2025 세법학 단권화 기본서 알기쉬운 세법학 2

PART 5 부가가치세법
01 부가가치세의 과세유형과 과세방법 ······ 10
02 국경세조정 ············································ 18
03 부가가치세의 역진성 ···························· 20
04 환수효과와 누적효과 ···························· 23
05 VAT 납세의무자 ································· 28
06 신탁관련 수탁자의 물적납세의무 ········· 37
07 납세지 ················································· 39
08 사업자등록 ············································ 44
09 VAT 과세거래 ······································ 50
10 재화의 공급의제 ································· 61
11 부수재화 또는 용역 ·························· 74
12 공급시기 및 공급장소 ······················ 80
13 영세율 ··············································· 87
14 면세제도 ············································ 92
15 과세표준 ············································ 108
16 대손세액공제 ····································· 128
17 부동산임대업의 VAT 과세문제 ·········· 130
18 거래징수 ·············································· 133
19 세금계산서 ········································ 136
20 매입세액공제 ··································· 160
21 의제매입세액공제 ······························ 171
22 겸영사업자의 VAT 과세문제 ··········· 175
23 가산세 ················································· 185
24 대리납부제도 ······································· 189
25 부가가치세의 신고와 납부 ················· 202
26 재화의 수입에 대한 부가가치세 납부의
유예 ····················································· 204
27 부가가치세의 환급 ······························ 207
28 부가가치세의 결정과 경정 및 징수 ··· 209
29 간이과세제도 ····································· 212
30 간이 vs 일반 과세유형변경 ··············· 222

PART 6 개별소비세법
01 개별소비세의 특징 ······························ 230
02 VAT vs 개별소비세 ··························· 232
03 과세대상별 세율구조 ························ 235
04 개별소비세의 비과세 ························ 243
05 납세의무자 ·········································· 244
06 과세표준 ·············································· 245
07 과세대상판정 및 과세시기 ················· 253
08 제조･반출의제 ··································· 261
09 미납세반출 ·········································· 265
10 개별소비세의 면세제도 ······················· 276
11 세액의 공제 및 환급 ························ 284
12 개별소비세의 신고 및 납부 ··············· 303
13 납세담보 ············································ 312
14 개별소비세의 신고납부특례 ················ 313
15 결정･경정 등 ······································ 317
16 협력의무 및 과세감독 ························ 318

PART 7 지방세법
01 지방세 총론 ········································ 324
02 취득세의 기본사항 ······························ 337
03 취득세 납세의무자 ······························ 343
04 명의신탁에 대한 취득세의 과세문제 · 352
05 취득세 비과세 ································· 364
06 과세표준 ·············································· 367
07 취득세의 세율 ································· 379
08 취득시기 ············································ 398
09 취득세 납세절차 ······························· 409
10 과점주주의 간주취득세 ····················· 416
11 등록분 등록면허세 ······························ 428
12 재산세의 개요 ····································· 436
13 재산세 납세의무자 ···························· 439
14 재산세 비과세 ····································· 442
15 토지에 대한 재산세 과세대상 구분 ··· 444
16 재산세의 과세표준 및 세율 ··············· 451
17 재산세의 신고 및 납부절차 ··············· 459
18 지방세특례제한법 총칙 및 보칙 ········ 465
19 지방세특례제한법 주요 감면규정 ······· 471

PART 8 조세특례제한법
01 총 칙 ··················································· 486
02 직접국세 ·············································· 490
03 기타의 조세특례 ································· 654
04 사업재편계획을 위한 조세특례 ·········· 678
05 보 칙 ··················································· 684