2025 세법학 단권화 기본서 알기쉬운 세법학 1 세트 - 전2권

PART 1 | 국세기본법
01 조세총론 ················································10
02 국세기본법 총칙 ···································16
03 기한연장의 특례 ···································20
04 서류의 송달 ··········································25
05 인 격 ·····················································38
06 조세법률주의와 조세평등주의 ··············49
07 실질과세원칙 ·········································62
08 신의성실원칙 ·········································76
09 소급과세금지 ·········································88
10 납세의무의 성립과 확정 ····················100
11 경정 등의 효력 ··································106
12 납세의무의 소멸 ·································118
13 제척기간 ·············································120
14 소멸시효 ·············································141
15 납세의무승계 ······································147
16 연대납세의무 ······································152
17 제2차 납세의무 ··································159
18 국세우선권 ··········································182
19 양도담보권자의 물적납세의무 ············202
20 수정신고·경정청구·기한후신고 ·······208
21 가산세 ·················································237
22 국세의 환급 ········································258
23 조세쟁송 ·············································270
24 납세자권리헌장 ···································288
25 과세전적부심사 ···································320

PART 2 | 법인세법
01 법인세 납세의무자 및 과세소득의 범위
···························································332
02 배당소득에 대한 이중과세조정 ··········340
03 세무조정 ·············································345
04 소득처분 ·············································351
05 익금과 익금불산입 ·····························387
06 간주임대료 ··········································401
07 의제배당 ·············································405
08 손금과 손금불산입 ·····························417
09 인건비 ·················································430
10 기부금 ·················································434
11 기업업무추진비 ···································438
12 기업업무추진비와 유사비용과의 구분 443
13 지급이자 ·············································452
14 업무무관자산 ······································458
15 위법지출의 손금성여부 ······················461
16 업무용승용차 관련비용 ······················464
17 손익의 귀속사업연도 ··························467
18 자산의 취득가액 및 자산·부채의 평가
···························································483
19 감가상각비 ··········································492
20 충당금 ·················································505
21 합 병 ··················································518
22 부당행위계산의 부인 ··························536
23 자산의 고가매입 및 저가양도 ···········544
24 업무무관 가지급금 ·····························548
25 불공정자본거래로 인한 이익의 분여 ·561
26 법인세 과세표준 및 세액계산 구조 ··566
27 결손금·이월결손금 ····························571
28 외국납부세액의 조정 ··························574
29 재해손실세액공제 ·······························578
30 사실과 다른 회계처리로 인한 경정에 따른
세액공제 ··············································580
31 토지 등 양도소득에 대한 법인세 ······588
32 미환류소득에 대한 법인세 ·················591
33 청산소득에 대한 법인세 ····················597
34 비영리법인의 법인세 납세의무 ··········602
35 각 연결사업연도의 소득에 대한 법인세
···························································613
36 외국법인의 법인세 납세의무 ·············626
37 법인과세 신탁재산 과세특례 ·············632

PART 3 | 소득세법
01 소득세의 특징과 문제점 ·······················10
02 납세의무자 ············································16
03 금융소득의 범위와 수입시기 ················25
04 금융소득 주요논제 ································34
05 금융소득 과세문제 ································49
06 유사소득구분 ·········································60
07 사업소득 ················································63
08 부동산업 과세문제 ································88
09 근로소득 ················································95
10 연금소득 ··············································110
11 기타소득Ⅰ ··········································119
12 기타소득Ⅱ ··········································140
13 결손금 및 이월결손금 ························149
14 공동사업의 납세의무 ··························153
15 부당행위계산의 부인 ··························169
16 소득금액계산 기타특례 ·······················175
17 종합소득공제 ·······································177
18 종합소득산출세액의 계산 ···················187
19 세액공제 ··············································190
20 퇴직소득세 ··········································205
21 소득세의 기납부세액 ··························212
22 소득세의 원천징수 ······························216
23 소득세의 납세절차 ······························225
24 과세표준과 세액의 결정·경정 및 징수와
환급 등 ···············································229
25 인정소득에 대한 과세문제 ·················245
26 세원투명성 확보를 위한 소득세법상 제도
····························································248
27 양도소득세 과세대상 ··························253
28 1세대 1주택의 양도소득 비과세 ·······269
29 양도·취득시기 및 기준시가 ··············285
30 양도차익의 계산 ·································295
31 양도소득 과세표준의 계산 ·················303
32 양도소득금액 계산특례 ·······················306
33 양도소득세의 계산 ······························312
34 양도소득세 납세절차 ··························317
35 주식양도에 대한 과세문제 ·················321
36 국외전출세 과세특례 ··························327
37 비거주자의 소득세 납세의무 ··············334
38 소득세법상 소득별 정의 및 수입시기 정리
····························································338

PART 4 | 상속세 및 증여세법
01 상속세 및 증여세 기초이론 ···············342
02 상속세의 과세유형 ······························347
03 상속세 과세대상과 납세의무자 ··········349
04 부동산 처분시점 등에 따른 상속재산 포함
여부 판단 ············································355
05 총상속재산가액 ···································358
06 상속세 과세가액 ·································368
07 상속세 과세표준계산(상속공제 등) 383
08 상속세액의 계산 ·································406
09 상속세 신고·납부 및 결정·경정 ····414
10 연부연납제도 ·······································418
11 물납제도 ··············································423
12 가업상속에 대한 상속세의 납부유예 ·430
13 증여세 개요 ········································435
14 증여세 과세대상과 납세의무 ··············437
15 증여재산의 취득시기와 과세관할 ······440
16 증여세 과세가액 ·································442
17 증여세 과세의 적용범위 ·····················453
18 증여세 과세표준 및 증여세액의 계산 468
19 변칙적 거래에 따른 이익의 증여(증여예시)
주요사항 ··············································473
20 저가양수·고가양도에 따른 이익의 증여
····························································491
21 초과배당에 따른 이익의 증여 ············501
22 주식의 상장에 따른 이익의 증여 ······510
23 증여추정 ··············································519
24 명의신탁재산증여의제 ·························530
25 특수관계법인과의 거래를 통한 이익의 증
여의제 ·················································541
26 특수관계법인으로부터 제공받은 사업기회
로 발생한 이익의 증여의제 ···············556
27 특정법인과의 거래를 통한 이익의 증여의
제 ························································560
28 과세가액불산입 및 사후관리 ··············567
29 상증세법상 재산평가 제규정 ··············578