2021 김경섭 공무원세법 단원별 기출문제집

Part 01 국세기본법
제1장 총 칙 ·························································· 2
제2장 국세부과와 세법적용의 원칙 ·························································· 18
제3장 납세의무 ·························································· 24
제4장 조세채권 보전제도 ·························································· 37
제5장 과 세 ·························································· 53
제6장 국세환급금과 국세환급가산금 ·························································· 68
제7장 심사와 심판 ·························································· 72
제8장 납세자 권리 ·························································· 81

Part 02 국세징수법
제1장 총 칙 ·························································· 100
제2장 신고납부, 납부고지 ·························································· 100
제3장 강제징수 ·························································· 113
제4장 보 칙 ··························································127

Part 03 부가가치세법
제1장 총 칙 ·························································· 136
제2장 과세거래 ·························································· 144
제3장 영세율과 면세 ·························································· 158
제4장 거래징수와 세금계산서 ··························································· 169
제5장 과세표준과 세액계산 ·························································· 177
제6장 신고⋅납부와 경정⋅징수⋅환급 ······································································· 208
제7장 간이과세자 ·························································· 214

Part 04 법인세법
제1장 총 칙 ·························································· 226
제2장 법인세 계산구조 ·························································· 238
제3장 익금과 익금불산입 ·························································· 252
제4장 손금과 손금불산입 ·························································· 263
제5장 손익의 귀속시기 ·························································· 284
제6장 자산⋅부채의 평가 ·························································· 291
제7장 감가상각 ·························································· 300
제8장 충당금과 준비금 ·························································· 308
제9장 합병 및 분할 특례 ·························································· 315
제10장 소득금액계산 특례 ··························································· 319
제11장 과세표준 및 세액계산 ·························································· 326
제12장 법인세 납세절차 ·························································· 330
제13장 기타법인의 납세의무 ·························································· 334
제14장 연결납세제도 ·························································· 338

Part 05 소득세법
제1장 총 칙 ·························································· 342
제2장 금융소득 ·························································· 354
제3장 사업소득 ··························································· 361
제4장 근로⋅연금⋅기타소득 ·························································· 369
제5장 소득금액계산 및 세액계산특례 ·························································· 389
제6장 종합소득 과세표준 및 세액계산 ·························································· 401
제7장 퇴직소득세 ··························································· 412
제8장 양도소득세 ·························································· 413
제9장 신고⋅납부와 결정⋅경정⋅징수 및 환급 ························································· 430
제10장 외국법인과 비거주자에 대한 과세 ·························································· 439

Part 06 부록(조세총론⋅상증세⋅종부세⋅지방세)
제1장 조세총론 ···························································· 444
제2장 상속세 및 증여세 ·························································· 445
제3장 종합부동산세 ·························································· 461
제4장 지방세법(경간부용) ··························································· 465