신방수 세무사의 확 바뀐 보험 절세 가이드북: 실전편
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주문일로부터 8-12 영업일
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주문일로부터 6-8 영업일
기초부터 실전까지, 보험 가입자를 위한 세무 가이드북!
이 책은 보험과 관련해서 발생할 수 있는 세무상 쟁점을 다양한 각도에서 분석하고 있으며, 보험상품을 종류별로 구분하고, 보험 가입부터 보험금 수령 시까지 발생할 수 있는 세금 문제를 개인과 개인사업자, 법인 등으로 구분해서 세부적으로 다루고 있다. 구체적으로는 보험세금에 관한 기초 지식부터 개인과 개인사업자가 알아야 할 보험세금, 재산가들이 궁금해하는 상속과 증여에 관한 세금, 영리법인의 법인과 관련된 다양한 세무처리법을 체계적으로 살펴본다.
또한, 실전에 필요한 사례를 들어 문제 해결을 쉽게 할 수 있도록 돕고 있다. 이와 더불어 실무 적응력을 높이기 위해 모든 내용을 사례로 엮어 쟁점을 분석하고, 이론과 사례를 결합해 분석한다. 초보자의 관점에서는 보험세금이 상당히 난해하다고 느껴질 수 있는데, 이를 위해 챗GPT의 활용 사례를 군데군데 실어 독자들의 이해를 돕는다.
보험상품은 쓰임새가 다양해서 연금소득 과세, 상속세나 증여세 과세, 법인세 과세 등 세제의 변화가 심하다. 보험에 대한 별도의 세제가 없고, 대부분 해석에 의존하고 있는 현실에서 쉽고, 다양한 세무정보를 접할 수 있도록 만든 이 책은 보험 가입자들을 포함해서 보험과 관련된 세제를 다루는 사람들이 꼭 읽어봐야 할 필독서로 자리매김할 것이다.
이 책은 보험과 관련해서 발생할 수 있는 세무상 쟁점을 다양한 각도에서 분석하고 있으며, 보험상품을 종류별로 구분하고, 보험 가입부터 보험금 수령 시까지 발생할 수 있는 세금 문제를 개인과 개인사업자, 법인 등으로 구분해서 세부적으로 다루고 있다. 구체적으로는 보험세금에 관한 기초 지식부터 개인과 개인사업자가 알아야 할 보험세금, 재산가들이 궁금해하는 상속과 증여에 관한 세금, 영리법인의 법인과 관련된 다양한 세무처리법을 체계적으로 살펴본다.
또한, 실전에 필요한 사례를 들어 문제 해결을 쉽게 할 수 있도록 돕고 있다. 이와 더불어 실무 적응력을 높이기 위해 모든 내용을 사례로 엮어 쟁점을 분석하고, 이론과 사례를 결합해 분석한다. 초보자의 관점에서는 보험세금이 상당히 난해하다고 느껴질 수 있는데, 이를 위해 챗GPT의 활용 사례를 군데군데 실어 독자들의 이해를 돕는다.
보험상품은 쓰임새가 다양해서 연금소득 과세, 상속세나 증여세 과세, 법인세 과세 등 세제의 변화가 심하다. 보험에 대한 별도의 세제가 없고, 대부분 해석에 의존하고 있는 현실에서 쉽고, 다양한 세무정보를 접할 수 있도록 만든 이 책은 보험 가입자들을 포함해서 보험과 관련된 세제를 다루는 사람들이 꼭 읽어봐야 할 필독서로 자리매김할 것이다.
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실전 사례로 배우는 보험세금의 모든 것!
이 책은 많은 사랑을 받았던 《보험 세무 가이드북(실전 편)》을 전면 개정한 책으로, 보험과 관련된 세무상 쟁점들에 관한 해결법과 다양한 세무정보를 제공하기 위해서 집필됐다.
이 책은 총 8장과 부록으로 구성됐다. 1장부터 3장까지는 보험세금에 관한 기초지식을 소개한다. 4장과 5장은 개인과 개인사업자가 알아야 할 보험세금에 대해 알려준다. 6장과 7장은 재산가들이 궁금해하는 상속과 증여에 관한 세금을 다루고 있으며, 8장은 영리법인의 법인과 관련된 다양한 세무처리법을 체계적으로 설명해준다. 마지막으로 부록은 영리법인의 실전 보험마케팅 사례를 제시한다.
최근 과세관청의 보험에 관한 시각을 파악하는 한편, 2021년에 도입된 금융소비자보호법률(금소법)에 관한 소개도 포함한 이 책은 보험에 대한 세무정보를 입체적으로 다뤘다. 보험가입 당사자인 개인과 법인은 물론이고, 보험상품을 판매하는 회사와 일선 현장에서 뛰는 재무설계사 그리고 세무처리를 도맡아 하는 세무회계사무소 종사자에게는 특히 유용한 책이 될 것이다. 다른 금융상품과 달리 세제가 복잡한 보험상품을 정복하고 싶다면 이 책을 꼭 읽어보자!
이 책은 많은 사랑을 받았던 《보험 세무 가이드북(실전 편)》을 전면 개정한 책으로, 보험과 관련된 세무상 쟁점들에 관한 해결법과 다양한 세무정보를 제공하기 위해서 집필됐다.
이 책은 총 8장과 부록으로 구성됐다. 1장부터 3장까지는 보험세금에 관한 기초지식을 소개한다. 4장과 5장은 개인과 개인사업자가 알아야 할 보험세금에 대해 알려준다. 6장과 7장은 재산가들이 궁금해하는 상속과 증여에 관한 세금을 다루고 있으며, 8장은 영리법인의 법인과 관련된 다양한 세무처리법을 체계적으로 설명해준다. 마지막으로 부록은 영리법인의 실전 보험마케팅 사례를 제시한다.
최근 과세관청의 보험에 관한 시각을 파악하는 한편, 2021년에 도입된 금융소비자보호법률(금소법)에 관한 소개도 포함한 이 책은 보험에 대한 세무정보를 입체적으로 다뤘다. 보험가입 당사자인 개인과 법인은 물론이고, 보험상품을 판매하는 회사와 일선 현장에서 뛰는 재무설계사 그리고 세무처리를 도맡아 하는 세무회계사무소 종사자에게는 특히 유용한 책이 될 것이다. 다른 금융상품과 달리 세제가 복잡한 보험상품을 정복하고 싶다면 이 책을 꼭 읽어보자!
목차
목차
머리말··································································································· 4
일러두기································································································· 9
| 제1장 | 보험세금을 꼭 알아야 하는 이유
개인과 법인이 모든 세금을 알아야 하는 이유·················································· 17
가입자가 보험세금을 알아야 하는 이유························································· 20
보험업계가 보험세금을 알아야 하는 이유······················································ 27
세무업계가 보험세금을 알아야 하는 이유······················································ 31
보험세금을 완벽히 정복하는 방법································································ 35
[절세 탐구 1] 종합소득세 과세방법································································· 40
[절세 탐구 2] 보험마케팅 시 주의해야 할 금융소비자보호법·································· 44
| 제2장 | 보장성·저축성·연금저축보험 : 세금혜택과 소득세를 확인하라!
보험상품과 세금의 관계············································································ 49
보장성보험과 과세체계 요약······································································ 54
저축성보험과 과세체계 요약······································································ 58
연금저축보험과 과세체계 요약··································································· 62
[절세 탐구 1] 저축성보험 차익 비과세 변천사···················································· 68
[절세 탐구 2] 저축성보험의 비과세 마케팅(종합)················································· 76
[절세 탐구 3] 공적연금소득과 사적연금소득의 과세체계······································ 81
[절세 탐구 4] 퇴직연금의 과세체계································································· 86
[절세 탐구 5] 보험과 건강보험료의 관계·························································· 89
| 제3장 | 보험 계약 : 가입·변경·해지 시 세무상 쟁점을 확인하라!
보험 계약과 세무상 쟁점··········································································· 95
계약자 또는 수익자의 변경과 세무상 쟁점····················································100
보험료의 납입 및 중도인출 등과 세무상 쟁점·················································104
보험금의 수령과 세무상 쟁점····································································108
보험 계약 해지와 세무상 쟁점···································································112
[절세 탐구] 명의변경 시 주의해야 할 상속세와 증여세······································115
| 제4장 | 직장인 : 세금혜택을 받은 후에는 과세에 주의하라!
직장인과 연말정산 구조···········································································123
근로자의 보장성보험과 세액공제································································127
보장성보험금 수령과 과세체계··································································131
직장인의 연금계좌 세액공제와 소득세 과세방법·············································134
연금계좌 해지와 과세체계········································································139
| 제5장 | 개인사업자 : 본인과 사업장의 보험 절세법을 구분하라!
개인사업자들의 보험과 과세체계································································145
사업자의 보험료와 절세효과·····································································148
종업원을 위한 단체 보장성보험··································································151
종업원의 퇴직연금과 비용처리법································································154
[절세 탐구] 고소득 사업자와 사내근로복지기금··············································158
| 제6장 | 개인의 증여 : 보험명의 변경에 유의하라!
보험금 증여와 세무상 쟁점·······································································163
보험 계약과 증여세 과세대상 판단······························································167
보험금 증여세 과세요건···········································································171
보험금 증여재산가액 계산법·····································································174
명의변경과 증여 시기··············································································178
보험금 증여재산평가법············································································182
보장성보험과 증여세 과세사례··································································186
저축성보험과 증여세 과세사례··································································189
연금저축보험과 증여세 과세사례································································195
즉시연금보험과 증여세 과세사례································································199
[절세 탐구 1] 증여재산공제와 보험마케팅·······················································205
[절세 탐구 2] 증여 시기를 활용하는 보험마케팅················································21
| 제7장 | 재산가의 상속 : 종신보험을 활용하라!
보험금 상속과 세무상 쟁점·······································································217
보험 계약과 상속세 과세대상 판단······························································220
상속세 예측을 위한 계산절차····································································224
보험금과 금융재산상속공제······································································228
상속세 납부방법····················································································232
종신보험으로 상속세 납부를 대비하는 방법···················································236
[절세 탐구] 상속 보험금을 나누는 방법························································240
| 제8장 | 영리법인 : 보험비용처리법에 능숙하라!
법인보험과 세무상 쟁점···········································································245
법인의 보험료 지출과 자산 및 비용의 구분····················································248
보험료 지출액과 임직원 근로소득과의 관계···················································254
보험금 임직원 지급 시 세무처리법······························································259
[절세 탐구 1] 법인의 보험상품에 관한 회계처리사례··········································264
[절세 탐구 2] 임직원에 대한 인건비 규제와 임원 퇴직소득세 계산법·······················270
| 부록 | 영리법인 실전 보험마케팅
법인의 보장성보험 마케팅········································································277
법인의 저축성보험 마케팅········································································282
퇴직연금과 저축성보험의 동시 마케팅·························································287
[절세 탐구 1] CEO와 기업이 자산을 임대차하는 방법········································291
[절세 탐구 2] 과다 잉여금과 세무상 쟁점(가지급금, 이익 소각 등 포함)·······················295
일러두기································································································· 9
| 제1장 | 보험세금을 꼭 알아야 하는 이유
개인과 법인이 모든 세금을 알아야 하는 이유·················································· 17
가입자가 보험세금을 알아야 하는 이유························································· 20
보험업계가 보험세금을 알아야 하는 이유······················································ 27
세무업계가 보험세금을 알아야 하는 이유······················································ 31
보험세금을 완벽히 정복하는 방법································································ 35
[절세 탐구 1] 종합소득세 과세방법································································· 40
[절세 탐구 2] 보험마케팅 시 주의해야 할 금융소비자보호법·································· 44
| 제2장 | 보장성·저축성·연금저축보험 : 세금혜택과 소득세를 확인하라!
보험상품과 세금의 관계············································································ 49
보장성보험과 과세체계 요약······································································ 54
저축성보험과 과세체계 요약······································································ 58
연금저축보험과 과세체계 요약··································································· 62
[절세 탐구 1] 저축성보험 차익 비과세 변천사···················································· 68
[절세 탐구 2] 저축성보험의 비과세 마케팅(종합)················································· 76
[절세 탐구 3] 공적연금소득과 사적연금소득의 과세체계······································ 81
[절세 탐구 4] 퇴직연금의 과세체계································································· 86
[절세 탐구 5] 보험과 건강보험료의 관계·························································· 89
| 제3장 | 보험 계약 : 가입·변경·해지 시 세무상 쟁점을 확인하라!
보험 계약과 세무상 쟁점··········································································· 95
계약자 또는 수익자의 변경과 세무상 쟁점····················································100
보험료의 납입 및 중도인출 등과 세무상 쟁점·················································104
보험금의 수령과 세무상 쟁점····································································108
보험 계약 해지와 세무상 쟁점···································································112
[절세 탐구] 명의변경 시 주의해야 할 상속세와 증여세······································115
| 제4장 | 직장인 : 세금혜택을 받은 후에는 과세에 주의하라!
직장인과 연말정산 구조···········································································123
근로자의 보장성보험과 세액공제································································127
보장성보험금 수령과 과세체계··································································131
직장인의 연금계좌 세액공제와 소득세 과세방법·············································134
연금계좌 해지와 과세체계········································································139
| 제5장 | 개인사업자 : 본인과 사업장의 보험 절세법을 구분하라!
개인사업자들의 보험과 과세체계································································145
사업자의 보험료와 절세효과·····································································148
종업원을 위한 단체 보장성보험··································································151
종업원의 퇴직연금과 비용처리법································································154
[절세 탐구] 고소득 사업자와 사내근로복지기금··············································158
| 제6장 | 개인의 증여 : 보험명의 변경에 유의하라!
보험금 증여와 세무상 쟁점·······································································163
보험 계약과 증여세 과세대상 판단······························································167
보험금 증여세 과세요건···········································································171
보험금 증여재산가액 계산법·····································································174
명의변경과 증여 시기··············································································178
보험금 증여재산평가법············································································182
보장성보험과 증여세 과세사례··································································186
저축성보험과 증여세 과세사례··································································189
연금저축보험과 증여세 과세사례································································195
즉시연금보험과 증여세 과세사례································································199
[절세 탐구 1] 증여재산공제와 보험마케팅·······················································205
[절세 탐구 2] 증여 시기를 활용하는 보험마케팅················································21
| 제7장 | 재산가의 상속 : 종신보험을 활용하라!
보험금 상속과 세무상 쟁점·······································································217
보험 계약과 상속세 과세대상 판단······························································220
상속세 예측을 위한 계산절차····································································224
보험금과 금융재산상속공제······································································228
상속세 납부방법····················································································232
종신보험으로 상속세 납부를 대비하는 방법···················································236
[절세 탐구] 상속 보험금을 나누는 방법························································240
| 제8장 | 영리법인 : 보험비용처리법에 능숙하라!
법인보험과 세무상 쟁점···········································································245
법인의 보험료 지출과 자산 및 비용의 구분····················································248
보험료 지출액과 임직원 근로소득과의 관계···················································254
보험금 임직원 지급 시 세무처리법······························································259
[절세 탐구 1] 법인의 보험상품에 관한 회계처리사례··········································264
[절세 탐구 2] 임직원에 대한 인건비 규제와 임원 퇴직소득세 계산법·······················270
| 부록 | 영리법인 실전 보험마케팅
법인의 보장성보험 마케팅········································································277
법인의 저축성보험 마케팅········································································282
퇴직연금과 저축성보험의 동시 마케팅·························································287
[절세 탐구 1] CEO와 기업이 자산을 임대차하는 방법········································291
[절세 탐구 2] 과다 잉여금과 세무상 쟁점(가지급금, 이익 소각 등 포함)·······················295
저자
저자
신방수
신방수 세무사
국내 세무업계에서 가장 많은 책을 쓰고, 가장 많은 독자층을 탄생시킨 베테랑 세무사다. 또한, 연간 강의를 100회 이상 하면서 독자들과 소통을 늘리고 있다. 현재 기업과 개인고객을 위해 다양한 컨설팅 및 세무회계 서비스 제공도 병행하고 있다.
한양대학교 경영학과를 졸업하고, 연세대학교 법무대학원에서 조세법을 전공했다. 세무법인 정상 대표이사를 역임하고, 현재는 이 법인의 이사로 재직 중이며, 건설기술교육원에서 세법 전담 교수로도 활동하고 있다. MBC·KBS·SBS 등 공중파 방송은 물론이고, YTN 등에도 출연하고 있다.
저서로는 초베스트셀러인 《합법적으로 세금 안 내는 110가지 방법》 시리즈, 《가족 간 상속·증여 영리법인으로 하라!》, 《메디컬 건물, 이렇게 취득하고 운영하라》, 《부동산 투자·중개·등기 세무 가이드북》, 《공인중개사 세무 가이드북》, 《가족 간 부동산 거래 세무 가이드북》, 《부동산 세무 가이드북》, 《기업회계 실무 가이드북》, 《N잡러를 위한 1인 사업자 세무 가이드북》, 《상속·증여 세무 가이드북》, 《절반으로 줄이는 상속·증여 절세법》, 《확 바뀐 부동산 매매사업자 세무 가이드북》, 《가족법인 이렇게 운영하라》, 《병의원세무 가이드북》, 《재건축·재개발 세무 가이드북》, 《법인 부동산 세무리스크 관리노하우》, 《양도소득세 세무 리스크 관리노하우》, 《회사 세무리스크 관리노하우》, 《IFRS를 알아야 회계가 보인다》 등 80여 권이 있다.
국내 세무업계에서 가장 많은 책을 쓰고, 가장 많은 독자층을 탄생시킨 베테랑 세무사다. 또한, 연간 강의를 100회 이상 하면서 독자들과 소통을 늘리고 있다. 현재 기업과 개인고객을 위해 다양한 컨설팅 및 세무회계 서비스 제공도 병행하고 있다.
한양대학교 경영학과를 졸업하고, 연세대학교 법무대학원에서 조세법을 전공했다. 세무법인 정상 대표이사를 역임하고, 현재는 이 법인의 이사로 재직 중이며, 건설기술교육원에서 세법 전담 교수로도 활동하고 있다. MBC·KBS·SBS 등 공중파 방송은 물론이고, YTN 등에도 출연하고 있다.
저서로는 초베스트셀러인 《합법적으로 세금 안 내는 110가지 방법》 시리즈, 《가족 간 상속·증여 영리법인으로 하라!》, 《메디컬 건물, 이렇게 취득하고 운영하라》, 《부동산 투자·중개·등기 세무 가이드북》, 《공인중개사 세무 가이드북》, 《가족 간 부동산 거래 세무 가이드북》, 《부동산 세무 가이드북》, 《기업회계 실무 가이드북》, 《N잡러를 위한 1인 사업자 세무 가이드북》, 《상속·증여 세무 가이드북》, 《절반으로 줄이는 상속·증여 절세법》, 《확 바뀐 부동산 매매사업자 세무 가이드북》, 《가족법인 이렇게 운영하라》, 《병의원세무 가이드북》, 《재건축·재개발 세무 가이드북》, 《법인 부동산 세무리스크 관리노하우》, 《양도소득세 세무 리스크 관리노하우》, 《회사 세무리스크 관리노하우》, 《IFRS를 알아야 회계가 보인다》 등 80여 권이 있다.
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