세무회계강의(2026)(개정판 10판)
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제1편 조세법 총론
1. 조세의 개념·························································································13
2. 조세의 분류·························································································13
3. 조세법의 의의와 법원··········································································15
제2편 국세기본법
제01장 총 칙
1. 국세기본법 통칙 ··················································································19
2. 기간과 기한·························································································21
3. 서류의 송달·························································································24
4. 인격······································································································26
연습문제 / 28 해답 및 해설 / 34
제02장 국세부과의 원칙과 세법적용의 원칙
1. 국세부과의 원칙 ··················································································36
2. 세법적용의 원칙 ··················································································38
연습문제 / 40 해답 및 해설 / 44
제03장 납세의무의 성립ㆍ확정ㆍ소멸
1. 납세의무의 성립 ··················································································45
2. 납세의무의 확정 ··················································································46
3. 납세의무의 소멸 ··················································································48
연습문제 / 51 해답 및 해설 / 54
제04장 납세의무의 확장
1. 납세의무의 승계 ··················································································55
2. 연대납세의무························································································56
3. 제2차 납세의무····················································································56
4. 납세담보·······························································································58
연습문제 / 60 해답 및 해설 / 63
제05장 국세와 일반채권의 관계
1. 국세의 우선권······················································································64
2. 국세우선권에 대한 제한······································································65
3. 물적납세의무························································································67
연습문제 / 69 해답 및 해설 / 70
제06장 과세와 환급
1. 관할관청·······························································································71
2. 수정신고와 경정 등의 청구 ·································································71
3. 가산세··································································································74
4. 국세환급금 ···························································································76
연습문제 / 78 해답 및 해설 / 82
제07장 조세쟁송
1. 통칙 ······································································································83
2. 불복청구의 대상과 청구인···································································85
3. 불복청구의 절차 ··················································································85
4. 불복청구에 대한 결정 ··········································································86
연습문제 / 88 해답 및 해설 / 90
제08장 납세자의 권리
1. 납세자권리헌장의 제정 및 교부··························································91
2. 과세전적부심사····················································································96
연습문제 / 98 해답 및 해설 / 100
제3편 소득세 회계
제01장 소득세 총론
1. 소득세의 기초이론·············································································103
2. 납세의무자 ··························································································105
3. 과세기간과 납세지·············································································106
제02장 종합소득세
1. 종합소득금액의 계산··········································································107
2. 과세표준과 세액의 계산····································································141
3. 신고 및 납부······················································································166
제03장 퇴직소득세
1. 퇴직소득의 범위 ·················································································185
2. 비과세소득 ··························································································186
3. 퇴직소득세의 계산·············································································186
4. 퇴직소득에 대한 과세방법·································································188
제04장 양도소득세
1. 양도의 개념························································································189
2. 양도소득의 범위 ·················································································189
3. 비과세소득 ··························································································191
4. 양도소득세의 계산·············································································193
5. 신고 및 납부······················································································197
제4편 법인세 회계
제01장 법인세 총론
1. 법인세의 의의····················································································209
2. 법인세의 과세대상 소득····································································209
3. 법인세의 납세의무자··········································································210
4. 사업연도와 납세지·············································································211
제02장 법인세의 계산구조
1. 각 사업연도 소득의 계산··································································213
2. 법인세 과세표준과 세액의 계산························································214
3. 주요 서식 ···························································································215
제03장 세무조정과 소득처분
1. 세무조정·····························································································223
2. 소득처분·····························································································224
제04장 익 금
1. 개념 ····································································································228
2. 익금항목·····························································································228
3. 익금불산입항목···················································································237
제05장 손 금
1. 개념 ····································································································243
2. 손금항목·····························································································243
3. 손금불산입항목···················································································244
제06장 접대비ㆍ기부금 및 지급이자
1. 접대비·································································································254
2. 기부금·································································································259
3. 지급이자·····························································································265
제07장 자산ㆍ부채의 평가와 손익의 귀속시기
1. 자산ㆍ부채의 평가기준······································································270
2. 유가증권의 평가 ·················································································270
3. 재고자산의 평가 ·················································································271
4. 손익의 귀속시기 ·················································································275
제08장 고정자산의 감가상각비
1. 감가상각의 의의 ·················································································276
2. 세무상 감가상각비의 특징·································································276
3. 감가상각비의 계산요소 ······································································277
4. 감가상각비 시부인계산 ······································································280
5. 즉시상각의 의제 ·················································································281
제09장 충당금
1. 개요 ····································································································286
2. 퇴직급여충당금과 퇴직연금부담금·····················································286
3. 대손금과 대손충당금··········································································289
제10장 부당행위계산의 부인
1. 의의 ····································································································294
2. 적용요건·····························································································294
3. 부당행위계산의 기준··········································································296
4. 세무조정·····························································································296
5. 가지급금 인정이자·············································································297
제11장 과세표준 및 세액의 계산
1. 과세표준의 계산 ·················································································304
2. 산출세액의 계산 ·················································································306
3. 세액감면과 세액공제··········································································307
4. 최저한세·····························································································309
제12장 신고 및 납부
1. 사업연도 중의 신고와 납부 ·······························································316
2. 법인세 과세표준 신고와 자진납부 ····················································317
1. 조세의 개념·························································································13
2. 조세의 분류·························································································13
3. 조세법의 의의와 법원··········································································15
제2편 국세기본법
제01장 총 칙
1. 국세기본법 통칙 ··················································································19
2. 기간과 기한·························································································21
3. 서류의 송달·························································································24
4. 인격······································································································26
연습문제 / 28 해답 및 해설 / 34
제02장 국세부과의 원칙과 세법적용의 원칙
1. 국세부과의 원칙 ··················································································36
2. 세법적용의 원칙 ··················································································38
연습문제 / 40 해답 및 해설 / 44
제03장 납세의무의 성립ㆍ확정ㆍ소멸
1. 납세의무의 성립 ··················································································45
2. 납세의무의 확정 ··················································································46
3. 납세의무의 소멸 ··················································································48
연습문제 / 51 해답 및 해설 / 54
제04장 납세의무의 확장
1. 납세의무의 승계 ··················································································55
2. 연대납세의무························································································56
3. 제2차 납세의무····················································································56
4. 납세담보·······························································································58
연습문제 / 60 해답 및 해설 / 63
제05장 국세와 일반채권의 관계
1. 국세의 우선권······················································································64
2. 국세우선권에 대한 제한······································································65
3. 물적납세의무························································································67
연습문제 / 69 해답 및 해설 / 70
제06장 과세와 환급
1. 관할관청·······························································································71
2. 수정신고와 경정 등의 청구 ·································································71
3. 가산세··································································································74
4. 국세환급금 ···························································································76
연습문제 / 78 해답 및 해설 / 82
제07장 조세쟁송
1. 통칙 ······································································································83
2. 불복청구의 대상과 청구인···································································85
3. 불복청구의 절차 ··················································································85
4. 불복청구에 대한 결정 ··········································································86
연습문제 / 88 해답 및 해설 / 90
제08장 납세자의 권리
1. 납세자권리헌장의 제정 및 교부··························································91
2. 과세전적부심사····················································································96
연습문제 / 98 해답 및 해설 / 100
제3편 소득세 회계
제01장 소득세 총론
1. 소득세의 기초이론·············································································103
2. 납세의무자 ··························································································105
3. 과세기간과 납세지·············································································106
제02장 종합소득세
1. 종합소득금액의 계산··········································································107
2. 과세표준과 세액의 계산····································································141
3. 신고 및 납부······················································································166
제03장 퇴직소득세
1. 퇴직소득의 범위 ·················································································185
2. 비과세소득 ··························································································186
3. 퇴직소득세의 계산·············································································186
4. 퇴직소득에 대한 과세방법·································································188
제04장 양도소득세
1. 양도의 개념························································································189
2. 양도소득의 범위 ·················································································189
3. 비과세소득 ··························································································191
4. 양도소득세의 계산·············································································193
5. 신고 및 납부······················································································197
제4편 법인세 회계
제01장 법인세 총론
1. 법인세의 의의····················································································209
2. 법인세의 과세대상 소득····································································209
3. 법인세의 납세의무자··········································································210
4. 사업연도와 납세지·············································································211
제02장 법인세의 계산구조
1. 각 사업연도 소득의 계산··································································213
2. 법인세 과세표준과 세액의 계산························································214
3. 주요 서식 ···························································································215
제03장 세무조정과 소득처분
1. 세무조정·····························································································223
2. 소득처분·····························································································224
제04장 익 금
1. 개념 ····································································································228
2. 익금항목·····························································································228
3. 익금불산입항목···················································································237
제05장 손 금
1. 개념 ····································································································243
2. 손금항목·····························································································243
3. 손금불산입항목···················································································244
제06장 접대비ㆍ기부금 및 지급이자
1. 접대비·································································································254
2. 기부금·································································································259
3. 지급이자·····························································································265
제07장 자산ㆍ부채의 평가와 손익의 귀속시기
1. 자산ㆍ부채의 평가기준······································································270
2. 유가증권의 평가 ·················································································270
3. 재고자산의 평가 ·················································································271
4. 손익의 귀속시기 ·················································································275
제08장 고정자산의 감가상각비
1. 감가상각의 의의 ·················································································276
2. 세무상 감가상각비의 특징·································································276
3. 감가상각비의 계산요소 ······································································277
4. 감가상각비 시부인계산 ······································································280
5. 즉시상각의 의제 ·················································································281
제09장 충당금
1. 개요 ····································································································286
2. 퇴직급여충당금과 퇴직연금부담금·····················································286
3. 대손금과 대손충당금··········································································289
제10장 부당행위계산의 부인
1. 의의 ····································································································294
2. 적용요건·····························································································294
3. 부당행위계산의 기준··········································································296
4. 세무조정·····························································································296
5. 가지급금 인정이자·············································································297
제11장 과세표준 및 세액의 계산
1. 과세표준의 계산 ·················································································304
2. 산출세액의 계산 ·················································································306
3. 세액감면과 세액공제··········································································307
4. 최저한세·····························································································309
제12장 신고 및 납부
1. 사업연도 중의 신고와 납부 ·······························································316
2. 법인세 과세표준 신고와 자진납부 ····················································317
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