전서희 2024 세법 clear 객관식 세법 (2판2쇄) 2/16출간예정 밀더북

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2024 세법 clear 객관식 세법 (2판2쇄) 2/16출간예정

짧은설명: 2024 개정세법 및 1쇄 추록 반영

출판사: 밀더북

저자: 전서희 (제2판 2쇄)

페이지: 712

출간일: 2024-02-13

판쇄: 제2판 2쇄

ISBN: 9791193173084

정가: ~~33,000원~~

할인적용가: 29,700원 (10%)

구매제한: 옵션당 최소 1개

구매혜택: 할인 : 적립 마일리지 :

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2024 세법 clear 객관식 세법 (2판2쇄) 2/16출간예정

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★★★ 예약상품 주문시 함께 주문하신 모든 도서는 예약상품이 출시된 후 함께 발송됩니다.

★★★ 분철상품 은 결제완료후 제작에 들어가는 주문제작상품입니다.

1) 일반도서보다 1~2일 발송이 지연될 수 있습니다.

2) 주문접수 이후 교환, 취소, 환불이 불가능합니다.

★★★ 토요일 은 발송 업무만 운영하고 있으며 고객상담 및 문의응대업무는 운영하지않습니다.

따라서 금요일 오후 6시 이후 주문건은 결제완료 이후 취소 및 변경이 불가능합니다.

책소개

2024 개정세법 및 1쇄 추록 반영

공부할 때의 편의성을 생각하며 객관식 세법 책을 편집하였습니다. 컴팩트하게 문제풀이를 할 수 있도록 회계사/세무사 1차 시험 기출문제만 담았으며, 문제는 왼쪽페이지, 해설은 오른쪽 페이지에 그리고 최종답안은 챕터의 가장 뒤쪽에 따로 배치하였습니다. 문제만 쭉 풀고 싶을 때에는 오른쪽 페이지만 가리고 학습하시길 바랍니다. 말문제와 계산문제를 분리하였고, 말문
제의 경우 옳은 문장으로 모두 정리해 두어서 나중에 옳은 문장만 쭉 읽으며 정리할 수 있도록 하였습니다. 계산문제의 모든 풀이는 저자의 이론서 세법 요쩜북의 와꾸를 그대로 풀이할 수 있도록 노력하였습니다.
많은 시간을 들여서 책을 완성하는 동안 배려해 준 남편과 아들, 책 교정을 책임감 있게 도와준 규연&예은, 마지막으로 새로운 시작을 도와주신 전수환교수님과 밀더북에 진심으로 감사드립니다.
- 이 책은 저자의 많은 노력으로 저술된 도서입니다. 무단으로 일부 또는 전체를 복제･전재할 경우 저작권법에 저촉되어 법적인 처벌을 받게 됩니다.
- 개정표시 안내
☞ 개정안 표기는 현재시점 입법예고된 세법법률과 국회 기획재정위원회가 의결한 개정안을 반영하였습니다.
종이책) 개정안과 다르게 확정되는 경우, 해당 내용을 표기해서 추록으로 공지하겠습니다. 확정된 시행령 입법예고까지의 반영하여 개정 으로 표기된 ‘2024 객관식 세법’은 2판 2쇄로 새로 발간될 예정입니다..(24년 2월 초 예정)
E-book) 개정안 확정되는 사항으로 개정안 표기가 개정 로 변경될 예정입니다.(2024 객관식세법 2판 1쇄 전자책은 2023 개정안이 확정되는 사항만 반영하는 것으로 저자의 다른 이론서 ‘요쩜북’의 전자책처럼 개정시마다 그리고 책의 판이 바뀔 때마다 업데이트되는 개념은 아닙니다.)
본 책으로 학습하시는 모든 수험생분들의 빠른 합격을 진심으로 기원합니다.
- 2023.09.25. 전서희회계사 드림

Part 1 부가가치세법
CHAPTER 01 부가가치세법 총론 ····································································· 1 _2
CHAPTER 02 과세거래 ·················································································· 1 _14
CHAPTER 03 영세율과 면세 ·········································································· 1 _28
CHAPTER 04 과세표준 및 매출세액의 계산 ··················································· 1 _44
CHAPTER 05 매입세액 및 납부세액의 계산 ················································ 1 _104
CHAPTER 06 차가감 납부세액과 가산세, 신고·납부 절차 ··························· 1 _144
CHAPTER 07 간이과세 ················································································ 1 _158
Part 2 법인세법
CHAPTER 01 법인세법 총론 ············································································ 2 _2
CHAPTER 02 익금 ························································································· 2 _18
CHAPTER 03 손금 ························································································· 2 _46
CHAPTER 04 손익의 귀속사업연도와 자산·부채의 평가 ······························· 2 _90
CHAPTER 05 유형자산 및 무형자산의 감가상각비 ······································ 2 _128
CHAPTER 06 충당금과 준비금 ···································································· 2 _156
CHAPTER 07 부당행위계산의 부인 ····························································· 2 _182
CHAPTER 08 과세표준과 세액의 계산 ························································· 2 _204
CHAPTER 09 법인세의 납세절차 ································································· 2 _234
Contents
Part 3 소득세법
CHAPTER 01 소득세법 총론 ············································································ 3 _2
CHAPTER 02 이자소득과 배당소득 ······························································· 3 _10
CHAPTER 03 사업소득 ·················································································· 3 _34
CHAPTER 04 근로소득·연금소득·기타소득 ·················································· 3 _56
CHAPTER 05 소득금액계산의 특례 ······························································· 3 _88
CHAPTER 06 종합소득공제 ········································································ 3 _104
CHAPTER 07 종합소득세액의 계산 ····························································· 3 _114
CHAPTER 08 종합소득세의 납세절차 ························································· 3 _136
Part 4 국세기본법
CHAPTER 01 국세기본법 총론 ······································································· 4 _2
CHAPTER 02 납세의무 ················································································· 4 _16
CHAPTER 03 납세의무의 확장 ····································································· 4 _36
CHAPTER 04 국세와 일반채권과의 관계 ······················································ 4 _46
CHAPTER 05 과세와 환급 ············································································ 4 _56
CHAPTER 06 조세불북제도 ·········································································· 4 _70
CHAPTER 07 납세자의 권리, 보칙 및 벌칙 ·················································· 4 _80
Part 5 상속세 및 증여세법
CHAPTER 01 상속세 ······················································································ 5 _2
CHAPTER 02 증여세 ···················································································· 5 _18
CHAPTER 03 상속 및 증여재산의 평가 ························································ 5 _30