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2022 양도소득세 실무 출간 (양장본) 좋은책 원용대
- 상품정보
- 상품평가
- 상품문의
- 배송/반품/환불
□ 도서명 : 2022 양도소득세 실무 출간 (양장본)
□ 저 자 : 원용대 편저
□ 출판사 : 주식회사 좋은책
□ 크 기 : 190 x 260(㎜), 양장본
□ 정 가 : 96,000원
□ 구 성 : 단권
□ 페이지 : 1991페이지
□ 출간일 : 2022. 03. 28(월)
□ ISBN : 979-11-6348-417-2 (93320)
출고일
2022년 03월 29일(화)부터 출고 가능합니다.
목차
PART Ⅰ. 총 칙
제1장 납세의무 등 ··············································································································3
제1절 납세의무자 ··········································································································3
제2절 납세의무의 범위 ·····································································································17
제3절 양도소득세 제척기간 ···························································································25
제2장 양도의 범위 ············································································································30
제1절 용어의 정의 ············································································································30
제2절 양도의 범위 ···········································································································34
제3장 양도소득세 과세대상 자산 ····················································································135
제1절 토지 ··················································································································135
제2절 건물 ···················································································································143
제3절 부동산에 관한 권리 ··························································································150
제4절 주식 및 출자지분(2022.12.31. 이전 양도분까지 적용) ···········································158
제5절 기타자산 ···········································································································175
제6절 파생상품(2022.12.31. 이전 양도분까지 적용) ························································193
제7절 신탁수익권 ········································································································197
제4장 양도시기 및 취득시기 ··························································································198
제1절 개요 ··················································································································198
제2절 일반적인 경우 ···································································································199
PART Ⅱ. 양도차익
제1장 개 괄 ····················································································································265
제1절 양도차익 산정원칙 ······························································································265
제2장 양도가액 ···············································································································304
제1절 개요 ··················································································································304
제2절 매매 ···················································································································305
제3절 교환 ···················································································································315
제4절 현물출자 ··············································································································320
제5절 수용·협의매수 ·····································································································323
제6절 공유물 분할 ·········································································································327
제7절 대물변제·공경매·화해 ··························································································328
제8절 물납 ··················································································································329
제9절 환지·환지청산금 ·································································································329
제10절 매매사례가·감정가액·기준시가 ·············································································330
제3장 필요경비 등 ··········································································································338
제1절 개요 ·················································································································338
제2절 취득가액 ··········································································································340
제3절 자본적 지출 ·······································································································402
제4절 양도비용 ············································································································431
제4장 특수한 경우 양도차익 계산 ·················································································440
제1절 이월과세 ···········································································································440
제2절 부당행위계산 부인 ······························································································449
제3절 재건축·재개발 ····&mi
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상품 고시 정보
배송은 당일 오후 5시이전(토요일은 오후1시)에 주문및 결재를 하시면 당일배송됩니다.
배송은 주문 후 결재완료일을 기준으로 1~2일 안에 배송완료를 원칙으로 하고 있습니다.
다만 부득이한 경우(해당상품의 품절 및 절판) 고객님께 전화를 드려서 처리를 합니다.
2. 배송료
배송료는 3만원 이상이 경우 이그잼플러스에서 부담하고, 미만일 경우 고객이 2,500원을 부담합니다.
다만 구매금액이 3만원 이상인데 적립금 등을 사용하여 실제 결재금액이 3만원 미만이 되더라도 이그잼플러스에서 배송료를 부담하고, 제주를 제외한 도서지역의 경우는 5,000원이 추가된답니다. 해외배송은 전액 고객부담이 된답니다.
받으신 날 부터 일주일 이내 반품/교환이 가능하십니다. 시간이 지나면 처리가 불가함을 알려 드립니다. 다만 주문하신 상품과 다른 상품이 배송되거나 파본, 낙장이 있는 도서의 경우 이용약관에 준하여 이그잼플러스의 비용으로 교환, 반품 및 환불 등을 해드립니다.
4. 환불
받으신 날부터 2일 이내로 전화나 1:1 게시글로 적어주셔야 가능하십니다.
5. 주의
고객님 변심으로 인한 교환/반품/환불 고객님께서 택배비(왕복택배비)를 부담이 되니 이점 유의해 주십시오. 또한 강의테잎/얇은문제집/비닐포장된제품등은 한번 구매하시면 교환/반품/환불이 전혀 안됩니다. 신중히 생각하셔서 구매 부탁드립니다. 다만 불량테잎의 경우 그 불량이 된 개별테잎을 이그잼플러스의 비용으로 A/S를 해드립니다.
6. 주문취소, 교환, 반품 및 환불은 당일 5시 이전에 해주셔야 가능합니다.
그 이후는 배송 등에 따른 제비용을 부담하셔야 합니다.