| 수험서 | 참고서 | 자격서 | 일반도서 | + 쉼터 |
좋은책 2023 세법개론 2 원용대
- 상품정보
- 상품평가
- 상품문의
- 배송/반품/환불
□ 도서명 : 2023 세법개론2 출간
□ 저 자 : 원용대 편저
□ 출판사 : 주식회사 좋은책
□ 크 기 : 190 x 260(㎜)
□ 정 가 : 38,000원
□ 구 성 : 단권
□ 페이지 : 789페이지
□ 출간일 : 2023. 02. 28(화)
□ ISBN : 979-11-6348-550-6 (93360)
□ 카테고리: 원용대; 세법; 에듀윌;
출고일
2023년 03월 02일(목)부터 출고 가능합니다.
목차
제1편 국세기본법
제1장 총 칙 3
제1절 국세기본법 통칙 ·····································································································3
Ⅰ. 국세기본법의 목적 ··············································································································3
Ⅱ. 용어의 정의(국기법 2) ········································································································3
Ⅲ. 세법 등과의 관계 ··············································································································8
제2절 기간과 기한 ···········································································································9
Ⅰ. 기간의 계산 ·····················································································································9
Ⅱ. 기한 ·······························································································································10
제3절 서류의 송달 ··········································································································13
Ⅰ. 서류의 송달 장소 ··············································································································13
Ⅱ. 서류송달의 방법 ················································································································14
Ⅲ. 송달의 효력 발생 ·············································································································17
Ⅳ. 송달의 법률효력 ················································································································19
제4절 인 격 ····················································································································21
Ⅰ. 법인으로 보는 단체 ···········································································································21
Ⅱ. 국세기본법상 규정 ·············································································································21
Ⅲ. 각 세법상 규정 ·················································································································24
제2장 조세이론 27
제1절 헌법에 보장된 내용 ······························································································28
Ⅰ. 조세법률주의 ····················································································································28
Ⅱ. 조세평등주의 ····················································································································31
제2절 국세기본법에 규정된 내용 ···················································································34
Ⅰ. 국세 부과의 원칙 ··············································································································34
Ⅱ. 세법 적용의 원칙 ··············································································································39
제3장 조세법률관계의 변동 47
제1절 납세의무의 성립 ···································································································48
Ⅰ. 서 설 ······························································································································48
Ⅱ. 과세요건 ·······················································································································48
Ⅲ. 국세기본법상 납세의무의 성립 시기 ················································································49
제2절 납세의무의 확정 ···································································································51
Ⅰ. 서 설 ·····························································································································51
Ⅱ. 정부 부과 과세제도 ···········································································································51
Ⅲ. 신고납세제도 ···················································································································52
Ⅳ. 납세의무의 성립과 동시에 확정되는 것 ··········································································52
제3절 확정된 납세의무의 변경 ·······················································································54
Ⅰ. 개요 ······························································································································54
Ⅱ. 수정신고제도 ··················································································································55
Ⅲ. 경정청구 제도 ·················································································································57
제4절 기한 후 신고·납부제도와 추가 자진 납부제도 ······················································61
Ⅰ. 개 요 ·····································································································&m
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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.