도서쇼핑 > 세무
2009년 법인세 세무조정 이론 및 실무
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  무료(3만원 이상 무료)

손 상 익

부산대학교 경영학과 졸업
서울대학교 대학원 경영학과 졸업(경영학 석사)
동서식품(주) 경리팀, 회계팀 근무
일진그룹 재무관리실 경리팀장, 감사팀장
한성학원 세법강사
서울사이대학교 세법강사
일진그룹, 인천국제공항공사, SK텔레컴 등 기업체 강의
(현) 한국생산성본부, 대한상공회의소, 아이파 경영아카데미 등 세법 강사
(현) 서울지방세무사회 교육연수 위원장
(현) 한국세무사회 교육연수위원
(현) 한국세무사회 전산세무회계시험 출제위원장
(현) 개업세무사
저서 세법학1부, 2부
세법요론
기업회계기준해설
회사세무실무
지출증빙 회계와 세무
계정과목별 회계와 세무
법인세실무
법인세 세무조정 전산실무



본서는 반드시 다음출판사 홈페이지 백데이타 자료실에서 0119회사코드 알집파일을 다운로드하여
전산세무회계프로그램에 설치, 회사코드재생성을 하여 기본자료를 바탕으로 실습을 하여야 합니다.


<머릿말>

본서는 법인결산 및 세무조정에 직접 활용하는 것을 목적으로 제작되었으므
로, 개정 법령의 내용 및 예규를 구체적으로 제시하여 법인결산과 세무조정과
정에서 참조가 될 수 있도록 하였다.
구체적으로는 「수입금액 관련 세무조정」, 「고정자산 관련 세무조정」,
「과목별 세무조정」을 모두 다루었으며, 「임시투자세액공제․연구 및 인력개
발비 세액공제․중소기업특별세액감면」에 대하여 구체적인 자료를 이용하여 설
명하였다.


<목차>


제1절 법인결산과 개정법령의 확인 ··········································································· 7
제2절 법인세 세무조정과 소득처분 ······································································· 37
part 01 법인세 세무조정의 의의 ··············································································· 38
part 02 소득처분 ··········································································································· 43
제3절 표준재무제표의 작성 ························································································ 49
제4절 수입금액 관련 세무조정 ·················································································· 57
part 01 수입금액의 확정 및 수입금액명세서 작성 ············································· 58
part 02 임대보증금 등의 간주익금 조정명세서 ··················································· 75
part 03 수입배당금액 익금불산입 조정명세서 ····················································· 81
제5절 고정자산의 감가상각비 등 세무조정 ························································· 91
part 01 감가상각자산의 범위 ··················································································· 92
part 02 기업회계기준서 제5호와의 관계 ······························································· 95
part 03 상각범위액의 결정요소 ············································································· 107
part 04 감가상각방법과 상각범위액계산 ····························································· 118
part 05 상각부인액의 사후관리 ············································································· 130
part 06 감가상각의 의제 ························································································· 132
part 07 감가상각비 손금산입 특례:[조특법] ··················································· 135
part 08 무형자산에 대한 감가상각 ······································································· 139
제6절 과목별 세무조정 ······························································································· 149
part 01 퇴직급여충당금 조정명세서 ····································································· 150
part 02 퇴직보험료 등 ······························································································· 164
part 03 퇴직보험예치금 ··························································································· 171
part 04 퇴직연금제도 관련 회계처리 ··································································· 174
part 05 대손금과 대손충당금 ················································································· 184
part 06 접대비 조정명세서(갑, 을) ······································································· 210
part 07 지급이자 손금불산입 조정명세 ······························································· 226
part 08 부당행위계산의 부인 ················································································· 243
part 09 가지급금인정이자 조정명세서 ································································· 260
part 10 재고자산의 평가와 감액에 대한 세무조정 ········································· 286
part 11 유가증권의 평가와 감액에 대한 세무조정 ········································· 293
part 12 외화자산․부채의 평가 ·············································································· 302
part 13 세금과공과명세서 ····················································································· 313
part 14 기부금조정명세서 ····················································································· 314
제7절 과세표준 및 세액계산 ···················································································· 329
part 01 과세표준 및 산출세액 계산 ····································································· 330
part 02 조세특례제한법상의 세액공제 ································································· 332
part 03 중소기업에 대한 특별세액감면 ······························································· 355
part 04 자본금과 적립금 조정명세서 ··································································· 380
part 05 농어촌특별세 과세표준 및 세액신고서 ················································· 389
제8절 중소기업의 범위 확인 ···················································································· 393
part 01 중소기업의 요건 ························································································· 394
part 02 요건 미충족시 유예기간 적용여부 ························································· 403
제9절 주식변동 및 가산세 등 명세서 ·································································· 409
part 01 주식 및 출자지분 변동상황명세서 ························································· 410
part 02 가산세 ··········································································································· 417
제10절 수정신고, 경정청구 및 기한후 신고 ··················································· 435
part 01 수정신고제도 ······························································································· 436
part 02 기한 후 신고제도 ······················································································· 440
part 03 경정 등의 청구제도 ··················································································· 442


도서쇼핑 > 세무