◆ 출판사 ◆
스케치스
◆ 책소개 ◆
세법 말문제OX는 시간이 부족한 수험생을 위해 1차 시험대비 가장 적합한 문제들을 선별하여 만든 컴팩트한 1차용 문제집
◆ 목차 ◆
1편 부가가치세법
CHAPTER 01 부가가치세법 총론 ········································································· 16
CHAPTER 02 과세표준과 매출세액의 계산 ························································ 44
CHAPTER 03 매입세액의 계산 ··········································································· 56
CHAPTER 04 간이과세자 ···················································································· 64
2편 법인세법
CHAPTER 01 법인세법 총설 ················································································ 72
CHAPTER 02 손익의 귀속사업연도와 자산·부채의 평가 ································ 84
CHAPTER 03 익금 ······························································································· 96
CHAPTER 04 손금 ····························································································· 102
CHAPTER 05 유·무형자산의 감가상각 ···························································· 112
CHAPTER 06 충당금과 준비금 ·········································································· 114
CHAPTER 07 부당행위계산의 부인 ·································································· 120
CHAPTER 08 과세표준과 세액의 계산 ····························································· 126
CHAPTER 09 법인세의 납세절차 ······································································ 134
CHAPTER 10 합병 및 분할 등에 대한 과세특례 ·············································· 146
13
3편 소득세법
CHAPTER 01 소득세법 총론 ·············································································· 152
CHAPTER 02 종합소득Ⅰ(이자소득, 배당소득) ················································ 158
CHAPTER 03 종합소득Ⅱ(사업소득) ································································· 162
CHAPTER 04 종합소득Ⅲ(근로소득, 연금소득, 기타소득) ······························· 172
CHAPTER 05 종합소득Ⅳ(소득금액 및 세액계산의 특례) ······························· 180
CHAPTER 06 종합소득세액의 계산 ·································································· 188
CHAPTER 07 퇴직소득세의 계산 ····································································· 208
CHAPTER 08 양도소득세의 계산과 납세절차 ·················································· 210
CHAPTER 09 소득세법의 기타사항 ·································································· 222
부록 진도별 모의고사
1회 진도별 모의고사 ························································································ 226
2회 진도별 모의고사 ························································································ 246
3회 진도별 모의고사 ························································································ 266
4회 진도별 모의고사 ························································································ 288
회계사 실전 모의고사 ······················································································ 308
세무사 실전 모의고사 ······················································································ 338
◆ 저자소개 ◆
양소영
저자 : 양소영
43회 공인회계사시험 합격
45회 세무사시험 합격
우리경영아카데미 세법 강사
스마트경영아카데미 세법 강사
前) 한국중부발전 근무
삼정회계법인 근무
