「세무사랑Pro와 법인세무조정실무」 는 세무사랑Pro 활용의 대가이자 법인세의 대가 '손창용' 세무사가 신간으로 출간하였다. 세무사랑Pro의 다양한 사례들을 접목하여 법인세무조정시 실무진에게 도움될 내용을 자세히 설명하였고, 어려운 부분을 일목요연하게 정리하여 실무에 즉시 활용할 수 있도록 하였다.
Part
Ⅰ 세무사랑Pro에 의한 법인결산
chapter 01 기중 전표입력시 유의사항 ·········································· 3
01. 계정과목 중 적요내용과 세법과의 관계 ········································· 4
02. 영수증수취거래의 구분 ······························································· 7
03. 선납세금관련 사항 ····································································· 27
04. 업무용승용차 관련비용의 구분경리 ············································ 34
chapter 02 기말결산과정 ··························································· 50
01. 오류확인을 위한 데이터체크 ······················································ 50
02. 현금예금조정 ············································································ 51
03. 결산자료의 수집과 정리 ····························································· 53
04. 재무제표의 확정 ········································································ 58
05. 표준재무제표 ············································································ 62
Part
Ⅱ 재무제표에 의한 법인세조정
chapter 01 법인세무조정의 기본적인 개념 ································· 69
01. 법인의 구분과 납세의무 범위 ····················································· 69
02. 기업회계와 세무회계 ································································· 74
03. 세무조정 ··················································································· 75
04. 소득처분 ··················································································· 82
05. 익금의 개념과 익금불산입 ······················································· 111
06. 손금의 개념과 손금불산입 ······················································· 123
07. 법인세 신고･납부 절차 ···························································· 131
08. 법인세 계산구조 ······································································ 132
chapter 02 재무제표에 의한 법인세조정 ·································· 138
01. 재무제표 내용 중 즉시 세무조정 할 항목 ·································· 138
02. 인건비 ···················································································· 144
03. 이자소득 등의 귀속시기 ··························································· 161
04. 이연법인세자산ㆍ부채 세무조정 ·············································· 169
Part
Ⅲ ｢세무사랑Pro｣의 세무조정명세서
chapter 01 수입금액조정명세서 ··············································· 173
01. 수입금액조정명세서 ································································ 173
02. 조정 후 수입금액명세서 ··························································· 183
03. 임대보증금 등의 간주익금조정 ················································· 186
04. 수입배당금의 익금불산입 ························································ 190
chapter 02 조세특례제한법에 의한 업종판단기준 ····················· 198
01. 업종분류의 원칙 ······································································ 198
02. 의제제조업 ············································································· 200
chapter 03 중소기업기준검토표 작성 ······································· 202
01. 개념정리 ················································································· 202
02. ｢세무사랑Pro｣ 운영방법 ························································· 217
chapter 04 고정자산 및 감가상각 ············································ 228
01. 개념정리 ················································································· 228
02. 감가상각대상 자산 ·································································· 228
03. 감가상각의 계산요소 ······························································· 232
04. 감가상각방법 ·········································································· 245
05. 감가상각범위액의 계산 ···························································· 246
06. 감가상각비의 손금계상방법 ····················································· 247
07. 세무조정 ················································································· 247
08. 실무적용시 유의사항 ······························································· 249
09. 즉시상각의 의제 ······································································ 255
10. 유형자산의 재평가 ·································································· 258
11. 양도자산에 대한 시･부인액의 처리 ·········································· 260
12. ｢세무사랑Pro｣의 기능설명 ······················································ 260
13. ｢세무사랑Pro｣ 운영방법 ························································· 265
chapter 05 과목별세무조정-업무용승용차관련비용명세서 ········ 273
01. 업무용승용차 관련 비용의 구분 ················································ 273
02. 업무용승용차의 감가상각비 계산 ············································· 273
03. 임차료 중 감가상각비상당액 계산 ············································ 275
04. 전체비용의 손금불산입 특례 ···················································· 275
05. 감가상각비의 손금불산입 특례 ················································· 279
06. 처분손실의 손금불산입 특례 ···················································· 281
07. 소규모 법인의 적용특례 ··························································· 282
08. 명세서 제출불성실 가산세 신설 ················································ 284
09. 개인사업자와 비교 ·································································· 284
10. ｢세무사랑Pro｣ 운영방법 ························································· 285
chapter 06 과목별세무조정-퇴직급여충당금 조정명세서 ·········· 290
01. 개념정리 ················································································· 290
02. ｢세무사랑Pro｣ 운영방법 ························································· 293
chapter 07 과목별세무조정-퇴직연금부담금 조정명세서 ·········· 296
01. 개념정리 ················································································· 296
02. 퇴직연금 등의 손금한도액 ······················································· 297
03. 퇴직연금의 회계처리와 세무조정 ············································· 300
04. ｢세무사랑Pro｣ 운영방법 ························································· 302
chapter 08 과목별세무조정-대손충당금 및 대손금조정명세서 ········· 307
01. 개념정리 ················································································· 307
02. ｢세무사랑Pro｣ 운영방법 ························································· 321
chapter 09 과목별세무조정-기업업무추진비등 조정명세서 ········· 323
01. 기업업무추진비의 개념 ···························································· 323
02. 기업업무추진비의 범위 ···························································· 324
03. 기업업무추진비의 평가와 손금귀속시기 ··································· 326
04. 신용카드 등 수취의무 면제 기업업무추진비 ······························ 326
05. 일반기업업무추진비한도액 ······················································ 329
06. 기업업무추진비에 대한 손금산입특례 ······································· 332
07. 기업업무추진비에 대한 전표 입력시 주의사항 ··························· 333
08. ｢세무사랑Pro｣ 운영방법 ························································· 335
chapter 10 과목별세무조정-재고자산평가조정명세서 ··············· 338
01. 재고자산 및 유가증권의 범위 ··················································· 338
02. 재고자산 및 유가증권의 평가방법 ············································ 338
03. 재고자산 및 유가증권의 평가방법의 신고와 변경 ······················ 339
04. 평가방법의 무신고 및 임의변경시 평가방법 ······························ 340
05. 세무조정 ················································································· 340
06. 파손･부패 등에 따른 평가손실 ················································· 342
07. 주식등의 평가손실 ·································································· 343
08. ｢세무사랑Pro｣ 운영방법 ························································· 345
chapter 11 과목별세무조정-외화자산등 평가차손익조정 ·········· 348
01. 외환차손익 ············································································· 348
02. 외화자산･부채의 평가손익(외화환산손익) ································ 348
03. 외화자산･부채의 평가에 관한 특례(부칙16) ····························· 350
04. ｢세무사랑Pro｣ 운영방법 ························································· 352
chapter 12 과목별세무조정-세금과공과금명세서 ····················· 354
01. 개념정리 ················································································· 354
02. ｢세무사랑Pro｣ 운영방법 ························································· 359
chapter 13 과목별세무조정-선급비용명세서 ···························· 361
01. 개념정리 ················································································· 361
02. ｢세무사랑Pro｣ 운영방법 ························································· 361
chapter 14 과목별세무조정-가지급금 등의 인정이자조정명세서 ········ 364
01. 가지급금의 범위 ······································································ 364
02. 인정이자율 및 적수 ································································· 368
03. 세무조정 ················································································· 372
chapter 15 과목별세무조정-업무무관지급이자조정명세서 ········ 377
01. 개념정리 ················································································· 377
02. 법인이 지급하는 이자 및 할인액의 귀속사업연도 ······················ 377
03. 손금불산입 지급이자 ······························································· 378
chapter 16 과목별세무조정-건설자금이자조정명세서 ··············· 384
01. 개념정리 ················································································· 384
02. ｢세무사랑Pro｣ 운영방법 ························································· 388
chapter 17 과목별세무조정-준비금 조정명세서 ······················· 401
01. 법인세법상 준비금-고유목적사업준비금 ·································· 401
02. 조세특례제한법상 준비금 ························································ 406
03. ｢세무사랑Pro｣ 운영방법 ························································· 407
chapter 18 과목별세무조정-국고보조금등 손금산입조정명세서 ······· 410
chapter 19 과목별세무조정-기부금조정명세서 ························· 417
01. 개념정리 ················································································· 417
02. 기부금의 의제(간주기부금) ······················································ 417
03. 기부금의 종류 ········································································· 418
04. 기부금 한도액 ········································································· 421
05. 기부금 한도초과액의 이월공제 ················································· 421
06. 기부가액의 평가 등 ································································· 422
07. ｢세무사랑Pro｣ 운영방법 ························································· 423
Part
Ⅳ ｢세무사랑Pro｣에 의한 세액계산
chapter 01 소득 및 과세표준계산 ·············································· 433
01. 소득금액조정합계표및명세서 ··················································· 433
02. 비과세소득명세서 ···································································· 434
03. 소득자료명세서 ······································································· 434
04. 소득구분계산서 ······································································· 435
chapter 02 감면세액 계산 ·························································· 447
01. 공제감면세액계산서(1): 공공차관도입관련법인세감면, 재해손실세액
공제 ······················································································· 447
02. 창업중소기업 등에 대한 감면세액계산서 ·································· 449
03. 공제감면세액계산서(2): 중소기업에 대한 특별세액감면 ············ 485
chapter 03 공제세액 계산 ·························································· 501
01. 통합투자세액공제(조특법 24) ·················································· 501
02. 상시근로자등의 개념 ······························································· 518
03. 성과공유 중소기업의 경영성과급에 대한 세액공제 등 ················ 541
04. 근로소득을 증대시킨 기업에 대한 세액공제 ······························ 548
05. 통합고용세액공제 ···································································· 559
06. 상가임대료를 인하한 임대사업자에 대한 세액공제 ···················· 611
07. 연구및인력개발비발생명세서 ··················································· 617
08. 추가납부세액계산서(6): 이자상당가산액계산 ···························· 638
09. 공제감면세액 및 추가납부 세액합계표 ······································ 642
chapter 04 세액공제감면신청서 ················································· 644
01. 세액공제와 세액감면(면제)의 차이 비교 ··································· 644
02. 공제감면세액의 공제순위 ························································ 645
03. 세액감면(면제) 한도 ································································ 648
04. 세액공제신청서 ······································································· 648
05. 세액감면(면제)신청서 ······························································ 649
06. 세액공제의 이월공제 ······························································· 649
chapter 05 세액계산 및 신고서작성 ··········································· 653
01. 원천납부세액조정명세서(갑, 을) ·············································· 653
02. 가산세액계산서 ······································································· 656
03. 자본금과적립금조정명세서(갑, 을) ··········································· 660
04. 최저한세조정명세서 ································································ 666
05. 법인세과세표준 및 세액조정계산서 ·········································· 672
chapter 06 신고부속 기타서식 ··················································· 680
01. 주식등 변동상황명세서 ···························································· 680
02. 주요계정명세서(갑, 을) ···························································· 688
chapter 07 세액계산및신고서-법인세과표 및 세액신고서 ··········· 690
01. 개념정리 ················································································· 690
02. ｢세무사랑Pro｣ 운영방법 ························································· 691
chapter 08 성실신고확인제도 ···················································· 693
01. 성실신고 확인대상 법인 ··························································· 693
02. 성실신고확인자 ······································································· 695
03. 성실신고확인서의 제출 및 법인세 신고기한연장 ······················· 695
04. 성실신고확인서 등 제출서류 ···················································· 696
05. 성실신고확인비용세액공제 ······················································ 696
06. 성실신고확인서 미제출시 불이익 ············································· 699
07. 성실신고확인서 제출의무관련 Q&A ········································· 701
08. ｢세무사랑Pro｣운영방법 ·························································· 705
chapter 09 법인지방소득세의 신고･납부 ···································· 717
01. 법인지방소득세의 개요 ···························································· 717
02. 내국법인의 각 사업연도의 소득에 대한 지방소득세의 계산구조 · 718
03. 과세표준 및 세액의 확정신고와 납부 ········································ 721
04. 가산세 ···················································································· 729
05. ｢세무사랑Pro｣ 운영방법 ························································· 730
chapter 10 결손금 소급공제에 따른 환급 ································· 735
01. 법인세법상 결손금 소급공제에 따른 환급 ································· 735
02. 지방세법상 결손금 소급공제에 따른 환급 ································· 740
chapter 11 농어촌특별세 과세표준 및 세액신고서 ···················· 743
01. 개념정리 ················································································· 743
02. ｢세무사랑Pro｣ 운영방법 ························································· 746
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