PART01
금융투자세제
Contents
Chapter01국세기본법2
SECTION01조세의정의와분류2
SECTION02총칙4
SECTION03납세의무5
SECTION04수정신고,경정청구및기한후신고8
SECTION05국세우선의원칙10
SECTION06심사와심판10
Chapter02소득세법12
SECTION01소득세의의의12
SECTION02과세소득의범위：소득원천설12
SECTION03우리나라소득세제도의특징13
SECTION04납세의무자16
SECTION05원천징수18
SECTION06과세기간19
SECTION07소득의구분및계산구조20
Chapter03이자소득,배당소득및양도소득21
SECTION01이자소득과배당소득21
SECTION02이자배당소득금액의계산및귀속연도27
SECTION03금융소득에대한과세방법29
SECTION04양도소득36
Chapter04증권거래세법43
SECTION01납세의무자와납세의무의범위43
SECTION02세액계산및납부방법45
Chapter05기타금융세제47
SECTION01외국인의증권세제47
실전예상문제51
Chapter01세무전략:금융자산TAX-PLANNING54
SECTION01증여세절세전략54
SECTION02상속세절세전략57
SECTION03금융소득종합과세59
SECTION04금융소득종합과세대상64
SECTION05금융소득종합과세시의금융거래통보여부76
SECTION06종합소득세신고방법78
SECTION07절세할수있는올바른투자방법81
실전예상문제83
Chapter01금융회사의종류86
SECTION01금융회사의개요86
SECTION02금융회사의종류87
Chapter02금융상품의개요96
SECTION01금융상품의구분96
SECTION02재형및절세목적금융상품98
실전예상문제108
Chapter01예금의구분110
SECTION01예금상품유형별구분110
SECTION02예금상품특성별구분113
Chapter02예금의종류115
SECTION01입출금식및적립식예금115
SECTION02목돈운용상품122
SECTION03대출관련예금상품128
Chapter03신탁상품의개념과특징130
SECTION01신탁과신탁업개념130
SECTION02신탁상품특징133
Chapter04신탁상품의종류136
SECTION01금전신탁136
SECTION02재산신탁141
실전예상문제146
Chapter01생명보험상품150
SECTION01생명보험의개념150
SECTION02생명보험상품의종류153
Chapter02손해보험상품163
SECTION01손해보험상품의개념및특징163
SECTION02손해보험상품종류166
실전예상문제183
Chapter01금융투자상품의개념및종류186
SECTION01금융투자상품의개념186
SECTION02금융투자상품종류188
Chapter02펀드상품194
SECTION01집합투자기구개념194
SECTION02집합투자기구종류197
SECTION03집합투자기구관계회사210
SECTION04환매,평가및회계216
SECTION05펀드상품유형224
Chapter03기타금융투자상품235
SECTION01랩어카운트235
SECTION02주가연계증권(ELS)과파생연계펀드(DLF)239
SECTION03주식워런트증권(ELW)244
SECTION04환매조건부채권(RP)251
실전예상문제258
Chapter01자산유동화증권(ABS)의기본개념260
SECTION01자산유동화의기본개념260
SECTION02자산유동화증권의종류261
SECTION03자산유동화증권도입의의264
Chapter02자산유동화증권의구조271
SECTION01기본구조271
SECTION02발행과관련한다양한주체273
SECTION03현금흐름분석과신용보강274
Chapter03자산유동화증권주요발행유형276
SECTION01단일SPC구조276
SECTION02신탁을통한유동화구조277
SECTION03유동화신탁+유동화SPC2단계구조278
SECTION04한국주택금융공사주택저당채권담보부채권280
실전예상문제281
Chapter01주택저당증권(MBS)286
SECTION01저당대출시장(PrimaryMortgageMarket)286
SECTION02저당대출유동화시장(SecondaryMortgageMarket)290
SECTION03MBS(MortgageBackedSecurities)292
SECTION04CMO(CollateralizedMortgageObligation)297
SECTION05신용보강(CreditEnhancement)302
SECTION06우리나라의MBS제도303
SECTION07역모기지(ReverseMortgage：RM)308
실전예상문제312
Chapter01퇴직연금제도316
SECTION01우리나라의노후보장체계316
SECTION02퇴직연금제도의운영317
SECTION03퇴직연금제도유형320
SECTION04퇴직연금제도운용상품325
SECTION05퇴직연금제도도입효과329
SECTION06개인연금의역할332
실전예상문제334
Chapter01부동산투자의기초336
SECTION01부동산의개념과특성336
SECTION02부동산의법률적측면341
SECTION03부동산의경제적측면349
Chapter02부동산투자의이해355
SECTION01부동산투자결정과정355
SECTION02부동산투자개요366
Chapter03부동산의이용및개발381
SECTION01부동산의이용에대한규제381
SECTION02부동산개발409
실전예상문제426
Chapter01부동산투자구분430
SECTION01부동산투자방식별비교430
SECTION02부동산투자기구별비교432
Chapter02부동산펀드의이해435
SECTION01펀드의기본투자구조및자금흐름435
SECTION02부동산펀드의유형별특징436
SECTION03부동산위험의종류440
SECTION04부동산위험관리수단442
SECTION05기타446
SECTION06수익률분석447
Chapter03부동산포트폴리오450
SECTION01포트폴리오의수익률과위험450
SECTION02포트폴리오의분산투자의효과452
Chapter04부동산가치평가454
SECTION01가치와가격454
SECTION02부동산가치분석과정456
SECTION03부동산감정평가3방식461
Chapter05부동산의투자가치분석470
SECTION01부동산투자의의의470
SECTION02투자대상부동산의현금흐름471
SECTION03수익률의종류475
Chapter06부동산개발사업사업타당성평가477
SECTION01부동산개발사업개요477
SECTION02사업타당성평가절차479
실전예상문제489
Chapter01부동산간접투자제도의이해494
SECTION01부동산간접투자제도의개요494
SECTION02부동산간접투자제도의경과495
Chapter02부동산투자회사법의이해497
SECTION01부동산투자회사법의연혁497
SECTION02현행부동산투자회사법의주요내용498
실전예상문제511
PART02
절세전략
PART03
금융상품
개론
PART04
예금및신탁상품
PART05
보장성
금융상품
PART06
투자성
금융상품
PART07
자산유동화
증권의
구조와사례
PART08
주택저당증권
PART09
퇴직연금
PART10
부동산개론
PART11
부동산투자
상품의이해
PART12
리츠업무
