가 ················ 255 04 외화자산⋅부채의 평가 ············ 257 CHAPTER 06 감가상각 ········ 258 01 감가상각자산의 특징 ················ 258 02 감가상각 대상자산 ······· 259 03 감가상각범위액의 결정요소 ·················· 260 04 내용연수 ··········· 261 05 감가상각 ··········· 262 06 즉시상각의제 ················ 265 07 감가상각의 범위액 ⇨ 감가상각의 한도 ········ 266 08 감가상각의 특수문제 ················ 266 CHAPTER 07 충당금과 준비금 ······· 270 01 충당금과 준비금의 비교 ··········· 270 02 퇴직연금충당금 ············· 270 03 퇴직급여충당금 ············· 271 04 대손충당금과 대손금 ················ 271 05 일시상각충당금과 압축기장충당금 ······· 275 06 고유목적사업준비금 ·················· 276 CHAPTER 08 합병 및 분할 특례 ··············· 278 01 합병당사자 과세문제 ················ 278 02 합병시 피합병법인에 대한 과세 ··········· 278 03 피합병법인의 주주에 대한 과세 ··········· 279 04 합병법인에 대한 과세 ·············· 280 05 적격합병시 합병법인에 대한 사후관리 ············· 282 06 분할에 대한 특례 ········· 284 CHAPTER 09 소득금액계산 특례 ················ 287 01 부당행위계산부인 ········· 287 CHAPTER 10 결손금과 이월결손금, 비과세소득공제세액공제 ··· 292 01 과세표준 결손금의 이월공제와 소급공제 ········· 292 02 비과세와 소득공제 ······· 294 03 세액공제 ··········· 295 CHAPTER 11 신고납부 ·········· 300 01 신고와 납부 ·················· 300 02 중간예납 ··········· 302 03 원천징수 ··········· 303 04 결정⋅경정과 징수 ······· 305 05 가산세 ·············· 307 CHAPTER 12 기타법인세 ·················· 309 01 비영리법인의 각사업연도소득에 대한 법인세 ··············· 309 02 청산소득에 대한 법인세 ··········· 310 03 토지 등 양도소득에 대한 법인세 ········· 311 04 투자⋅상생협력 촉진을 위한 특례 법인세 (미환류소득에 대한 법인세) ·················· 312 05 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례 ··········· 314 CHAPTER 13 연결납세제도 ·············· 316 01 통 칙 ················ 316 02 과세표준 및 계산 ········· 318 03 과세표준 세액계산 ······· 319 04 과세표준 신고납부 ······· 320 PART 06 소득세법 CHAPTER 01 총 칙 ··············· 322 01 「소득세법」의 특징 ······· 322 02 납세의무자 ······· 323 03 과세기간과 납세지 ······· 325 04 소득별 규정 비교 ········· 327 CHAPTER 02 금융소득 ········ 328 01 이자소득 ··········· 328 02 배당소득 ··········· 331 CHAPTER 03 사업소득 ········ 340 01 사업소득의 의의와 범위 ··········· 340 02 사업소득 비과세 ··········· 342 03 사업소득 수입시기 ······· 343 04 부동산임대사업소득 ·················· 344 05 간주임대료 비교 ··········· 345 06 일반사업소득 ················ 345 07 법인세와 소득세의 비교 ··········· 348 08 사업소득 과세방법 ······· 351 CHAPTER 04 근로⋅연금⋅기타소득 ········· 353 01 근로소득 ··········· 353 02 연금소득 ··········· 359 03 기타소득 ··········· 363 CHAPTER 05 소득금액계산 특례 ················ 373 01 부당행위계산부인 ········· 373 02 공동사업에 대한 소득금액계산 특례 ················ 374 03 결손금과 이월결손금 ················ 377 04 채권이자에 대한 소득금액 계산 특례와 원천징수 특례············ 380 05 종합소득 과세표준 합산배제대상 ········· 381 CHAPTER 06 종합소득공제 ············· 383 01 종합소득공제-기본공제 ············ 383 02 종합소득공제-추가공제와 다자녀추가공제 ·················· 384 03 종합소득공제-연금보험료공제 ············· 386 04 종합소득공제-주택담보노후연금 이자비용공제 ············ 386 05 종합소득공제-특별소득공제 ················ 387 06 종합소득공제의 배제 ················ 388 07 종합소득공제의 한도 ················ 390 08 종합소득과세표준 합산배제대상 ··········· 391 09 종합소득세액 계산 ······· 392 CHAPTER 07 세액감면⋅세액공제 및 신고납부 ··············· 398 01 세액감면 ··········· 398 02 세액공제의 비교 ··········· 398 03 세액공제 ··········· 399 CHAPTER 08 퇴직소득 ········ 410 01 퇴직소득의 범위 ··········· 410 02 퇴직판정과 비과세 ······· 411 03 퇴직소득세의 계산 ······· 411 CHAPTER 09 양도소득의 기본개념 ··········· 413 01 양도의 개념 ·················· 413 02 과세대상 ··········· 414 03 양도 및 취득시기 ········· 416 04 기준시가 ··········· 417 CHAPTER 10 양도소득세 계산 ······· 418 01 양도소득세 계산구조 ················ 418 02 양도차익 ··········· 418 03 양도소득금액과 과세표준 ········· 423 04 장기보유특별공제와 양도소득기본공제 ············· 424 05 산출세액 ··········· 427 06 양도소득 비과세-1세대 1주택 ············ 429 07 양도소득세의 신고⋅납부 ········· 434 08 국외자산양도 ················ 434 09 거주자의 출국시 국내주식 등에 대한 과세특례 ··········· 436 CHAPTER 11 신고⋅납부 ·················· 439 01 중간예납 ··········· 439 02 원천징수 등 ·················· 440 03 결정과 경정 ·················· 444 CHAPTER 12 외국법인과 비거주자 ············ 446 01 외국법인 ··········· 446 02 비거주자 ··········· 448 PART 07 종합부동산세법 CHAPTER 01 종합부동산세법 ········· 452 01 의의 및 특징 ················ 452 02 과세대상 ··········· 454 03 납세의무자 ······· 454 04 과세표준 ··········· 455 05 세액계산 ··········· 455 PART 08 상속세 및 증여세법 CHAPTER 01 상속세 ············· 460 01 상속세의 기초 ·············· 460 02 세율 등 ············ 461 03 상속증여재산의 소재지 ············· 462 04 상속증여재산의 평가 ················ 463 05 상속세 계산구조 ··········· 464 06 상속세 과세가액 ··········· 464 07 상속세 과세표준 ··········· 466 08 상속세에서 차감납부할 세액 ················ 468 CHAPTER 02 증여세 ············ 472 01 용어정의 ··········· 472 02 증여세의 기초 ·············· 472 03 증여세 계산구조 ··········· 474 04 증여세 과세가액 ··········· 475 05 증여세 과세표준 및 세액 ········· 477 06 증여재산가액 ················ 478 |
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