「금융소득 세무」 개인과 기업의 금융소득 과세 체계를 주제로, 이자·배당소득부터 파생상품까지 폭넓게 다뤘다. 복잡한 세법 조항을 단순 나열하는 대신, 현장에서 실제 발생하는 질문을 사례 중심으로 풀었으며 어려운 금융 용어도 이해하기 쉽게 풀어썼다. 예규·판례·집행기준은 물론, 과세표준 계산 및 원천징수 세액 산출 과정을 계산식과 도표로 정리해 한눈에 파악할 수 있도록 했다. 실무에 즉시 활용할 수 있도록 하였다.
>>>> 제1장 ∙ 소득세 및 금융소득 종합과세 개요 ····························9
제1절 소득세 과세제도 ································································9
1. 소득세 납세의무자 ····························································9
2. 우리나라의 소득세 과세방식 ··········································10
제2절 이자소득 및 배당소득에 대한 금융소득 종합과세 ·········11
1. 금융소득의 종류 ·····························································11
2. 금융소득 종합과세 제도 및 적용소득 ····························11
3. 금융소득 종합과세 관련 용어 해설 ·······························12
>>>> 제2장 ∙ 이자소득 ····································································15
1. 이자소득 과세대상 금융상품 ················································15
2. 이자소득세 비과세 금융상품 ················································28
3. 이자소득 분리과세 금융상품 및 원천징수 세율 ···················41
(1) 소득세법에 규정한 분리과세 이자소득 ·························42
(2) 조세특례제한법에 규정한 분리과세 이자소득 ···············42
(3) 금융실명거래법에 의한 분리과세 이자소득 ··················47
4. 이자소득의 수입시기 및 원천징수세율 ·································49
(1) 이자소득의 수입시기 ·····················································49
(2) 원천징수의무자 ······························································53
(3) 원천징수시기 ·································································54
(4) 원천징수세율 ·································································54
5. 이자소득금액의 산출 ····························································56
>>>> 제3장 ∙ 배당소득 ····································································57
1. 배당소득 과세대상 금융상품 ················································57
2. 배당소득세 비과세 금융상품 ················································68
3. 배당소득세가 면제 또는 감면되는 소득 ·······························74
4. 배당소득 분리과세 금융상품 및 원천징수세율 ····················79
5. 배당소득의 수입시기 및 원천징수, 원천징수세율 ················85
(1) 배당소득의 수입시기 ·····················································85
(2) 배당소득 원천징수의무자 ··············································87
(3) 배당소득에 대한 원천징수시기 ·····································88
(4) 배당소득에 대한 원천징수세율 ·····································90
(5) 배당소득금액의 산출 ·····················································91
>>>> 제4장 ∙ 배당소득에 대한 이중과세 조정 ·································93
1. 이중과세조정(Gross-Up)에 대한 개념 ·································93
2. 배당소득의 형태별 Gross-up 판정 ·····································94
3. 잉여금의 자본전입에 따른 의제배당 및 Gross-up 판정 ···· 97
>>>> 제5장 ∙ 금융소득 종합과세 ·····················································99
제1절 금융소득 종합과세 개요 ·················································99
1. 금융소득 종합과세에 따른 납세의무자 ························101
(1) 거주자 ····································································101
(2) 비거주자 ·································································101
2. 금융소득 종합과세에 대한 과세기간 ····························102
제2절 금융소득 종합과세 판단 실무 ······································103
1. 금융소득 종합과세 대상에서 제외하는 이자소득 및
배당소득 ·······································································103
(1) 비과세 금융소득 ·····················································103
(2) 분리과세 금융소득 ·················································104
2. 금융소득 종합과세 판정 사례 ······································106
(1) 개요 ········································································106
(2) 금융소득 종합과세 판정 사례 ································107
3. 금융소득 종합과세시의 세액계산 특례 ························111
(1) 금융소득이 연간 2,000만원을 초과하는 경우
소득세 산출세액 ·····················································113
(2) 금융소득이 연간 2,000만원 이하인 경우 소득세
산출세액 ·································································115
4. 금융소득 종합과세 계산 사례 ······································115
>>>> 제6장 ∙ 이자소득 지급명세서 및 배당소득 지급명세서 ··········119
1. 이자소득 및 배당소득 지급명세서 제출 ·····························119
(1) 이자소득 지급명세서, 배당소득 지급명세서
제출의무자 ····································································119
(2) 지급명세서 제출방법 ···················································120
2. 지급명세서 관련 가산세 ·····················································120
(1) 지급명세서 미제출 가산세 ··········································120
(2) 지급명세서 불분명 가산세 ··········································120
3. 원천징수영수증의 발급 ·······················································121
(1) 원천징수영수증의 의무발급 ········································121
(2) 원천징수영수증 교부특례 ············································121
(3) 원천징수영수증 발급 면제 ··········································122
4. 금융소득 본인통보제도 ·······················································122
(1) 개요 ·············································································122
(2) 통보 방법 ····································································122
>>>> 제7장 ∙ 예금자 보호법에 대한 이해 ······································123
1. 예금자 보호금융상품의 원금과 이자 ··································123
2. 금융회사별 예금자 보호 금융상품과 비보호 금융상품 ······124
(1) 예금자 보호 금융상품 ·················································124
(2) 예금자 비보호 금융상품 ·············································125
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