Part O1 세금의 기초 제01장 세금의 의의 ···························································································· 15 1. 세금의 개념 ···································································································· 15 2. 세금의 기본원칙 ····························································································· 16 3. 세금의 사회적 역할 ······················································································· 18 제02장 세금의 분류 및 체계 ············································································· 21 1. 세금의 분류 ···································································································· 21 2. 세금에 관한 법률 ··························································································· 23 제03장 세금의 성립과 소멸 ··············································································· 28 1. 납세의무의 성립 ····························································································· 28 2. 납세의무의 확정 ····························································································· 31 3. 납세의무의 소멸 ····························································································· 32 제04장 세금의 신고와 납부 ··············································································· 35 1. 세금의 관할 ···································································································· 35 2. 수정신고와 경정청구 ······················································································ 35 3. 기한 후 신고 ··································································································· 37 4. 신용카드 등의 세금납부 ················································································ 37 5. 가산세 ·············································································································· 37 제05장 세금에 대한 권리구제 ··········································································· 39 1. 과세전 적부심사 ····························································································· 39 2. 불복청구 ·········································································································· 40 3. 행정소송 ·········································································································· 45 제06장 납세자 권리보호 ···················································································· 46 1. 납세자권리헌장 ······························································································· 46 2. 납세자보호위원회 ··························································································· 51 3. 납세자보호관 ··································································································· 51 4. 납세자권리보호요청 ························································································ 52 제07장 납세의무 불이행 ···················································································· 53 1. 가산세 부과 ···································································································· 53 2. 체납처분절차 이행 ························································································· 53 3. 체납자료의 제공 ··························································································· 53 4. 행정규제 ·········································································································· 54 Part O2 소득과 세금 제01장 소득세 의의 ···························································································· 57 1. 소득세 개념 ···································································································· 57 2. 소득세 특징 ···································································································· 57 제02장 소득세 과세제도 ···················································································· 62 1. 납세의무자 ······································································································ 62 2. 원천징수의무자 ······························································································· 62 3. 과세기간 ·········································································································· 63 4. 납세지 ·············································································································· 63 5. 종합소득세 ······································································································ 64 6. 지방소득세 ······································································································ 69 제03장 금융소득과 세금 ···················································································· 71 1. 이자소득 ·········································································································· 71 2. 배당소득 ·········································································································· 75 3. 금융소득 과세방법 ························································································· 78 제04장 사업소득과 세금 ···················································································· 85 1. 사업소득의 범위 ····························································································· 85 2. 비과세 사업소득 ····························································································· 86 3. 사업소득금액 ··································································································· 86 4. 사업소득의 과세방법 ······················································································ 89 제05장 근로소득과 세금 ···················································································· 91 1. 근로소득의 범위 ····························································································· 91 2. 비과세 근로소득 ····························································································· 92 3. 근로소득금액 ··································································································· 94 4. 근로소득 과세표준 ························································································· 95 5. 근로소득세액 ································································································· 103 6. 근로소득세 과세방법 ···················································································· 111 7. 근로장려세제 ································································································· 115 8. 자녀장려세제 ································································································· 116 제06장 연금소득과 세금 ··················································································· 119 1. 연금소득 ········································································································ 119 2. 비과세 연금소득 ··························································································· 120 3. 연금소득금액의 계산 ···················································································· 121 4. 연금소득의 과세방법 ···················································································· 121 제07장 기타소득과 세금 ··················································································· 123 1. 기타소득의 범위 ··························································································· 123 2. 비과세 기타소득 ··························································································· 125 3. 기타소득금액 ································································································· 125 4. 기타소득에 대한 과세방법 ··········································································· 126 제08장 퇴직소득과 세금 ··················································································· 129 1. 퇴직소득의 범위 ··························································································· 129 2. 비과세 퇴직소득 ··························································································· 130 3. 퇴직소득 산출세액 ······················································································· 130 4. 퇴직소득 과세방법 ······················································································· 132 Part O3 소비와 세금 제01장 소비세 개요 ·························································································· 137 1. 소비세 의의 ·································································································· 137 2. 소비세 분류 ·································································································· 137 제02장 부가가치세 ···························································································· 139 1. 부가가치세의 의의 ······················································································· 139 2. 부가가치세 과세제도 ···················································································· 142 3. 과세대상 ········································································································ 149 4. 영세율과 면세 ······························································································· 155 5. 세금계산서 ···································································································· 162 6. 과세표준과 세액의 계산 ·············································································· 167 7. 신고 및 납부 ································································································· 171 8. 간이과세제도 ································································································· 174 제03장 지방소비세 ···························································································· 178 1. 과세대상 ········································································································ 178 2. 납세의무자 ···································································································· 178 3. 과세표준과 세액 ··························································································· 178 4. 신고·납부 및 배분 ························································································ 179 제04장 개별소비세 ···························································································· 180 1. 과세대상 ········································································································ 180 2. 세율 ··············································································································· 181 3. 납세의무자 및 과세표준 ·············································································· 182 4. 비과세대상 ···································································································· 183 5. 신고 및 납부 ································································································· 184 6. 미납세 반출 및 면세제도 ············································································ 184 7. 장부기록 의무 ······························································································· 185 제05장 주 세 ······································································································ 186 1. 과세대상 및 세율 ························································································· 186 2. 납세의무자 및 과세표준 ·············································································· 187 3. 주세의 면제 ·································································································· 188 4. 신고 및 납부 ································································································· 188 5. 주류제조 및 판매신고 ·················································································· 189 6. 장부 기록의무 ······························································································· 189 제06장 담배소비세 ···························································································· 190 1. 과세대상 ········································································································ 190 2. 납세의무자 ···································································································· 191 3. 세율 ··············································································································· 191 4. 과세 면제 ······································································································ 192 5. 신고 및 납부 ································································································· 193 6. 기장의무 ········································································································ 193 제07장 교통에너지환경세 ················································································· 195 1. 과세대상 ········································································································ 195 2. 납세의무자 ···································································································· 195 3. 과세표준 및 세율 ························································································· 195 4. 미납세반출 및 면세 ······················································································ 196 5. 신고 및 납부 ································································································· 197 제08장 레저세 ···································································································· 198 1. 과세대상 ········································································································ 198 2. 납세의무자 ···································································································· 198 3. 과세표준 및 세율 ························································································· 198 4. 신고 및 납부 ································································································· 198 Part O4 재산과 세금 제01장 재산의 취득과 세금 ············································································· 203 1. 취득세 ············································································································ 203 2. 인지세 ············································································································ 207 제02장 재산의 보유와 세금 ············································································· 210 1. 재산세 ············································································································ 210 2. 종합부동산세 ································································································· 215 3. 자동차세 ········································································································ 219 제03장 재산의 양도와 세금 ············································································· 223 1. 양도소득의 개념 ··························································································· 223 2. 양도소득세 과세대상 ···················································································· 223 3. 양도의 개념 ·································································································· 224 4. 비과세 양도소득 ··························································································· 225 5. 양도소득세 과세표준 ···················································································· 228 6. 양도소득 산출세액 ······················································································· 231 7. 양도소득세 신고ㆍ납부 ················································································ 233 제04장 재산의 상속과 세금 ············································································· 237 1. 상속세 의의 ·································································································· 237 2. 상속세 납세의무 ··························································································· 237 3. 상속세 과세가액 ··························································································· 239 4. 상속세 과세표준 ··························································································· 243 5. 상속세액 ········································································································ 247 6. 상속세 납세절차 ··························································································· 250 7. 상속세 결정과 경정 ······················································································ 251 제05장 재산의 증여와 세금 ············································································· 255 1. 증여세 의의 ·································································································· 255 2. 증여세 납세의무 ··························································································· 255 3. 증여세 과세가액 ··························································································· 257 4. 증여세 과세표준 ··························································································· 260 5. 증여세액 ········································································································ 262 6. 증여세의 납세절차 ······················································································· 264