김경섭 공무원세법 기출OX로 3일만에 끝내기(2020)

9급 7급 세무직 공무원 시험대비

김경섭 저자(글)

고시동네 · 2020년 03월 05일

책 소개

1. 7ㆍ9급 세무직 공무원시험에 대비하기 위해 필요한 7ㆍ9급 기출지문을 분석하여 최대한 빠짐없이 정리하여 수록하였습니다.

2. 수험생들이 짜투리 시간을 활용하여 틈틈이 학습할 수 있도록 포켓북 형식으로 구성하였습니다.

3. 그동안의 기출문제를 토대로 세목별 출제분야를 분석하여 수록한 『출제경향표』를 본서 서두에 배치하여 수험생들이 세법의 자주 출제되는 부분과 중점적으로 학습해야 할 부분을 파악할 수 있도록 하였습니다.

4. 교재의 구성을 1부는 기출지문으로 하고 2부는 심화지문으로 하였습니다. 최상위 난이도 있는 조문으로 지문을 구성하여 고난이도 문제를 대비하며, 고득점을 원하는 수험생들에게 도움이 될 수 있도록 하였습니다.

5. 『2019년 말에 개정된 세법법률』과 『2020년 2월에 개정된 시행령』을 완벽하게 반영하였으며, 과거 기출문제도 개정세법에 따라 효과적으로 수정하여 개정세법의 내용을 충분히 학습할 수 있도록 하였습니다.

▶ 동영상 강의 : gong.conects.com

작가정보

저자(글) 김경섭

새롬행정고시학원 부동산세법 강사, 방송대학 TV 부동산세법 강사를 지냈고 현재 웅진패스원 한교고시학원 9, 7급 공무원 세법 전임강사다. 주요 저서로 '객관식 공무원 세법', 'Passtory 9, 7급 세법개론', '국세청 일반직전환 시험대비 세법 예상문제집', '9, 7급 지방세법', 'PASSONE 세법개론', '9, 7급 세법', '9, 7급 서울시 및 지방직 지방세법', '9, 7급 세법 핵심정리 및 기출문제집', '9, 7급 세법 예상문제집', '9급 세무직 최종모의고사', 'PASSNET 세법개론', '9급 객관식 세법개론', '공인중개사 부동산세법' 등이 있다.

목차

• PART 00 총칙
  01 조세총론 ················································· 2
  Ⅰ. 기출지문 / 2
  PART 01 국세기본법
  01 총 칙 ··············································· 4
  Ⅰ. 기출지문 / 4 Ⅱ. 심화지문 / 13
  02 국세부과와 세법적용 ······················································· 16
  Ⅰ. 기출지문 / 16 Ⅱ. 심화지문 / 20
  03 납세의무 ·········································· 21
  Ⅰ. 기출지문 / 21 Ⅱ. 심화지문 / 29
  04 조세채권 보전제도 ······················31
  Ⅰ. 기출지문 / 31 Ⅱ. 심화지문 / 41
  05 과 세 ············································ 44
  Ⅰ. 기출지문 / 44 Ⅱ. 심화지문 / 51
  06 국세환급금과 국세환급가산금 ··························53
  Ⅰ. 기출지문 / 53 Ⅱ. 심화지문 / 55
  07 심사와 심판 ······································ 56
  Ⅰ. 기출지문 / 56 Ⅱ. 심화지문 / 62
  08 납세자의 권리 및 보칙 ···································· 65
  
  Ⅰ. 기출지문 / 65 Ⅱ. 심화지문 / 75
  PART 02 국세징수법
  01 총 칙 ·································· 80
  Ⅰ. 기출지문 / 80 Ⅱ. 심화지문 / 85
  02 징 수 ······································ 88
  Ⅰ. 기출지문 / 88 Ⅱ. 심화지문 / 102
  
  PART 03 부가가치세법
  01 총 칙 ··················································· 112
  Ⅰ. 기출지문 / 112 Ⅱ. 심화지문 / 117
  02 과세거래 ······························121
  Ⅰ. 기출지문 / 121 Ⅱ. 심화지문 / 127
  03 영세율과 면세 ····························· 132
  Ⅰ. 기출지문 / 132 Ⅱ. 심화지문 / 135
  04 거래징수와 세금계산서 ······················· 138
  Ⅰ. 기출지문 / 138 Ⅱ. 심화지문 / 143
  05 과세표준과 세액계산 ······················ 147
  Ⅰ. 기출지문 / 147 Ⅱ. 심화지문 / 152
  06 신고ㆍ납부와 경정ㆍ징수ㆍ환급 ························159
  Ⅰ. 기출지문 / 159 Ⅱ. 심화지문 / 162
  07 간이과세 ········································168
  Ⅰ. 기출지문 / 168 Ⅱ. 심화지문 / 171
  
  PART 04 소득세법
  01 총 칙 ························· 176
  Ⅰ. 기출지문 / 176 Ⅱ. 심화지문 / 182
  02 금융소득 ··········································186
  Ⅰ. 기출지문 / 186 Ⅱ. 심화지문 / 189
  03 사업소득 ································192
  Ⅰ. 기출지문 / 192 Ⅱ. 심화지문 / 196
  04 근로소득ㆍ연금소득ㆍ기타소득 ·················200
  Ⅰ. 기출지문 / 200 Ⅱ. 심화지문 / 207
  05 소득금액계산 및 세액계산 특례 ·······················213
  Ⅰ. 기출지문 / 213 Ⅱ. 심화지문 / 219
  06 종합소득 과세표준 및 세액계산 ························223
  Ⅰ. 기출지문 / 223 Ⅱ. 심화지문 / 229
  07 퇴직소득세 ································234
  Ⅰ. 기출지문 / 234
  08 양도소득세 ··········································· 235
  Ⅰ. 기출지문 / 235 Ⅱ. 심화지문 / 242
  09 신고ㆍ납부와 결정ㆍ경정ㆍ징수 및 환급 ·····························244
  Ⅰ. 기출지문 / 244 Ⅱ. 심화지문 / 247
  10 외국법인과 비거주자에 대한 과세 ······················ 248
  Ⅰ. 기출지문 / 248 Ⅱ. 심화지문 / 249
  
  PART 05 법인세법
  01 총 칙 ·················································· 252
  Ⅰ. 기출지문 / 252 Ⅱ. 심화지문 / 256
  02 법인세의 계산구조 ······························259
  Ⅰ. 기출지문 / 259 Ⅱ. 심화지문 / 262
  03 익금과 익금불산입 ································· 265
  Ⅰ. 기출지문 / 265 Ⅱ. 심화지문 / 268
  04 손금과 손금불산입 ···································273
  Ⅰ. 기출지문 / 273 Ⅱ. 심화지문 / 279
  05 손익의 귀속시기 ·····································286
  Ⅰ. 기출지문 / 286 Ⅱ. 심화지문 / 288
  06 자산ㆍ부채의 평가 ··································290
  Ⅰ. 기출지문 / 290 Ⅱ. 심화지문 / 294
  07 감가상각 ···············································297
  Ⅰ. 기출지문 / 297 Ⅱ. 심화지문 / 300
  08 충당금과 준비금 ····································304
  Ⅰ. 기출지문 / 304 Ⅱ. 심화지문 / 305
  09 합병 및 분할 등에 대한 특례 ·························· 307
  Ⅰ. 기출지문 / 307
  10 소득금액계산의 특례(부당행위계산부인) ·································· 309
  Ⅰ. 기출지문 / 309 Ⅱ. 심화지문 / 311
  11 과세표준 및 세액계산 ········································ 312
  Ⅰ. 기출지문 / 312 Ⅱ. 심화지문 / 314······················ 316
  Ⅰ. 기출지문 / 316 Ⅱ. 심화지문 / 318
  13 기타 법인의 납세의무 ····································· 319
  Ⅰ. 기출지문 / 319 Ⅱ. 심화지문 / 320
  14 연결납세제도 ································································· 322
  Ⅰ. 기출지문 / 322
  
  PART 06 상속세 및 증여세법/종합부동산세법
  01 상속세 및 증여세법 ························································ 326
  02 종합부동산세법 ·································································· 338

기본정보

ISBN	9791190207607
발행(출시)일자	2020년 03월 05일
쪽수	360쪽
크기	152 * 225 * 17 mm / 416 g
총권수	1권