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한양대학교경영학부졸업제37호세무사자격시험최종합격현)세현세무법인대표-(주)오픈닥터스세무컨설턴트-안과의사'굿모닝닥터'등다수칼럼게재-대한치과의사협회홈페이지세무컨설턴트-병의원CEO를위한다수의세무/회계강좌출강중(오픈닥터스개원안내워크샵세무강의,주식회사신흥주최성공개원설명회등)
개원의가알아야할개원준비ABCPoint01개원의시작..병의원의유형은?Point02병의원을개설하기위하여거쳐야하는서류절차는?Point03사업자등록신청하기Point04병의원을개설하면소득세를내야한다는데?Point05앞으로는병의원도부가가치세를내야한다는데?Point06부가가치세납부액은어떻게계산하나요?Point07개원자금대출,알아야할사항은?Point08개원자금을증여받으면어떻게되나요?Point09그동안벌어놓은내돈...개원시사용해도될까요?Point10병의원건물을구입하려는데?Point11병의원건물을임차하는경우세무상알아야할사항은?Point12상가임대차보호법의핵심내용은?Point13병의원포괄양수도,가격은어떻게결정하나요?Point14사업의양도시양도인과양수인의세무문제는?Point15동업계약서작성시적어도담아야할내용은?Point16시설투자,리스를할지직접구입할지?Point17병의원의세금을알기위한최소한의회계용어배우기Point18‘재무제표’최소한이것만은알자!Point19세무상장부작성의무와갖추어야할장부는?Point20영수증은어떻게받아야하나요?병의원소득세!이것만은알자Point21복잡한병의원의수입에는어떠한것이있나요?Point22병의원수입에포함되는항목과제외되는항목은?Point23병의원경비로인정받기위한요건은?Point24인건비의유형과경비처리방법은?Point25의약품과의료소모품은어떻게비용처리되나요?Point26복리후생비에는어떤지출이포함되나요?Point27의료기기를샀는데그해모두경비처리할수있나요?Point28감가상각비는어떻게계산하나요?Point29감가상각을다못한의료기기를교체하는경우남은금액에대해경비처리가가능한가요?Point30세금을내느니대출금을갚지않는게낫다던데?Point31임대보증금과임차료모두경비처리가되나요?Point32접대비지출항목은어떤것이있고,금액제한은없나요?Point33여비교통비의범위와챙겨야할증빙은어떤게있나요?Point34해외학회참가를위한교통비및체류비용은경비처리가되나요?Point35세금과공과금도모두경비처리가되나요?Point36기부처나기부금액에한도가있나요?Point37차량관련지출은경비처리가되나요?Point38리스의경비처리방법은어떻게되나요?Point39지급수수료에는어떤것이포함되나요?Point40환자에게지급한손해배상금은경비처리가되나요?Point41종신보험이나연금보험도경비처리가되나요?Point42환자에게받지못한진료비는어떻게처리하나요?Point43공동개원시세금은어떻게계산하나요?Point44병의원운영중손해를본경우어떻게처리하나요?Point45병의원의소득세는어떻게계산하나요?Point46병의원소득에합산해야하는소득에는어떤것이있나요?Point47주택임대소득도신고하여야하나요?Point48소득공제에는어떤것이있나요?Point49소득세율은어떻게적용하나요?Point50병의원원장도근로자와같이세액공제혜택을받을수있나요?Point51조세특례제한법상세액공제·감면받기Point52가산세Point53세무스케줄Point54성실신고확인제도란무엇인가요?세무조사와그대응방안Point55세무조사란무엇인가요?Point56세무조사는어떤사업자가받나요?Point57세무조사대상선정시주요분석항목은?Point58세무조사의기간은얼마나되나요?Point59세무조사도그유형에따라강도가다른가요?Point60세무조사시사전에통보하고나오나요?Point61세무조사는어느세무서에서나오나요?Point62병의원세무조사시무엇을집중적으로보나요?Point63차명계좌를사용하면어떻게되나요?Point64세금탈루시조세범으로고발되어형사처벌도받나요?Point65세무조사를사전에대비하려면어떻게해야하나요?Point66세무조사를통보받았을경우대처사항은?Point67세무조사가나왔을경우대처방법은?Point68세무조사가억울한경우구제방안은?의료법인과세금Point69의료법인이란무엇인가요?Point70의료법인의설립과재산등에관한사항Point71개인과법인의세율의차이Point72기타의료법인과개인병의원과의세무상차이점Point73의료법인에대한기타조세지원Point74임금대장꼭작성해야할까?Point75직원들의연봉보안을어떻게할까요?Point76직원퇴사후금품청산은어떻게해야하나요?Point77무단결근하는직원어떻게할까요?Point78직원의수습기간을두는것이좋을까요?Point79말썽을일으키는직원은어떻게처리해야하나요?Point80퇴직금은어떻게지급해야할까요?Point81직원을퇴사시킬방법은?Point82우리병원에적용되는법적사항은무엇일까요?Point834대보험절약하는방법은무엇일까요?Point84연차휴가15일꼭주어야할까요?Point85일용직에게적용되는것들은?Point86넷트제임금방식문제없나요?Point87근로계약서를어떻게작성해야할까요?Point88실업급여를받으면병원에불이익은없을까요?Point89우리병원은법정수당문제없나요?Point90육아휴직은꼭부여해야할까요?Point91출산휴가를꼭주어야할까요?Point92병원에서국경일에꼭휴무해야하나요?Point93급여인상을매년꼭해주어야하나요?Point94상여금,명절떡값꼭지급해야하나요?Point95최저임금을매년숙지하라!Point96직원에게급여명세서를주어야하는지?Point97취업규칙은노동부에꼭신고해야하나요?Point98우리병원은주5일제를하고있는가?Point99일용직,알바도근로계약서를작성해야하나요?Point100일용직에게도주휴수당을지급해야하나요?Point101페이닥터를어떤방식으로채용하는것이좋나요?
이번2017년제7개정판은최근변화된개정세법을최대한적용하여출간하였다.개원의준비단계부터운영에이르기까지의사들이알아야할세금에대한지식을설명하였으며,그외에도병의원을운영하는의사들이알아야할노무관계의법률지식도함께수록하였다.이번제7개정판의특징은,첫째,병의원CEO가알아야할내용을테마별로주제를다루어기존의형식보다보고이해하기편하도록하였다.둘째,그간병의원의소득세에관한여러가지세법의개정이있었으며,피부미용진료에관한부가가치세과세전환,성실신고확인제등많은변화가있었다.또한최근에는업무용차량에대한비용인정을일부규제하는법개정이있었다.이러한개정세법의이해를돕기위해도표와간단한사례를통해보다쉽게접근할수있도록노력하였다.셋째,의료계의최대관심사인세무조사에대해최근의조사방향,세무조사의성격및종류와방법등에대해상세하게설명하였다.넷째,의료기관에서자주문제가되는근로기준법의적용에대해이전개정판보다상세하고자세하게설명하였다.또한이부분에관하여병의원의노무관계를전문으로하는노무사님이집필하여주셔서그내용에대하여충실을기하였다.본서는일반적인세금에대한이론서가아니라,병의원의운영시실제적용될수있는가이드북이될것이며,관련되는테마를찾아보면많은도움이될것으로기대한다.
