2022 몰입 공무원세법 기출문제집 (+모의고사)

PART 01 부가가치세법
제1장 총 칙 ·············································································2
제2장 과세거래 ···················································································9
제3장 영세율과 면세 ··········································································18
제4장 과세표준과 매출세액 ·································································23
제5장 거래징수와 세금계산서 ································································33
제6장 납부세액의 계산 ·······································································38
제7장 부가가치세 납세절차 ····························································44
제8장 간이과세 ·······················································52

PART 02 법인세법
제1장 총 칙 ··························································································58
제2장 세무조정과 소득처분 ··································································63
제3장 익 금 ·······················································································68
제4장 손 금 ·············································································74
제5장 고정자산의 감가상각 ······································································80
제6장 기부금과 접대비 ·········································································85
제7장 지급이자 손금불산입 ·····························································88
제8장 충당금과 준비금 ·········································································91
제9장 손익의 귀속시기와 취득가액 ····················································96
제10장 자산⋅부채의 평가 ··································································102
제11장 부당행위계산부인 ··································································107
제12장 과세표준과 세액계산 ·····························································111
제13장 법인세의 납세절차 ······································································115
제14장 기타의 법인세법 ·······································································118
제15장 외국법인의 납세의무 ························································121
제16장 연결납세제도 ···········································································123
제17장 합병과 분할 ············································································125

PART 03 소득세법
제1장 총 칙 ·····························································································128
제2장 이자소득과 배당소득 ·········································································137
제3장 사업소득 ···············································································141
제4장 근로소득과 연말정산 ································································146
제5장 연금소득과 기타소득 ······································································149
제6장 소득금액계산의 특례 ·····································································154
제7장 종합소득 과세표준 및 산출세액 계산구조 ······························160
제8장 종합소득의 납세절차 ······························································166
제9장 양도소득세 ··············································································173
제10장 퇴직소득세 ········································································184
제11장 비거주자에 대한 과세 ·························································185

PART 04 국세기본법
제1장 총 칙 ····················································································188
제2장 국세부과와 세법적용의 원칙 ·········································195
제3장 납세의무의 성립⋅확정⋅소멸 ···········································199
제4장 조세채권의 확보 ·····································································206
제5장 국세의 우선과 납세담보 ·························································212
제6장 과세와 환급 ···············································································216
제7장 조세구제제도 ······································································228
제8장 납세자의 권리와 보칙 ·························································235

PART 05 국세징수법
제1장 보 칙 ························································································244
제2장 임의적 징수절차 ····································································251
제3장 강제적 징수절차 ····································································260

PART 06 상속세 및 증여세법
제1장 상속세 개요 ···············································································274
제2장 상속세 과세표준과 세액의 계산 ················································276
제3장 증여세 개요 ···········································································283
제4장 증여재산가액 ···············································································287
제5장 재산의 평가 ···········································································290
제6장 납세절차 ···············································································291

PART 07 해설 및 정답
01 부가가치세법 ···················································································294
02 법인세법 ·······················································································311
03 소득세법 ·······················································································333
04 국세기본법 ······················································································351
05 국세징수법 ·················································································368
06 상속세 및 증여세법 ·······································································378

PART 08 모의고사
제1회 모의고사 ························································································386
제2회 모의고사 ························································································393
제3회 모의고사 ························································································400
정답 및 해설 ··················································································408