법인세법 > 통계학/경제, 경영학

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

이종태
부산대학교 상과대학 경영학과(경영학 학사)
일본 와세다대학 대학원 상학연구과(상학 석사)
일본 와세다대학 대학원 상학연구과(상학 박사)
미국 University of Illinois at Urbana-Champaign 객원교수
미국 University of Akron 객원교수
세무사시험 출제위원
사법시험 출제위원
현재 경성대학교 상경대학 회계학과 교수
[주요논문 및 저서]
일본의 회계기준 설정주체와 설정과정
파생금융상품의 회계에 관한 연구
벤쳐기업의 회계상 과제
환서태평양 지역에서의 회계기준의 조화
국제회계기준 도입의 문제점 외 논문 다수
최신회계원리(저서, 교육과학사)
회계학과 재무론의 연구방법론(공역, 석정)

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