재산세제 개론

Part 01 총 론
Ⅰ. 조세법 총론 ㆍ 15
1. 조세의 의의 ·······················································································15
(1) 조세의 개념 / 15 (2) 조세의 분류 / 15
2. 조세의 원칙 ·······················································································16
(1) 국세부과의 원칙 / 16 (2) 세법적용의 원칙 / 17
3. 납세의무의 성립, 확정, 소멸 ···························································17
(1) 납세의무의 성립 / 17 (2) 납세의무의 확정 / 18
(3) 납세의무의 소멸 / 18
4. 국세의 신고ㆍ납부 ···········································································20
(1) 정기신고 / 20
(2) 수정신고, 경정청구, 기한후 신고와 가산세 / 20
(3) 국세환급금과 국세환급금이자 / 21
연습문제 / 23
Ⅱ. 재산제세 총론 ㆍ 27
1. 과세대상 ····························································································27
2. 재산세제의 과세 흐름 ······································································28
Ⅲ. 지방세 총론 ㆍ 29
1. 지방세의 체계 ···················································································29
2. 지방세 관련법 ···················································································30
3. 지방세의 용어와 기본원칙 ·······························································31
연습문제 / 35

Part 02 취득세
Ⅰ. 과세요건 ㆍ 39
1. 취득의 개념 ·······················································································39
2. 취득의 유형 ·······················································································39
(1) 원시취득 / 40 (2) 승계취득 / 40
Ⅱ. 납세의무자 ㆍ 41
1. 취득세의 납세의무자 ········································································41
2. 사실상 취득자 ···················································································41
3. 그 밖의 취득자 ·················································································41
Ⅲ. 과세대상 ㆍ 43
1. 취득세의 과세대상 ············································································43
2. 과세대상 자산의 분류 ······································································43
(1) 부동산 / 43 (2) 동산 / 44
3. 비과세 ································································································44
4. 취득시기 ····························································································45
(1) 무상승계취득 / 46 (2) 유상승계취득 / 46
(3) 원시취득 / 47
Ⅳ. 과세표준과 세율 ㆍ 48
1. 과세표준 ····························································································48
(1) 무상취득의 과세표준 /48(2) 유상승계취득의 과세표준 / 48
(3) 원시취득의 과세표준 / 49
2. 세율 ····································································································49
(1) 부동산의 취득세율(표준세율) / 50
(2) 부동산 외의 취득세율(표준세율) / 51
3. 중과세율 ····························································································52
(1) 수도권 및 수도권 과밀억제권역내의 취득세 중과세 / 52
(2) 사치성 재산에 대한 중과세 / 54
연습문제 / 57

Part 03 재산세
Ⅰ. 재산세 개념 ㆍ 61
Ⅱ. 납세의무자 ㆍ 61
1. 납세의무자 ·························································································61
2. 예외적 납세의무자 ············································································62
Ⅲ. 과세대상 ㆍ 62
1. 과세대상 자산 ···················································································62
2. 토지의 구분 ·······················································································62
3. 비과세 ································································································63
Ⅳ. 세액의 계산과 납부 ㆍ 64
1. 과세표준과 세율 ···············································································64
2. 납부기한 ····························································································65
연습문제 / 66

Part 04 종합부동산세
Ⅰ. 종합부동산세의 의의 ㆍ 71
Ⅱ. 납세의무자 ㆍ 71
1. 주택의 납세의무자 ············································································71
2. 토지의 납세의무자 ············································································72
Ⅲ. 과세대상 ㆍ 73
1. 과세대상 ····························································································73
2. 비과세 ································································································73
Ⅳ. 과세표준과 세율 ㆍ 74
1. 과세표준 ····························································································74
2. 세율 ····································································································74
3. 산출세액 ····························································································75
연습문제 / 77

Part 05 재산의 평가
Ⅰ. 재산의 평가원칙 ㆍ 81
1. 재산평가의 의의 ···············································································81
(1) 의의 / 81
(2) 재산평가의 기준일 / 81
2. 평가방법 ····························································································83
(1) 시가평가의 원칙 / 83
(2) 보충적 평가방법의 적용 / 83
Ⅱ. 재산의 시가 평가 ㆍ 83
1. 시가의 개념과 적용 ··········································································83
2. 시가에 포함되는 가액 ······································································84
Ⅲ. 보충적 평가방법 ㆍ 85
1. 개념 ····································································································85
2. 부동산에 대한 보충적 평가방법 ·····················································85
(1) 토지 / 85 (2) 건물 / 86
(3) 오피스텔 및 상업용 건물 / 86 (4) 주택 / 86
3. 기타재산의 평가 ···············································································87
(1) 선박 등 그 밖의 유형자산에 대한 평가방법 / 87
(2) 상품 등 재고자산 및 동산의 평가 / 87
(3) 서화, 골동품 등의 평가 / 87
(4) 무체재산권의 평가 / 88
(5) 조건부 권리 등의 평가 / 88
(6) 저당권이 설정된 재산 평가의 특례 / 89
4. 유가증권에 대한 평가방법 ·······························································89
(1) 주식의 평가 / 89
(2) 비상장주식 및 출자지분의 평가 / 90
(3) 국공채 및 기타유가증권의 평가 / 99
(4) 가상자산의 평가 / 99

Part 06 상속세 및 증여세
Ⅰ. 상속ㆍ증여 ㆍ 103
1. 자산의 무상 이전 ···········································································103
2. 민법상 상속, 증여제도 ···································································103
3. 상속포기와 한정승인 ······································································105
(1) 상속의 포기 / 105 (2) 상속의 한정승인 / 105
(3) 상속, 증여에 대한 과세제도 / 105
4. 한국의 상속세 ·················································································106
Ⅱ. 증여세 ㆍ 108
1. 증여세의 개념 ·················································································108
2. 납세의무자 ·······················································································108
3. 과세대상 ··························································································108
(1) 일반적인 증여세 과세대상 / 108
(2) 증여의 추정 / 109 (3) 증여의 예시 / 110
(4) 증여의제 / 112 (5) 증여받은 재산의 반환 / 112
4. 비과세 ······························································································113
5. 증여세의 과세가액 ·········································································114
(1) 증여세 과세가액 / 114 (2) 증여세 과세가액 불산입 / 114
6. 과세표준과 세율 ·············································································115
(1) 증여공제 / 116 (2) 감정평가수수료 / 117
(3) 과세표준과 세율 / 117 (4) 세액공제 / 117
(5) 세대를 건너뛴 증여에 대한 할증과세 / 118
7. 증여세의 신고ㆍ납부 ·····································································118
(1) 신고ㆍ납부기한 / 118( 2) 납세지 / 118
(3) 결정ㆍ경정 / 118
Ⅲ. 상속세 ㆍ 119
1. 상속세의 과세 ·················································································119
2. 납세의무자 ·······················································································119
3. 상속세 과세대상 ·············································································121
(1) 본래의 상속재산 / 121 (2) 의제상속재산 / 122
(3) 추정 상속재산 / 123 (4) 사전 증여재산 / 124
4. 비과세 ······························································································124
5. 상속세 과세가액 ·············································································125
(1) 공과금, 채무, 장례비용의 공제 / 125
(2) 상속세 과세가액 불산입 / 126 (3) 감정평가수수료의 공제 / 126
6. 상속공제 ··························································································127
(1) 기초공제와 그 밖의 인적공제 / 127
(2) 일괄공제 / 127 (3) 배우자 상속공제 / 127
(4) 금융재산 상속공제 /128(5) 동거주택 상속공제 /128
(6) 가업상속공제 / 129 (7) 영농상속공제 / 131
(8) 상속공제의 한도 / 132
7. 상속세 납부세액의 계산 ································································132
(1) 과세표준과 세율 / 133 (2) 세액공제 / 133
(3) 세대를 건너뛴 상속에 대한 할증과세 / 134
8. 신고와 결정 ·····················································································134
(1) 신고 및 납부기한 / 134 (2) 납세지 / 135
(3) 결정ㆍ경정 / 135
9. 납부 ··································································································136
(1) 분납 / 136 (2) 연부연납 / 136
(3) 물납 / 137
10. 가업상속에 대한 상속세의 납부유예 ·········································137
(1) 납부유예 금액의 계산 / 137 (2) 납세담보 제공 의무 / 137
(3) 납부유예 허가의 통지 / 137 (4) 납부유예 세액의 추징 / 138
연습문제 / 139

Part 07 양도소득세
Ⅰ. 양도소득세의 개념과 과세 ㆍ 145
1. 양도의 개념 ·····················································································145
(1) 양도의 정의 / 145
(2) 양도소득세의 과세대상 / 146
(3) 양도로 보는 경우, 양도로 보지 않는 경우 / 146
(4) 비과세 양도소득 / 148
2. 양도 및 취득 시기 ·········································································153
(1) 매매 등 일반적인 거래 / 153 (2) 특수 거래 / 153
(3) 취득시기의 의제 / 154
3. 납세의무자와 납세지 ······································································154
(1) 납세의무자 / 154 (2) 납세지 / 154
4. 과세기간 ··························································································154
(1) 과세기간 / 154 (2) 부과제척기간 / 155
Ⅱ. 양도소득세의 계산 ㆍ 155
1. 과세표준의 계산 ·············································································156
(1) 양도차익의 계산 / 156
(2) 실지거래가액 및 기준시가 등 / 156
(3) 장기보유특별공제 / 157
(4) 양도소득 기본공제 / 159
2. 양도소득세의 계산 ·········································································160
(1) 양도소득세의 세율 / 160 (2) 비사업용토지 범위 등 / 161
3. 양도소득세의 감면 ·········································································164
(1) 양도소득세 감면의 종합한도 / 164
(2) 자경농지, 농지대토에 대한 양도소득세의 감면 / 164
(3) 공익사업용 토지 등에 대한 양도소득세의 감면 / 165
(4) 장기일반민간임대주택 등에 대한 양도소득세의 과세특례 및 감면 / 166
4. 신고ㆍ납부 ······················································································167
(1) 예정신고와 납부 / 167 (2) 확정신고와 납부방법 / 167
(3) 가산세 / 169
5. 부담부 증여에 대한 증여세 및 양도소득세 과세 ·······················170
(1) 개념 / 170 (2) 과세 / 170
(3) 부담부 증여에 있어 채무액의 범위 / 170
(4) 부담부 증여에 대한 양도소득세의 계산 방법 / 171
(5) 신고ㆍ납부 / 171
6. 배우자등 특수관계인 이월과세 및 증여 후 양도행위 부인 ······ 172
(1) 배우자등 특수관계인 이월과세 / 172
(2) 증여 후 양도행위의 부인 / 173
연습문제 / 180