추가 적립 안내

[특징]
1. 7ㆍ9급 세무직 공무원 시험과 경찰간부후보생 시험을 준비하는 수험생을 위한 기출문제집 도서입니다.

2. 『2020년 12월말에 개정된 세법법률』과 『2021년 2월에 개정된 시행령』을 완벽히 반영하여 수험생들이 개정내용을 숙지하고 기출문제를 풀어나가는 데 도움이 될 수 있도록 하였고, 과거에 출제되었던 문제들도 최근 개정된 세법법률과 시행령을 적용하여 내용을 수정하였습니다.

3. 2006년~2020년까지의 국가직 7ㆍ9급 공무원세법 기출문제를 해당 세목별로 분류하여 수험생들이 최근 시험의 출제경향을 완벽히 파악할 수 있도록 하였고, 경찰간부후보생 세법 기출문제도 해당 세목별로 분류하여 경찰간부시험의 최근 출제경향을 쉽게 파악할 수 있도록 하였습니다.

4. 그동안 출제되었던 기출문제를 분석하고 세목별ㆍ단원별 출제분야를 분석하여 최근 출제경향을 파악하는 기출문제분석표를 수록하였고, 수험생들이 어느 부분에 중점을 두고 학습을 해야 하는지 학습방향을 잡는 데, 도움이 되도록 하였습니다.

5. 그동안 실제시험에 출제되었던 문제 중 아주 오래되거나 반복되는 문제들은 과감히 삭제하였고, 7ㆍ9급 공무원의 경우 2006년 ~ 2020년까지의 문제를 수록하여 수험생들에게 학습 분량의 부담은 줄이면서 최근 출제경향의 변화를 파악하는 데 도움이 될 수 있도록 하였습니다.

6. 경찰간부후보생 세법은 2016년 ~ 2019년까지의 최근 기출문제를 수록하여 경찰간부후보생 세법문제의 최근 출제경향을 파악하는 데, 도움이 될 수 있도록 하였습니다.

Part 01 국세기본법
제1장 총 칙 ·························································· 2
제2장 국세부과와 세법적용의 원칙 ·························································· 18
제3장 납세의무 ·························································· 24
제4장 조세채권 보전제도 ·························································· 37
제5장 과 세 ·························································· 53
제6장 국세환급금과 국세환급가산금 ·························································· 68
제7장 심사와 심판 ·························································· 72
제8장 납세자 권리 ·························································· 81

Part 02 국세징수법
제1장 총 칙 ·························································· 100
제2장 신고납부, 납부고지 ·························································· 100
제3장 강제징수 ·························································· 113
제4장 보 칙 ··························································127

Part 03 부가가치세법
제1장 총 칙 ·························································· 136
제2장 과세거래 ·························································· 144
제3장 영세율과 면세 ·························································· 158
제4장 거래징수와 세금계산서 ··························································· 169
제5장 과세표준과 세액계산 ·························································· 177
제6장 신고ㆍ납부와 경정ㆍ징수ㆍ환급 ······································································· 208
제7장 간이과세자 ·························································· 214

Part 04 법인세법
제1장 총 칙 ·························································· 226
제2장 법인세 계산구조 ·························································· 238
제3장 익금과 익금불산입 ·························································· 252
제4장 손금과 손금불산입 ·························································· 263
제5장 손익의 귀속시기 ·························································· 284
제6장 자산ㆍ부채의 평가 ·························································· 291
제7장 감가상각 ·························································· 300
제8장 충당금과 준비금 ·························································· 308
제9장 합병 및 분할 특례 ·························································· 315
제10장 소득금액계산 특례 ··························································· 319
제11장 과세표준 및 세액계산 ·························································· 326
제12장 법인세 납세절차 ·························································· 330
제13장 기타법인의 납세의무 ·························································· 334
제14장 연결납세제도 ·························································· 338

Part 05 소득세법
제1장 총 칙 ·························································· 342
제2장 금융소득 ·························································· 354
제3장 사업소득 ··························································· 361
제4장 근로ㆍ연금ㆍ기타소득 ·························································· 369
제5장 소득금액계산 및 세액계산특례 ·························································· 389
제6장 종합소득 과세표준 및 세액계산 ·························································· 401
제7장 퇴직소득세 ··························································· 412
제8장 양도소득세 ·························································· 413
제9장 신고ㆍ납부와 결정ㆍ경정ㆍ징수 및 환급 ························································· 430
제10장 외국법인과 비거주자에 대한 과세 ·························································· 439

Part 06 부록(조세총론ㆍ상증세ㆍ종부세ㆍ지방세)
제1장 조세총론 ···························································· 444
제2장 상속세 및 증여세 ·························································· 445
제3장 종합부동산세 ·························································· 461
제4장 지방세법(경간부용) ··························································· 465