2020 대한민국 조세 - 국회 예산정책처
제1부 조세의 이해
제1장 조세의 의의 ···································2
제1절 조세의 개념 ··········································2
제2절 조세의 기능 ··········································4
1. 재원조달 ························································4
2. 정책목적 달성의 수단 ······························4
제3절 조세의 분류 ··········································5
1. 국세와 지방세 ··············································5
2. 인세와 물세 ···················································6
3. 보통세와 목적세 ··········································7
4. 종가세와 종량세 ··········································7
5. 독립세･부가세･공동세 ······························7
제2장 우리나라의 조세체계 및 현황 ·······9
제1절 우리나라의 조세체계 ························9
제2절 조세수입의 현황 ································12
제3절 조세부담률 ··········································14
제3장 조세의 과세요건 ··························17
제1절 납세의무자 ··········································17
1. 의의 ····························································17
2. 납세의무자의 조세부담 범위 ···············20
3. 납세의무의 확대 ·······································21
제2절 과세대상 ·············································22
1. 의의 ·······························································22
2. 분류 ·······························································23
제3절 과세표준 ·············································24
1. 의의 ·····························································24
2. 분류 ·······························································25
제4절 세율 ····················································26
1. 의의 ·····························································26
2. 분류 ·······························································27
제4장 조세의 성립･확정 및 소멸·· ········29
제1절 조세의 성립 ········································30
1. 의의 ·····························································30
2. 성립시기 ························································30
제2절 조세의 확정 ········································33
1. 의의 ·····························································33
2. 확정절차 ························································33
제3절 조세의 소멸 ········································35
1. 일반적 소멸 ···················································35
2. 과세권자의 부과권 및 징수권의 소멸 ···········36
제5장 조세채권의 이행확보 및 실현 ·····40
제1절 조세채권의 이행확보 ···························40
1. 가산세 부과 ···················································40
2. 세무조사 ························································43
3. 간접적 납세보전제도 ·····································45
제2절 조세채권의 실현 ·································47
1. 임의적 실현 ···················································47
2. 강제적 실현 ···················································49
제6장 납세자권리구제 ····························52
제1절 사전적 권리구제: 과세전적부심사 ······52
1. 의의 ·······························································52
2. 과세전적부심사의 대상 ·································53
3. 과세전적부심사청구 절차 ····························53
4. 과세전적부심사청구 심리 및 결정 ···········54
제2절 사후적 권리구제: 조세불복 ·················54
1. 의의 ·····························································54
2. 조세행정심판 ················································55
3. 조세소송 ························································61
제7장 우리나라의 조세입법 과정 ··········64
제1절 조세법률 관계 ·····································64
1. 조세법의 일반적인 의의 및 특징 ················64
2. 우리나라 조세법의 법원(法源) 및 체계 ······65
제2절 조세입법의 일반원칙 ···························67
1. 조세법률주의 ···············································67
2. 조세평등(공평)주의 ······································70
제3절 조세법률안 입법과정 ···························71
1. 국회의원 발의 조세법률안 입법과정 ···········72
2. 정부 제출 조세법률안의 입법과정 ···············78
3. 세입예산안 부수법률안 제도 ·························81
제2부 국 세
제1장 소득세 ·········································88
제1절 개요 ····················································88
제2절 소득세 과세요건 및 세액 계산 ···········92
1. 납세의무자 ·····················································92
2. 과세대상 ························································93
3. 과세표준 ······················································100
4. 세율 ·····························································104
5. 세액공제와 세액감면 ···································109
6. 결정세액 ······················································115
제3절 소득세의 신고와 납부 ······················117
제4절 퇴직소득세와 양도소득세 ··················121
1. 퇴직소득세 ··················································121
2. 양도소득세 ··················································122
제5절 근로장려세제와 자녀장려세제 ···········128
1. 근로장려세제 ···············································128
2. 자녀장려세제 ···············································134
제6절 2020년 시행 소득세의
주요 개정 내용 ·································137
제2장 법인세 ·······································139
제1절 개요 ··················································139
제2절 법인세 과세요건 및 세액 계산 ········143
1. 납세의무자 ··················································143
2. 과세대상 ······················································145
3. 과세표준 ······················································158
4. 세율 ·····························································159
5. 세액공제와 세액감면 ···································162
6. 최저한세 ······················································164
7. 부담세액 ······················································167
제3절 법인세의 신고와 납부 ······················169
1. 신고와 납부 ················································169
2. 납세지 ·························································170
제4절 법인세 과세특례 ·······························171
1. 조합법인 과세특례 ······································171
2. 해운기업에 대한 톤세 제도 ························172
제5절 2020년 시행 법인세의
주요 개정 내용 ·································173
제3장 부가가치세 ································177
제1절 개요 ··················································177
제2절 부가가치세 과세요건 및 세액 계산 ··181
1. 납세의무자 ··················································181
2. 과세대상 ····················································183
3. 과세표준 ······················································189
4. 세율 ·····························································189
5. 세액공제와 세액감면 ···································191
6. 납부세액 ····················································195
제3절 부가가치세의 신고와 납부 ················196
1. 거래징수와 세금계산서 ································196
2. 신고와 납부 ················································197
제4절 부가가치세 과세특례 ························198
1. 간이과세 ······················································198
2. 국외사업자의 전자적 용역 공급에 대한
과세특례 ····················································202
3. 매입자납부특례 ············································204
제5절 부가가치세의 지방소비세 이양 ·········204
제6절 2020년 시행 부가가치세의
주요 개정 내용 ·································206
제4장 개별소비세 ································208
제1절 개요 ··················································208
제2절 개별소비세 과세요건 및 세액 계산 ··209
1. 납세의무자 ··················································209
2. 과세대상 ······················································209
3. 과세표준 ······················································210
4. 세율 ·····························································210
5. 비과세 및 면세 ···········································212
6. 납부세액 ······················································215
제3절 개별소비세의 신고와 납부 ················216
제4절 2020년 시행 개별소비세의 주요 개정 내용 ····217
제5장 교통･에너지･환경세 ··················219
제1절 개요 ··················································219
제2절 교통･에너지･환경세 과세요건 및
세액 계산 ·········································221
제3절 교통･에너지･환경세의 신고와 납부 ··223
제4절 2020년 시행 교통･에너지･환경세의 주요 개정 내용 ··224
제6장 관세 ··········································225
제1절 개요 ··················································225
제2절 관세 과세요건 및 세액 계산 ············226
1. 납세의무자 ··················································226
2. 과세대상 ······················································226
3. 과세표준 ······················································227
4. 관세율 ·························································228
5. 세액 계산 ····················································231
6. 비과세 및 면세 ···········································232
제3절 관세의 신고와 납부 ··························234
제2절 비거주자의 국내 원천소득에 대한 과세 ·280
1. 비거주자의 국내원천소득 과세구조 ·············280
2. 비거주자에 대한 종합과세 ··························281
3. 비거주자에 대한 분리과세 ··························283
제3절 외국법인의 국내 원천소득에 대한 과세 ··284
1. 외국법인의 국내원천소득 과세구조 ·············284
2. 과세대상 소득과 과세방법 ··························284
3. 외국법인의 국내사업장에 대한 과세특례 ····287
제4절 다국적기업에 대한 과세 ···················287
1. 다국적기업에 대한 과세구조 ·······················287
2. 이전가격과세제도 ········································288
3. 과소자본과세제도 ······································289
4. 특정외국법인의 유보소득에 대한 합산과세 ·290
5. 조세조약을 이용한 조세회피에 대한 규제 ··291
제5절 국제적 이중과세 조정 ······················292
1. 법인의 이중과세 조정 ·································292
2. 개인의 이중과세 조정 ·································294
제6절 국가간 조세협력 및 해외금융계좌신고제도 ···295
1. 국가간 조세협력 ··········································295
2. 해외금융계좌신고제도 ··································297
제7절 2020년 시행 국제조세의 주요 개정 내용 ····299
제10장 기타 국세 ·······························301
제1절 증권거래세 ········································301
제2절 인지세 ···············································306
제3절 주세 ··················································308
제4절 교육세 ···············································313
제5절 농어촌특별세 ·····································317
제3부 지방세
제1장 지방세의 개요 ···························322
제1절 지방세의 의의 ·································322
제2절 지방세 특별원칙 ·······························324
제3절 지방세의 종류 및 분류 ·····················325
제4절 지방재정 및 지방세 ··························327
제5절 지방세 징수 현황 ·····························329
제2장 취득세 ·······································332
제1절 개요 ··················································332
제2절 취득세 과세요건 및 세액 계산 ········334
1. 과세요건 ······················································334
2. 세액 계산 ····················································337
제3절 취득세의 신고와 납부 ······················340
제4절 2020년 시행 취득세의 주요 개정 내용 ···341
제3장 등록면허세 ································343
제1절 개요 ··················································343
제2절 등록면허세 과세요건 및 세액 계산 ··344
1. 과세요건 ······················································344
2. 세액 계산 ····················································349
제3절 등록면허세의 신고와 납부 ················352
제4장 재산세 ·······································353
제1절 개요 ··················································353
제2절 재산세 과세요건 및 세액 계산 ········355
1. 과세요건 ······················································355
2. 세액 계산 ····················································358
제3절 재산세의 부과와 징수 ······················361
제5장 지방소득세 ································363
제1절 개요 ··················································363
제2절 지방소득세 과세요건 및 세액 계산 ··364
1. 과세요건 ······················································364
2. 세액 계산 ····················································366
제3절 지방소득세의 신고와 납부 ················368
제6장 지방소비세 ································370
제1절 개요 ··················································370
제2절 지방소비세 과세요건 ························371
제3절 지방소비세의 납입 ····························372
1. 납입 절차 ····················································372
2. 지자체별 배분 ···········································373
제7장 자동차세 ····································378
제1절 개요 ··················································378
제2절 자동차세 과세요건 및 세액 계산 ·····379
제8장 담배소비세 ································384
제1절 개요 ··················································384
제2절 담배소비세 과세요건 및 세액 계산 ··385
1. 과세요건 ······················································385
2. 세액 계산 ····················································386
제3절 담배소비세의 신고와 납부 ················387
제9장 기타 지방세 ······························388
제1절 레저세 ·············································388
제2절 지역자원시설세 ·······························391
제3절 지방교육세 ········································396
제4절 주민세 ···············································399
제4부 조세지출
제1장 개요 ··········································406
제1절 의의 ················································406
제2절 조세지출의 유형 ·······························407
제3절 조세지출예산제도 ······························408
제4절 조세지출의 관리체계 ························411
1. 국세감면율 한도제 ······································411
2. 조세지출 성과관리제도 ································411
제2장 국세의 조세지출 ·······················417
제1절 국세감면액과 국세감면율 ··················417
제2절 유형별 현황 ······································419
1. 예산분류 기준별 ··········································419
2. 세목별 ·························································420
3. ｢조세특례제한법｣상 지원분야별 ··················421
4. 조세지출 주요 항목별 ·································422
5. 관리유형별 ··················································424
제3장 지방세의 조세지출 ····················430
제1절 지방세감면액과 지방세감면율 ···········430
제2절 유형별 현황 ······································431
1. 지역별 ·························································431
2. 세목별 ·························································433
3. 근거법령별 ··················································434
4. ｢지방세특례제한법｣상 지원분야별 ··············435
참고문헌 ··············································437
국회예산정책처 재정경제통계시스템
NABOSTATS 통계표
(출처: 국회예산정책처, 2020 대한민국 조세, 2020.6.5)