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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.. |
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저:이병현
세무사. 홍익대학교 경영학과 졸업. 40회 세무사시험 합격.
前 정&리 회계학원 세법 강사, 삼일사이버회계학원 세법 강사, 웅지세무대학 교수, 웅지경영아카데미 강사, KG에듀원 미래경영아카데미 세법 강사.
現 에듀윌 세무회계 세법 강사.
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2025 세법학 단권화 기본서 알기쉬운 세법학 2 - 이병현 지음 세무사 시험을 대비할 수 있는 세법학 단권화 교재다. 기존의 조문 나열식 구성을 벗어나 논제 형식으로 구성하여 각 논제별로 관련 법령과 관련 판례를 수록하였다. 논제 형식으로 구성된 주제별로 목차를 소제목 중심으로 구성하고 관련 내용을 번호형식으로 제시하였다. |
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