세법의 기초

제1부 세법 총론

제1강 세법과 조세법률관계(1)································3
1. 세금이란 무엇인가? / 4
2. 조세법률관계(租稅法律關係) / 7
3. 조세법률주의와 조세법의 법원 / 8

제2강 세법과 조세법률관계(2)······························17
1. 세법의 해석방법 / 18
2. 실질과세의 원칙 / 23

제3강 납세의무(1)·············································31
1. 납세의무의 성립 / 32
2. 납세의무의 확정 / 40

제4강 납세의무(2)············································49
1. 납세의무의 소멸 / 50
2. 기타 납세의무 관련 쟁점 / 55

제5강 납세자 권리의 보호(1)·······························63
1. 세무조사 / 64
2. 사전구제절차 / 73

제6강 납세자 권리의 보호(2)································81
1. 사후구제절차 / 82
2. 경정청구 / 97

제2부 소득세

제7강 소득세(1)··············································105
1. 소득세의 기본 구조 / 106
2. 소득의 개념 / 108
3. 납세의무자 / 113

제8강 소득세(2)·············································121
1. 이자소득 / 122
2. 배당소득 / 125
3. 사업소득 / 128
4. 근로소득 / 132
5. 연금소득 / 134
6. 기타소득 / 135

제9강 소득세(3)·············································143
1. 종합소득 / 144
2. 퇴직소득 / 150
3. 양도소득 / 151

제3부 법인세

제10강 법인세(1)··············································157
1. 법인과 주주 / 158
2. 소득의 개념 / 162
3. 세무조정 / 165

제11강 법인세(2)·············································175
1. 익금 / 176
2. 손금 / 186

제12강 법인세(3)·············································203
1. 손익의 귀속시기 / 204
2. 부당행위계산부인 / 210

제4부 부가가치세

제13강 부가가치세(1)·········································223
1. 부가가치세의 구조 / 224
2. 매출세액과 매입세액 / 227

제14강 부가가치세(2)········································239
1. 사업자등록 / 240
2. 세금계산서 / 246

제15강 부가가치세(3)········································257
1. 영세율과 면세 / 258
2. 소비지국 과세원칙 / 269

■ 찾아보기 / 275