공익법인의 회계와 세무 > 세무

 「공익법인의 회계와 세무」 ▲공익법인의 정의 부터 시작해서 회계와 세무처리는 물론, 회계 보고 사항 등 이론 파트와 실무파트를 나누어 유기적으로 설명함으로써 실무 이해도를 높였다는 점이 특징이다. 

공익법인의 회계와 세무 (PARTⅠ 이론)

>>>> 제1장 ∙ 공익법인이란 ·····························································13

01. 비영리법인의 범위 ······························································ 13

02. 공익법인등의 범위(상증령 §12) ········································· 17

03. 비영리법인의 법인세 신고 ················································· 21

>>>> 제2장 ∙ 출연재산 관련 의무이행 및 보고의무 ························25

01. 출연재산 기초 ····································································· 25

02. 출연재산의 사용 ································································· 29

03. 출연재산 사후관리 ······························································ 38

04. 출연재산 보고 ····································································· 49

>>>> 제3장 ∙ 특수관계인의 범위 ·····················································51

01. 개요 ···················································································· 51

02. 출연자 등의 이사 취임 제한(상증법 §48⑧) ······················ 56

03. 자기내부거래 금지(상증법 §48③, 상증령 §39) ················· 60

04. 주식의 출연 제한 및 의결권행사 금지(상증법 §48①, ②) ······ 64

05. 특수관계기업의 광고･홍보행위금지(상증법 §48⑩) ············ 68

06. 공익사업의 수혜자 특정 금지(상증령 §38⑧(2)) ················ 71

>>>> 제4장 ∙ 공익법인의 납세협력의무 ···········································73

01. 결산서류 공시의무(상증법 §50의3) ···································· 73

02. 전용계좌 개설 신고･사용의무(상증법 §50의2) ·················· 76

03. 장부의 작성･비치 의무(상증법 §51) ·································· 80

04. 외부전문가 세무확인서 제출(상증법 §50) ·························· 83

05. 외부 회계감사의무 외(상증법 §50③) ································· 88

06. 해산시 잔여재산 국가 등 귀속(상증법 §48②(8)) ·············· 91

>>>> 제5장 ∙ 공익법인의 회계보고 ·················································95

01. 공익법인 회계기준 ······························································ 95

02. 공익법인 재무상태표 작성 ················································· 98

03. 공익법인 운영성과표 작성 ··············································· 106

04. 공익법인회계기준과 일반기업회계기준 비교 ···················· 126

>>>> 제6장 ∙ 고유목적사업준비금 ·················································129

01. 고유목적사업준비금의 의의 ·············································· 129

02. 고유목적사업준비금의 설정대상 ······································· 130

03. 고유목적사업준비금의 손금산입 한도 ······························ 131

04. 고유목적사업준비금의 사용(법법 §29조①, ③) ················ 133

05. 손금산입 방법 및 회계처리 ·············································· 137

06. 고유목적사업준비금의 사후관리 ······································· 140

>>>> 제7장 ∙ 기부금 ·····································································143

01. 기부금 ··············································································· 143

02. 재정경제부장관이 지정･고시하는 공익법인등의 지정 요건

(법인령 §39①(1)바) ························································· 145

03. 공익법인등의 의무이행 보고 및 점검(법인령 §39⑥･⑦) ····· 151

04. 기부금영수증 발급과 관리 ··············································· 152

05. 기부장려금 제도(조특법 §75) ········································· 153

>>>> 부록 ∙ 공익법인 관련 가산세 ···············································157

01. 「상속세 및 증여세법」에 규정된 의무 불이행에 따른

가산세 ··············································································· 157

공익법인의 회계와 세무 (PARTⅡ 실무)

>>>> 제1장 ∙ 공익법인 공시 및 신고의무 ·····································167

01. 개요 ·················································································· 167

02. 홈택스 통합신고 : 공익법인 결산서류 등 공시 등록 ······ 171

>>>> 제2장 ∙ 기본현황 입력 ·························································172

01. 개요 ·················································································· 172

02. 기본현황 입력 ·································································· 173

>>>> 제3장 ∙ 재무상태표 및 운영성과표 주석서류 제출 및 작성 ·······177

01. 재무상태표 및 운영성과표 ··············································· 177

02. 주석서류 제출 및 작성 ···················································· 179

>>>> 제4장 ∙ 재무현황 및 자산현황 ·············································191

01. 재무현황 및 자산현황 ······················································ 191

02. 수익현황 및 비용현황 ······················································ 194

>>>> 제5장 ∙ 공익목적사업 세부현황 ············································206

01. 공익목적사업 세부현황 ····················································· 206

>>>> 제6장 ∙ 공익목적사업 수익, 비용, 세부현황 ·························211

01. 공익목적사업 수익, 비용, 세부현황 ································· 211

>>>> 제7장 ∙ 기타사업 손익 세부현황 ··········································216

01. 기타사업 손익 세부현황 ··················································· 216

>>>> 제8장 ∙ 출연받은 재산의 사용명세서 ····································225

01. 출연받은 재산의 사용명세서 ············································ 225

>>>> 제9장 ∙ 출연재산 매각대금 사용명세서 ································238

01. 출연재산 매각대금 사용명세서 ········································· 238

>>>> 제10장 ∙ 운용소득 사용명세서 ·············································247

01. 운용소득 사용명세서 ························································ 247

>>>> 제11장 ∙ 사용계획 및 진도내역서 ········································258

01. 사용계획 및 진도내역서 ················································· 258

>>>> 제12장 ∙ 주식등의 출연･취득･보유 및 처분명세서 ···············261

01. 주식등의 출연･취득･보유 및 처분명세서 ························· 261

>>>> 제13장 ∙ 이사 등 선임 및 기준초과 경비명세 ·····················267

01. 이사 등 선임 및 기준초과 경비명세 ································ 267

>>>> 제14장 ∙ 기부금품의 수입 및 지출명세서 ····························271

01. 기부금품의 수입 및 지출명세서 ······································· 271

>>>> 제15장 ∙ 특정기업광고 등 명세서 ········································292

01. 특정기업광고 등 명세서 ··················································· 292

>>>> 제16장 ∙ 감사보고서 ····························································294

01. 감사보고서 ········································································ 294

>>>> 제17장 ∙ 외부전문가 세무확인서 서식 ·································295

01. 외부전문가 세무확인서 서식 ············································ 295

>>>> 제18장 ∙ 공익법인등 의무이행 여부 보고서 ·························301

01. 공익법인등 의무이행 여부 보고서 ··································· 301