2014 공인중개사 2차 기본서 부동산세법

제1편 조세총론
제1장 조세의 내용 ···················· 22
제1절 조세의 정의 ··········· 22
제2절 조세 관련 용어 ····· 24
제3절 납세의무의 성립?확정?소멸 ·················· 33
제4절 조세와 일반채권과의 관계 ························ 42
제2장 조세의 분류 ···················· 50
제1절 조세의 분류 ··········· 50
제2절 조세의 불복청구절차 ·································· 57
제3절 부동산 관련조세 ··· 61

제2편 지방세
제1장 취득세 ······························· 66
제1절 취득의 의의와 구분 ···································· 66
제2절 취득세의 과세대상 73
제3절 납세의무자 ············· 78
제4절 취득시기 ················· 83
제5절 취득세의 과세표준 92
제6절 취득세의 세율 ······· 101
제7절 취득세의 부과와 징수 ······························· 124
제8절 비과세 및 면제 ····· 130
제2장 등록면허세 ······················ 142
제1절 등록면허세의 개요 ····································· 142
제2절 등록면허세의 과세표준 ······························ 145
제3절 등록면허세의 세율 ····································· 149
제4절 등록면허세의 부과와 징수 ························ 153
제5절 비과세 및 면제 ····· 157
제3장 재산세 ······························· 162
제1절 재산세의 개요 ······· 162
제2절 토지의 과세대상 구분 ······························· 166
제3절 재산세의 과세표준 ····································· 182
제4절 재산세의 세율 ······· 184
제5절 재산세의 납세의무자 ·································· 193
제6절 재산세의 부과와 징수 ······························· 199
제7절 재산세의 비과세 면제 ······························· 210

제3편 국 세
제1장 종합부동산세 ·················· 216
제1절 종합부동산세의 개요 ·································· 216
제2절 주택에 대한 과세 · 220
제3절 토지에 대한 과세 · 229
제4절 부과와 징수 ··········· 233
제2장 양도소득세 ······················ 238
제1절 총 설 ······················· 238
제2절 양도소득세의 의의와 과세대상 ················ 241
제3절 양도의 의의와 형태 및 범주 ···················· 248
제4절 양도 또는 취득의 시기(영 제162조, 기본통칙) ·························· 255
제5절 양도소득세 과세표준의 계산 ···················· 261
제6절 국외자산 양도에 대한 양도소득세 ·········· 291
제7절 양도소득세 비과세 ····································· 295
제8절 양도소득세의 면제와 경감 ························ 316
제9절 양도소득세 비과세 및 감면의 배제 ········ 318
제10절 납세의무자와 납세지 ······························· 323
제11절 양도소득세 신고와 납부 ························· 325
제12절 기타 부동산관련 소득 ····························· 333