부동산세법 - 기본서
부동산세법 - 기본서

부동산세법 - 기본서

 
정    가 : 37,000
 
판 매 가 :   37,000
 
페 이 지 : 500page 내외
 
유효기간 : 해당년도 수험일까지
 
저 자 : 곽기한
 
출판사 : 에듀서울
상담전화 : T.02-2038-3011

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저자 서평

공인중개사 시험에서 부동산세법은 사회·경제정책적 변화에 따라 매년 법률이 개정
됨으로서 수험생들이 난감해 하고 혼란을 겪는 과목이지만 또한 2차시험 중에서 전략
과목이기도 하다.
 부동산세법은 부동산의 취득활동, 보유활동, 처분활동 과정에서 발생하는 행위, 재
산, 소득에 대하여 법률규정에 따라 과세요건을 충족하는 모든 자에게 과세하는 조세
이다.
공인중개사 시험에서 부동산세법 문제는 단편적인 암기 위주에서 탈피하여 체계적으
로 전체적인 흐름을 묻는 방향으로 그 수준이 높아지고 있다.
 본서는 부동산세법을 보다 쉽게 이해하고 정복할 수 있도록 다음과 같은 특징으로
구성하였다.
01 부동산세법을 총론과 각론으로 구분하고 취득, 보유, 양도시 관련조세를
순서대로 배열하여 수험생들이 학습하기 쉽게 구성하였다.
02 부동산세법을 보다 깊이 있게 이해할 수 있도록 보충학습을 실어 폭넓은 지
식배양과 보다 알찬내용이 되도록 하였다.
03 세목별 과세요건 중심으로 서술하여 통일성을 확보함으로써 부동산세법
을 쉽게 이해하도록 하였다.
04 단원마다 기출 및 적중문제를 수록하여 실력향상에 도움이 되도록 하였다.
05 최근 개정된 법률을 모두 반영하였으며, 기출문제는 개정내용을 반영하여
수록하였다.
나름대로 최선을 다했지만 부족한 점도 많으리라 생각된다. 본서가 공인중개사 자격
시험을 준비하는 수험생들의 효과적인 길잡이가 되어 수험준비에 도움이 되었으면
하는 것이 소박한 바람이며 수험생 여러분 모두에게 합격의 영광이 함께하길 바란다.
 끝으로 본서가 출간되기까지 애써주신 에듀서울 김태욱사장님과 기획과 편집에 많
은 수고를 해주신 편집부 여러분께 진심으로 감사드린다.

저자  곽기한



목차
 

제1편 조세총론

제1장 총칙

제1절 조세의 개념과 분류 ···································································· 3
제2절 조세의 분류 ··············································································· 4
제3절 조세의 용어정리 ········································································ 8
제4절 부동산 조세이론 ····································································· 12
 

제2장 납세의무

제1절 납세의무의 성립 ․ 확정 및 소멸 ··············································· 14
제2절 납세의무 확장 및 보충적 납세의무 ······································· 21
 

제3장 조세와 일반채권과의 관계

제1절 우선권의 개요 ··········································································· 24
제2절 지방세 우선권의 제한 ······························································ 25
제3절 소액임차보증금 및 임금채권의 우선 ······································· 27

 

 제2편 지방세

제1장 취득세

제1절 취득세 의의 및 과세대상물 ····················································· 41
제2절 납세의무자 ················································································ 48
제3절 취득시기 ···················································································· 53
제4절 과세표준 ···················································································· 56
제5절 세율························································································· 62
제6절 비과세 및 감면 ······································································· 74
제7절 납세절차 ···················································································· 79
 

제2장 등록면허세

제1절 개요 및 특징 ·········································································· 109
제2절 납세의무자 및 과세표준 ························································109
제3절 세율 ·························································································111
제4절 비과세 ·····················································································112
제5절 부과징수 ·················································································· 113
 

제3장 재산세

제1절 개요 및 과세대상 ··································································· 124
제2절 납세의무자 ··············································································126
제3절 과세표준 및 세율 ···································································128
제4절 토지분 과세대상의 구분 ························································ 133
제5절 비과세 및 과세면제 ································································145
제6절 납세절차 ··················································································149
 

제4장 지방세와 목적세

제1절 지역자원시설세 ······································································· 178
제2절 지방교육세 ··············································································182

 

 제3편 국세

제1장 종합부동산세

제1절 의의 및 용어정리 ··································································· 187
제2절 과세대상물 ··············································································189
제3절 납세의무자 ··············································································190
제4절 과세표준 및 세율 ··································································· 191
제5절 비과세 ·····················································································195
제6절 납세절차 ··················································································195
 

제2장 소득세 

제1절 총칙 ························································································· 207
제2절 부동산임대업의 사업소득 ·······················································209
제3절 부동산업 관련 사업소득 ························································ 212

제3장 양도소득세

제1절 개요 및 과세대상 ··································································· 220
제2절 양도의 개념 ············································································224
제3절 양도 및 취득시기 ···································································230
제4절 양도소득세 계산구조 ······························································ 233
제5절 양도소득세 비과세 ··································································248
제6절 양도소득세 납세절차 ······························································260
제7절 국외자산에 대한 양도소득세 ················································· 264
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