신방수 세무사의 N잡러를 위한 1인사업자 세무 가이드북

신방수 세무사의 N잡러를 위한 1인사업자 세무 가이드북

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Vendor: 두드림미디어 - 신방수
Type: 재무/회계
SKU: 9791193210178
Categories: ALL BOOKS 경제/경영 경제/경영_경영
Tags: 경제/경영_경영 신방수세무사의N잡러를위한1인사업자세무가이드북
Description
1인사업자도 세금을 알아야 하는 시대!
불이익은 최소화하고 이익은 극대화하는 방법
왜 1인사업자에게도 절세 가이드북이 필요할까? 대한민국 기업 중에서 개인사업자가 차지하는 비중은 절대적인 반면, 대부분 세무 처리에 있어서는 골머리를 앓고 있는 것이 현실이다. 사업자카드를 등록해야 하는지, 사업용 계좌를 신고해야 하는지 등에 대한 판단도 쉽게 서지 않는다. 또 요즘 같은 ‘N잡러’ 시대에 프리랜서라고 불리는 자유직업 소득자가 사업자등록을 하는 것이 유리한지, 안 해도 무방한지에 대한 판단 또한 쉽지 않고, 사업자라면 누구나 받을 수 있는 조세감면을 놓치는 경우도 허다하다. 운수업을 영위하는 사업자가 화물차를 산 경우 세액공제를 받을 수 있는지, 부동산 임대사업자가 고용을 증가시키면 세액공제를 받을 수 있는지도 알기 어렵다. 그런데 문제는 사업자가 이러한 것들을 모르고 지나쳐버리면 가산세는 물론이고, 수천만 원의 세금 혜택이 소리 소문 없이 날아가버린다는 것이다.
이 책은 1인사업자를 포함해 개인사업자가 세금 때문에 손해를 보거나 세제 혜택을 놓치는 일이 없도록 사업에 관한 모든 세무 정보를 제공하려고 노력했다. 1인사업자의 세무에 관한 모든 쟁점, 실무에 필요한 핵심적인 내용, 놓치기 쉬운 조세감면, 법인전환 등 최신 정보를 다루었다. 예비 창업자는 물론이고, 사업을 영위 중인 사업자, 금융 및 세무업계 등에서 일하고 있는 이들에게 많은 도움을 줄 수 있을 것이다.
저자

신방수

국내세무업계에서가장많은책을쓰고,가장많은독자층을탄생시킨베테랑세무사다.또한,연간강의를100회이상하면서독자들과소통을늘리고있다.현재기업과개인고객을위해다양한컨설팅및세무회계서비스제공도병행하고있다.한양대학교경영학과를졸업하고,연세대학교법무대학원에서조세법을전공했다.세무법인정상대표이사를역임하고,현재는이법인의이사로재직중에있으며,건설기술교육원에서세법전담교수로도활동하고있다.MBC·KBS·SBS등공중파방송은물론이고,YTN등에도출연하고있다.
저서로는초베스트셀러인《합법적으로세금안내는110가지방법》시리즈,《절반으로줄이는상속·증여절세법》,《확바뀐부동산매매사업자세무가이드북》,《가족법인이렇게운영하라》,《병의원세무가이드북》,《2023확바뀐부동산세금완전분석》,《신축·리모델링건축주세무가이드북》,《재건축재개발세무가이드북》,《주택임대사업자등록말소주택절세가이드북》,《Reset회계공부》,《확바뀐상가·빌딩절세가이드북》,《부동산증여에관한모든것》,《1인부동산법인하려면제대로운영하라!》,《중소기업세무가이드북》,《이제부동산세금을알아야주택보유&처분할수있는시대다》,《양도소득세완전분석》,《부동산거래전에자금출처부터준비하라!》,《상속분쟁예방과상속·증여절세비법》,《법인부동산세무리스크관리노하우》,《양도소득세세무리스크관리노하우》,《회사세무리스크관리노하우》,《IFRS를알아야회계가보인다》등80여권이있다.


홈페이지:www.toptax.co.kr(세무법인정상)

목차

머리말1인사업자도왜절세가이드북이필요한가?············································4
일러두기·································································································12

PART01사업자는세금의기초부터파악하라
1인사업자가세금을알아야하는이유····················································15
조세혜택에는어떤것들이있을까?·······················································17
세법상의무를불이행하면주어지는불이익은?·········································19
적정세금을확인하는방법···································································23
세금은누가어떻게환급받는가?···························································26
잘나가는1인사업자가세무위험에취약한이유·········································30
절세탐구1-소득세법상사업자의구분····················································34
절세탐구2-개인사업자의사업자유형별세무관리법·································43
절세탐구3-개인사업자의업종별세무관리법···········································48

PART02사업자등록증상의정보가중요한이유
도대체사업은뭘까?···········································································57
사업자등록을하면벌어지는일들··························································60
사업자등록증에무엇이표시될까?·························································64
부가세과세사업자와면세사업자의구분·················································67
공유사무실이나집을사업장으로할수있을까?········································72
업종선택시알아야할것들··································································76
사업자명의를정하는방법···································································82
사업자등록신청하는방법····································································88
점포(사업장)가2개이상인경우의사업자등록방법····································92
사업자등록을정정하는방법·································································96
절세탐구1-신종업종세무틀잡기······················································101
절세탐구2-사업자의홈택스활용법·····················································107

PART03사업시작전에알아둬야할것들
사업자의세무흐름··········································································111
사업용계좌신고··············································································113
사업자카드등록··············································································117
지출증빙수취의무···········································································122
원천징수의무··················································································128
장부작성의무··················································································132
채용시알아둬야할것들···································································136
사업용자산취득시알아둬야할것들···················································141
절세탐구1-얼마를벌어야이익이날까?···············································147
절세탐구2-사업의이익구조와세무상위험의관계·································151

PART04깔끔한부가세처리는사업의기본이다
부가세처리가중요한이유··································································157
사업자유형별부가세적용원리··························································159
부가세환급사유와환급방법······························································162
일반과세자의매입세액공제와불공제구분법········································166
일반과세자의부가세처리법·······························································171
일반과세자의세금계산서발급법·························································175
간이과세자의부가세처리법·······························································180
면세사업자의부가세처리법·······························································186
겸업사업자의부가세처리법······························································191
절세탐구1-최근개편된간이과세제도Q&A··········································197
절세탐구2-폐업시세무관리법···························································201

PART05사업자의종합소득세절세법(조세감면포함)
종합소득세계산구조의이해·······························································207
종합소득금액을파악하는방법····························································210
소득세신고를위한준비절차······························································214
소득세절세접근법··········································································218
사업자의종합소득공제적용법····························································224
사업자들의세액공제적용법·······························································229
사업관련세액감면받는방법·····························································239
조세감면시주의해야할사항·····························································246
절세탐구1-필요경비로세금을줄이는방법···········································250
절세탐구2-공동사업자의경비처리법···················································258
절세탐구3-성실신고사업자의경비관리법············································264
절세탐구4-결손금으로세금을줄이는방법···········································269
절세탐구5-개인사업자가세무조사를피하는방법··································273

PART061인프리랜서(유튜버,연예인,강사등)절세특집
1인프리랜서의세금고민···································································281
프리랜서의부가세면세또는과세여부판단(중요)···································284
프리랜서와사업자등록······································································290
프리랜서가용역비를받을때계산서를끊어야할까?·······························294
프리랜서와비용처리법······································································297
프리랜서와조세감면········································································301
프리랜서의소득세정산법(환급포함)·····················································309
실전종합소득세신고사례··································································313
절세탐구-N잡러를위한소득세정산법(4대보험포함)······························319

PART07법인으로사업하기(법인전환포함)
법인의장단점·················································································325
개인과법인의선택기준·····································································330
법인으로사업을하면달라지는것들····················································335
법인을설립하는방법········································································340
법인전환전에점검해야할것들··························································344
법인전환방법의선택과절차······························································352
부동산임대업은법인전환이좋지않은이유··········································362
절세탐구-법인전환시누락하면안되는영업권···································367

출판사 서평

1인유튜버,프리랜서등N잡러부터전문직사업자까지
세금관리의비법을담은책

대부분사업자는세금을내지만,사업을둘러싼세무관련내용은생각보다복잡하다.이책은실무에필요한핵심적인세무정보를총7개의파트로구성했다.PART01‘사업자는세금의기초부터파악하라’에서는사업에대한기초적인세무문제를다룬다.PART02‘사업자등록증상의정보가중요한이유’에서는사업자등록증상의정보를통해사업세무의원리를다룬다.PART03‘사업시작전에알아둬야할것’에서는사업자등록후세법에서요구하고있는협력의무등을살펴본다.PART04‘깔끔한부가세처리는사업의기본이다’에서는일반,간이,면세,겸업사업자등으로나눠부가세처리법에대해알아본다,PART05‘사업자의종합소득세절세법’에서는종합소득세에관한실무적인세무처리법을함께살펴본다.PART06‘1인프리랜서절세특집’에서는최근논란이되고있는N잡러프리랜서에대한전반적인세무상쟁점을다룬다.마지막PART07‘법인으로사업하기’에서는개인사업자들에게법인에대한세무정보를제공하는한편,법인전환의실익에대해분석한다.뿐만아니라각파트에절세탐구와Tip,Q&A코너를마련해독자가쉽게이해할수있도록도왔다.