2021 현대사회와 세금

제1편 세금의 기초

제01장 세금에 관한 기본개념
제01절 세금이 필요한 이유 ·························································· 21
1. 세금이란 무엇인가? ··································································· 21
2. 세금은 왜 필요한가? ································································· 23
3. 세금이 중요한 이유는? ····························································· 24
제02절 세금의 경제적 역할 ·························································· 28
1. 자원의 효율적인 배분 ······························································· 28
2. 소득의 재분배 ············································································ 29
3. 경제의 안정성장 ········································································ 29
제03절 세금과 관련된 용어 ·························································· 31
1. 납세의무자와 납세자 ································································· 31
2. 원천징수 ······················································································ 31
3. 과세기간·과세표준신고서·법정신고기한 ··························· 32
4. 신고·수정신고·경정청구·기한후 신고 ····························· 32
5. 가산세 ·························································································· 34
6. 가산금과 중가산금 ····································································· 34
7. 과세관청 ······················································································ 35
8. 관할관청·납세지 ······································································ 36
9. 납세고지서 ·················································································· 37
제04절 세금의 종류 ······································································· 38
1. 세금의 분류 ················································································ 38
2. 우리나라의 조세체계 ································································· 42

제02장 세금의 기본원리

제01절 세금을 납부하는 이유 ······················································· 43
1. 세금은 국민의 의무이자 권리이다. ········································ 44
2. 세법은 어떤 형식으로 존재하는가? ······································· 45
3. 세금을 내는 원천은 무엇인가? ··············································· 47
제02절 세금의 기본원칙 ································································ 49
1. 조세법률주의 ·············································································· 49
2. 조세평등주의 ·············································································· 51
제03절 세금을 계산하는 방법 ······················································· 54
1. 과세대상 ······················································································ 54
2. 과세표준 ······················································································ 55
3. 세 율 ···························································································· 56
제04절 세금의 일생 ······································································· 58
1. 납세의무의 성립 ········································································ 58
2. 납세의무의 확정 ········································································ 59
3. 납세의무의 소멸 ········································································ 61
제03장 세금과 납세자의 권리보호

제01절 절세와 탈세의 구분 ·························································· 64
1. 조세절약(절세) ············································································ 65
2. 조세회피 ······················································································ 65
3. 조세포탈(탈세) ············································································ 66

제02절 조세정의 ············································································ 68
1. 조세정의란 무엇인가? ······························································· 68
2. 부자증세 ······················································································ 69
3. 공정한 조세를 위해 필요한 것은? ········································· 69
제03절 금의 부과·징수 제도 ······················································· 71
1. 세무조사 ······················································································ 71
2. 세법상 각종 협력의무 ······························································· 72
3. 포상금 제도 ················································································ 73
4. 체납처분 ······················································································ 74
5. 조세우선권 ·················································································· 74
6. 납세보전제도 ·············································································· 75
제04절 납세자권리 보호제도 ························································· 78
1. 납세자권리헌장 ·········································································· 78
2. 법에 의한 권리구제제도 ··························································· 79
3. 행정에 의한 권리구제제도 ······················································· 83
제05절 어려울 때 도움이 되는 세금제도 ····································· 85
1. 신고 및 납부기한의 연장 ························································· 85
2. 징수유예 ······················································································ 86
3. 세금과 관련된 정보 ··································································· 87

제2편 소득에 대한 세금

제04장 개인소득에 대한 세금：소득세⑴

제01절 소득세의 의의 ··································································· 92
1. 소득세란? ···················································································· 92
2. 소득이란 무엇인가? ··································································· 93

3. 소득은 어떻게 계산하는가? ····················································· 95
4. 우리나라 소득세는 어떤 특징이 있는가? ······························ 96
제02절 소득세의 기본개념 ···························································· 99
1. 소득세는 누가 내는가? ····························································· 99
2. 소득세의 과세기간 ··································································· 101
3. 소득세의 납세지 ······································································ 101
4. 소득세법상 소득의 종류 ························································· 102
5. 종합소득세를 계산하는 기본적인 방법 ······························· 102
제03절 소득의 종류와 소득금액의 계산 ⑴ ································· 106
1. 이자소득 ···················································································· 106
2. 배당소득 ···················································································· 108
3. 사업소득 ···················································································· 112
제05장 개인소득에 대한 세금：소득세⑵

제01절 소득의 종류와 소득금액의 계산 ⑵ ································· 118
1. 근로소득 ···················································································· 118
2. 연금소득 ···················································································· 121
3. 기타소득 ···················································································· 123
제02절 종합소득에 대한 세액의 계산 ········································· 127
1. 종합소득공제란 무엇인가? ····················································· 127
2. 소득세의 세율 ·········································································· 130
제03절 종합소득세와 관련된 납세절차 ······································· 132
1. 과세표준확정신고 ····································································· 132
2. 중간예납 ···················································································· 133
3. 연말정산 ···················································································· 134
4. 사업장 현황신고 ······································································ 134

제04절 퇴직소득세 ······································································· 136
1. 퇴직소득이란? ··········································································· 136
2. 퇴직소득에 대한 과세방법 ····················································· 136
3. 퇴직소득세를 계산하는 방법 ················································· 137
제06장 법인소득에 대한 세금：법인세

제01절 법인세의 의의 ·································································· 140
1. 법인세란? ·················································································· 140
2. 법인이란 무엇인가? ································································· 140
3. 개인기업과 법인기업의 차이는 무엇인가? ·························· 143
제02절 법인세의 기본개념 ··························································· 146
1. 법인세는 누가 내는가? ··························································· 146
2. 법인세의 과세기간 ··································································· 147
3. 법인세의 납세지 ······································································ 148
4. 법인세 과세대상 소득 ····························································· 148
제03절 법인세의 세액 계산 ························································· 152
1. 법인세를 계산하는 기본구조 ················································· 152
2. 순자산의 의미는? ····································································· 153
3. 익금이란? ·················································································· 154
4. 손금이란? ·················································································· 156
5. 세무조정이란 무엇인가? ························································· 159
6. 법인세 과세표준 ······································································ 161
7. 법인세의 세율 ·········································································· 163
제04절 법인세와 관련된 납세절차 ·············································· 164
1. 과세표준 신고와 자진납부 ····················································· 164
2. 중간예납 ···················································································· 165

제3편 소비에 대한 세금

제07장 일반소비세：부가가치세⑴

제01절 소비세의 기초 ·································································· 169
1. 소비세란? ·················································································· 169
2. 소비세의 종류 ·········································································· 170
제02절 부가가치세의 의의 ··························································· 173
1. 부가가치세란? ··········································································· 173
2. 부가가치를 계산하는 방법 ····················································· 174
3. 부가가치세의 경제적 효과 ····················································· 176
4. 우리나라 부가가치세는 어떤 특징이 있는가? ···················· 177
제03절 부가가치세의 기본개념 ··················································· 179
1. 부가가치세는 누가 내는가? ··················································· 179
2. 부가가치세의 과세기간 ··························································· 180
3. 부가가치세의 납세지 ······························································· 181
4. 사업자등록 ················································································ 183
제04절 과세대상이 되는 거래 ····················································· 187
1. 부가가치세 과세대상 ······························································· 187
2. 재화의 공급 ·············································································· 189
3. 용역의 공급 ·············································································· 192
4. 거래시기 ···················································································· 193

제08장 일반소비세：부가가치세⑵

제01절 세액의 계산과 납세절차 ·················································· 196
1. 과세표준의 계산 ······································································ 196
2. 부가가치세의 세율 ··································································· 200
3. 매입세액 ···················································································· 200
4. 신고와 납부 ·············································································· 204
제02절 영세율과 면세 ·································································· 207
1. 영세율제도 ················································································ 207
2. 면세제도 ···················································································· 210
제03절 세금계산서 ······································································· 216
1. 세금계산서란? ··········································································· 216
2. 세금계산서의 종류 ··································································· 217
3. 세금계산서의 발급 및 수취 ··················································· 217
4. 전자세금계산서 ········································································ 218
제04절 간이과세제도 ··································································· 220
1. 간이과세제도란? ······································································· 220
2. 간이과세 대상자 ······································································ 220
3. 일반과세자와 간이과세자의 차이점 ····································· 220
4. 간이과세를 적용받을 수 없는 경우 ····································· 221
5. 과세표준과 세액의 계산 ························································· 221
6. 신고와 납부 ·············································································· 222
7. 간이과세의 포기 ······································································ 223

제4편 재산에 대한 세금

제09장 재산을 취득하거나 보유할 때 내는 세금：취득세?재산세
제01절 재산과 관련된 세금 ························································· 227
1. 재산에 대한 세금이란? ··························································· 227
2. 재산과 관련된 세금에는 어떤 종류가 있는가? ·················· 228
제02절 취득세 ·············································································· 231
1. 취득세는 어떤 세금인가? ······················································· 231
2. 취득세의 과세대상 ··································································· 233
3. 취득세는 누가 내는가? ··························································· 234
4. 취득세의 납세지 ······································································ 235
5. 취득의 시기는 언제인가? ······················································· 235
6. 취득세의 과세표준 ··································································· 236
7. 취득세의 세율 ·········································································· 237
8. 취득세의 신고납부 ··································································· 238
제03절 재산세 ·············································································· 240
1. 재산세는 어떤 세금인가? ······················································· 240
2. 재산세의 과세대상 ··································································· 240
3. 재산세는 누가 내는가? ··························································· 242
4. 재산세의 납세지 ······································································ 243
5. 재산세의 과세표준 ··································································· 244
6. 재산세의 세율 ·········································································· 244
7. 재산세 부담의 상한 ································································· 246
8. 재산세의 부과징수 ··································································· 247

제10장 재산의 무상이전에 대한 세금：상속세

제01절 상속에 관한 일반사항 ····················································· 248
1. 상속의 의미 ·············································································· 248
2. 상속의 원인과 개시 ································································· 249
3. 상속의 순위 ·············································································· 249
4. 상속분의 결정 및 상속재산의 분할 ····································· 251
5. 유류분 제도 ·············································································· 252
6. 상속의 포기 ·············································································· 252
제02절 상속세의 기본개념 ··························································· 254
1. 상속세는 어떤 세금인가? ······················································· 254
2. 상속세의 과세유형 ··································································· 255
3. 상속세의 과세대상 ··································································· 256
4. 상속세는 누가 내는가? ··························································· 256
5. 상속세의 납세지 ······································································ 257
제03절 상속세 과세가액의 계산 ·················································· 258
1. 총상속재산가액 ········································································ 258
2. 비과세상속재산 ········································································ 261
3. 상속세 과세가액불산입 ··························································· 262
4. 과세가액공제 ············································································ 263
5. 증여재산가산액 ········································································ 264
제04절 상속세의 세액 계산 ························································· 265
1. 상속세를 계산하는 방법 ························································· 265
2. 상속공제란 무엇인가? ····························································· 266
3. 상속세의 산출세액 ··································································· 271
4. 세액공제 ···················································································· 271

제05절 상속세의 납세절차 ··························································· 274
1. 상속세의 신고와 납부 ····························································· 274
2. 연부연납 ···················································································· 274
3. 물 납 ·························································································· 275
4. 고액상속인의 사후관리 ··························································· 275
제11장 재산의 무상이전에 대한 세금：증여세

제01절 증여에 관한 일반사항 ····················································· 277
1. 증여의 의미 ·············································································· 277
2. 증여의 형태 ·············································································· 277
제02절 증여세의 기본개념 ··························································· 279
1. 증여세는 어떤 세금인가? ······················································· 279
2. 세법상 증여의 개념：완전포괄주의 ····································· 280
3. 증여세의 과세대상 ··································································· 281
4. 증여세는 누가 내는가? ··························································· 281
5. 증여세의 납세지 ······································································ 282
제03절 증여세 과세가액의 계산 ·················································· 283
1. 증여재산가액 ············································································ 283
2. 부담부증여의 채무인수액 ······················································· 289
3. 비과세증여재산 ········································································ 289
4. 과세가액 불산입 ······································································ 290
5. 합산기간내 동일인으로부터 받은 증여재산가액 ················ 291
제04절 증여세의 세액 계산 및 납세절차 ··································· 293
1. 증여세를 계산하는 방법 ························································· 293
2. 증여공제란 무엇인가? ····························································· 294
3. 증여세의 산출세액 ··································································· 295

4. 세액공제 ···················································································· 296
5. 증여세의 신고와 납부 ····························································· 297
제05절 재산의 평가 ····································································· 298
1. 재산은 어떤 원칙에 따라 평가하는가? ································ 299
2. 저당권 등이 설정된 재산에 대한 평가의 특례 ·················· 300
3. 보충적 평가방법 ······································································ 300
제12장 재산을 팔 때 내는 세금：양도소득세
제01절 양도소득세의 의의 ··························································· 302
1. 양도소득세란? ··········································································· 302
2. 자산 이전에 따른 소득의 구분 ············································· 302
3. 양도의 개념 ·············································································· 304
제02절 양도소득세의 기본개념 ··················································· 307
1. 양도소득세는 누가 내는가? ··················································· 307
2. 양도소득세의 납세지 ······························································· 307
3. 양도소득세의 과세기간 ··························································· 308
4. 양도소득세 과세대상 자산 ····················································· 308
5. 양도 및 취득 시기 ··································································· 311
제03절 양도소득에 대한 세액계산과 납세절차 ··························· 314
1. 양도소득세를 계산하는 방법 ················································· 314
2. 양도차익의 계산 ······································································ 314
3. 양도소득 과세표준의 계산 ····················································· 318
4. 양도소득세의 세율 ··································································· 320
5. 양도소득세의 납세절차 ··························································· 322

제04절 양도소득세의 비과세?감면 및 중과세 ··························· 324
1. 1세대 1주택 비과세 ································································· 325
2. 비사업용토지에 대한 중과세 ················································· 328

부록/ 331
1. 세법－시행령－시행규칙 사례 ··············································· 333
2. 지방세 조례 사례 ····································································· 335
3. 지방세 규칙 사례 ····································································· 336
4. 조세조약 사례：미국 (한글) ··················································· 337
5. 조세조약 사례：미국 (영문) ··················································· 338
6. 납세자권리헌장 ········································································ 339

찾아보기/ 340