| 수험서 | 참고서 | 자격서 | 일반도서 | + 쉼터 |
인강드림 2023 인강드림 공인중개사 기본서 2차 부동산세법
- 상품정보
- 상품평가
- 상품문의
- 배송/반품/환불
정가 : 32,000원판매가 28,800원 (10% 할인)
품목정보
| 출간 예정일 | 2022년 12월 08일 |
|---|---|
| 쪽수, 무게, 크기 | 460쪽 | 188*257*30mm |
| ISBN13 | 9791198052872 |
| ISBN10 | 1198052872 |
책소개
2023 공인중개사 기본서는 인강드림만의 8단계 학습 커리큘럼을 적용하여, 수험생들이 순차적으로 학습하고 명확하게 이해할 수 있도록 효율성을 추구하였다. 단원별 학습 전에 출제분석, 체크포인트, 출제키워드 등을 제시하여 단원별 중요도와 출제율 등을 알 수 있도록 하였으며 용어해설을 통하여 기초적인 지식을 습득하고 본문학습 후, 시험에 자주 출제되는 부분들을 OX빈출지문을 통해 집중학습 복습하도록 하였다. 또한 적중예상문제를 통해 공부한 내용을 확인할 수 있도록 하여 반복학습의 효과를 가져 올 수 있도록 구성하였다.
인강드림 기본서만의 8단계 합격시스템
“전체체계도 → 세부 영역별 출제분석 → Check Point → 학습체계 및 출체키워드 → 용어해설 → 본문 → OX빈출문제 →적중예상문제”
인강드림 기본서만의 8단계 합격시스템
“전체체계도 → 세부 영역별 출제분석 → Check Point → 학습체계 및 출체키워드 → 용어해설 → 본문 → OX빈출문제 →적중예상문제”
- 책의 일부 내용을 미리 읽어보실 수 있습니다. 미리보기
목차
PART 01 조세총론
CHAPTER 01 조세의 개념과 분류
제1절 조세의 개념 및 특징 ····································································· 6
제2절 조세의 분류 ··················································································· 8
제3절 조세의 용어 ················································································· 18
제4절 납세의무 성립·확정·소멸 ························································ 40
제5절 조세와 일반채권과의 관계 ·························································· 51
제6절 조세의 구제제도 ·········································································· 56
제7절 서류의 송달 ················································································· 61
빈출키워드 CHECHK!! ··················································································· 64
적중예상문제 PART1 적중예상문제 ················································································· 66
PART 02 지방세
CHAPTER 01 취득세
제1절 취득세의 개요 및 특징 ······························································· 76
제2절 취득의 개념과 범위 ···································································· 78
제3절 취득세의 과세대상 ······································································ 83
제4절 납세의무자 ··················································································· 89
제5절 취득시기 ······················································································ 98
제6절 과세표준 ···················································································· 104
제7절 세율 ··························································································· 111
제8절 부과·징수 ················································································ 138
제9절 비과세 ······················································································· 146
빈출키워드 CHECHK!! ················································································· 149
CHAPTER 02 등록면허세
제1절 등록에 대한 등록면허세의 개요 및 특징 ································· 153
제2절 등록면허세의 과세대상 ····························································· 154
제3절 납세의무자 ················································································ 156
제4절 등록에 대한 등록면허세의 과세표준 ········································ 158
제5절 등록에 대한 등록면허세의 세율 ··············································· 162
제6절 등록면허세의 부과·징수 ·························································· 167
제7절 등록에 대한 등록면허세의 비과세 ············································ 173
빈출키워드 CHECHK!! ················································································· 175
CHAPTER 03 재산세
제1절 재산세의 개요 및 특징 ····························································· 177
제2절 과세대상(과세물건, 과세객체) ···················································· 179
제3절 토지분 과세대상의 구분 ··························································· 182
제4절 납세의무자 ················································································ 201
제5절 재산세의 과세표준 ···································································· 206
제6절 재산세의 세율 ··········································································· 208
제7절 부과·징수 ················································································ 218
제8절 비과세 ······················································································· 228
빈출키워드 CHECHK!! ················································································· 231
적중예상문제 PART2 적중예상문제 ··············································································· 233
부록 33회 기출문제 해설 ················································································· 433
CHAPTER 01 조세의 개념과 분류
제1절 조세의 개념 및 특징 ····································································· 6
제2절 조세의 분류 ··················································································· 8
제3절 조세의 용어 ················································································· 18
제4절 납세의무 성립·확정·소멸 ························································ 40
제5절 조세와 일반채권과의 관계 ·························································· 51
제6절 조세의 구제제도 ·········································································· 56
제7절 서류의 송달 ················································································· 61
빈출키워드 CHECHK!! ··················································································· 64
적중예상문제 PART1 적중예상문제 ················································································· 66
PART 02 지방세
CHAPTER 01 취득세
제1절 취득세의 개요 및 특징 ······························································· 76
제2절 취득의 개념과 범위 ···································································· 78
제3절 취득세의 과세대상 ······································································ 83
제4절 납세의무자 ··················································································· 89
제5절 취득시기 ······················································································ 98
제6절 과세표준 ···················································································· 104
제7절 세율 ··························································································· 111
제8절 부과·징수 ················································································ 138
제9절 비과세 ······················································································· 146
빈출키워드 CHECHK!! ················································································· 149
CHAPTER 02 등록면허세
제1절 등록에 대한 등록면허세의 개요 및 특징 ································· 153
제2절 등록면허세의 과세대상 ····························································· 154
제3절 납세의무자 ················································································ 156
제4절 등록에 대한 등록면허세의 과세표준 ········································ 158
제5절 등록에 대한 등록면허세의 세율 ··············································· 162
제6절 등록면허세의 부과·징수 ·························································· 167
제7절 등록에 대한 등록면허세의 비과세 ············································ 173
빈출키워드 CHECHK!! ················································································· 175
CHAPTER 03 재산세
제1절 재산세의 개요 및 특징 ····························································· 177
제2절 과세대상(과세물건, 과세객체) ···················································· 179
제3절 토지분 과세대상의 구분 ··························································· 182
제4절 납세의무자 ················································································ 201
제5절 재산세의 과세표준 ···································································· 206
제6절 재산세의 세율 ··········································································· 208
제7절 부과·징수 ················································································ 218
제8절 비과세 ······················································································· 228
빈출키워드 CHECHK!! ················································································· 231
적중예상문제 PART2 적중예상문제 ··············································································· 233
부록 33회 기출문제 해설 ················································································· 433
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상품 고시 정보
1. 배송
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.
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.
5. 반품/교환
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.
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.