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법인세법 요약정보 및 구매

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판매가격 19,000원
저자 이종태
발행일 2019-03-25
ISBN 978-89-254-1354-9(93320)
페이지 380
판형 46배
포인트 0점
배송비결제 주문시 결제

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    도서소개

    이 책은 다음의 두 가지 점에 초점을 맞추어 그 내용을 구성하였다.
    첫째, 법인세법의 전체적인 체계에 따라 내용을 구성하되, 재무회계에서 전개되고 있는 내용과 비교하면서 그 체계를 구성하였다. 즉 익금항목과 손금항목은 재무회계에서의 수익ㆍ비용회계, 자산의 취득가액 결정과 자산ㆍ부채의 평가는 재무회계에서의 자산ㆍ부채회계와 비교하면서 법인세법의 내용을 정리하였다. 이렇게 정리하는 것은 상당한 무리가 있었고, 그 내용이 실제와는 다른 부분도 있었지만 법인세법의 전체적인 흐름을 파악하는 데는 도움이 되리라 확신한다.
    둘째, 가능한 한 법인세법의 개정에 따른 교재의 수정을 최소화하고자 노력하였다. 따라서 법 조문의 명시는 생략하였고, 자주 개정되는 내용은 축소하려고 노력하였다. 그러나 조세특례제한법의 내용은 수시로 바뀌게 되므로 이 부분에서는 한계를 가지며, 개정이 될 때마다 교재를 수정할 수밖에 없을 것이다.

    목차

    머리말 / 3
    제1장 총설 ··························································································9
    1-1 세무회계와 세무회계학 ·································································9
    1-2 법인세의 과세소득 ····································································17
    1-3 납세의무자 ············································································20
    1-4 사업연도와 납세지 ····································································21
    제2장 법인세의 계산구조 ·········································································27
    2-1 개요 ··················································································27
    2-2 세무조정 ··············································································29
    2-3 소득처분 ··············································································35
    2-4 각 사업연도 소득에 대한 법인세 계산구조 ···········································45
    2-5 세무조정계산서 ·······································································46
    제3장 익금항목과 익금불산입항목 ·······························································55
    3-1 익금항목 ··············································································55
    3-2 익금불산입항목 ·······································································66
    3-3 의제배당 ··············································································76
    3-4 배당소득에 대한 이중과세의 조정 ····················································84
    제4장 손금항목과 손금불산입항목 ·······························································91
    4-1 손금항목 ··············································································91
    4-2 손금불산입항목 ·······································································93
    4-3 인건비 ················································································95
    4-4 세금과 공과금 ·······································································100
    4-5 과다경비 및 업무무관비용 ···························································106
    제5장 접대비 ····················································································111
    5-1 접대비의 개념과 범위 ·······························································111
    5-2 접대비의 세무조정 ···································································114
    5-3 접대비의 손금귀속시기 ······························································118
    5-4 자산으로 계상한 접대비의 한도초과액 ···············································120
    5-5 현물접대비의 평가 ···································································121
    제6장 기부금 ····················································································123
    6-1 기부금의 범위 ·······································································123
    6-2 기부금의 종류 ·······································································125
    6-3 기부금의 손금산입한도액 ····························································128
    6-4 기부금의 손금귀속시기 ······························································133
    6-5 현물기부금의 평가 ···································································134
    제7장 지급이자 ··················································································137
    7-1 채권자가 불분명한 사채이자 ·························································137
    7-2 비실명 채권ㆍ증권의 이자 ···························································138
    7-3 건설자금이자 ········································································139
    7-4 업무무관자산 등에 대한 지급이자 ···················································143
    제8장 손익의 귀속사업연도 ·····································································149
    8-1 일반원칙 ·············································································149
    8-2 거래형태별 손익의 귀속사업연도 ····················································150
    제9장 자산의 취득가액과 자산ㆍ부채의 평가 ··················································167
    9-1 자산의 취득가액 ·····································································167
    9-2 자산ㆍ부채의 평가 ···································································174
    9-3 재고자산의 평가 ·····································································176
    9-4 유가증권의 평가 ·····································································181
    9-5 외화자산ㆍ부채의 평가 ······························································185
    제10장 감가상각비 ················································································189
    10-1 감가상각자산 ·······································································189
    10-2 감가상각의 결정요소 ·······························································191
    10-3 감가상각의 방법과 상각범위액 ·····················································202
    10-4 감가상각비의 시부인계산과 세무조정 ···············································206
    제11장 충당금과 준비금 ···········································································225
    11-1 퇴직연금충당금 ·····································································226
    11-2 대손금과 대손충당금 ·······························································233
    11-3 일시상각충당금 ·····································································244
    11-4 구상채권상각충당금 ································································253
    11-5 준비금 ·············································································254
    제12장 부당행위계산의 부인 ·····································································257
    12-1 의의 ················································································257
    12-2 부당행위계산부인의 적용요건 ······················································257
    12-3 부당행위계산부인의 판단기준(시가) ·················································261
    12-4 부당행위계산의 부인과 관련된 세무조정 ···········································262
    제13장 합병 및 분할 등에 대한 특례 ····························································273
    13-1 합병에 대한 특례 ··································································273
    13-2 분할에 대한 특례 ··································································280
    13-3 물적분할 및 현물출자에 대한 특례 ·················································289
    13-4 기타 합병 및 분할 관련 특례 ······················································294
    제14장 과세표준과 세액의 계산 ··································································299
    14-1 과세표준의 계산 ···································································299
    14-2 산출세액의 계산 ···································································304
    14-3 세액감면 ···········································································309
    14-4 세액공제 ···········································································311
    14-5 최저한세 ···········································································323
    14-6 가산세 ·············································································327
    14-7 기납부세액 ·········································································336
    제15장 법인세의 납세절차 ········································································341
    15-1 법인세의 신고 ······································································341
    15-2 법인세의 납부 ······································································342
    15-3 결정과 경정 ········································································342
    제16장 그 밖의 법인세 납세의무 ································································347
    16-1 비영리법인의 각 사업연도 소득에 대한 법인세 ····································347
    16-2 청산소득에 대한 법인세 ····························································352
    16-3 각 연결사업연도의 소득에 대한 법인세 ············································356
    찾아보기 ···················································································374

    저자소개

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