신방수
저자:신방수
국내세무업계에서가장많은책을쓰고,가장많은독자층을탄생시킨베테랑세무사다.또한,연간강의를100회이상하면서독자들과소통을늘리고있다.현재기업과개인고객을위해다양한컨설팅및세무회계서비스제공도병행하고있다.
한양대학교경영학과를졸업하고,연세대학교법무대학원에서조세법을전공했다.세무법인정상대표이사를역임하고,현재는이법인의이사로재직중에있으며,건설기술교육원에서세법전담교수로도활동하고있다.MBC·KBS·SBS등공중파방송은물론이고,YTN등에도출연하고있다.
저서로는초베스트셀러인《합법적으로세금안내는110가지방법》시리즈,《가족간부동산거래세무가이드북》,《2024확바뀐부동산세금완전분석》,《부동산세무가이드북》,《기업회계실무가이드북》,《N잡러를위한1인사업자세무가이드북》,《상속·증여세무가이드북》,《절반으로줄이는상속·증여절세법》,《확바뀐부동산매매사업자세무가이드북》,《가족법인이렇게운영하라》,《병의원세무가이드북》,《신축·리모델링건축주세무가이드북》,《재건축재개발세무가이드북》,《주택임대사업자등록말소주택절세가이드북》,《Reset회계공부》,《확바뀐상가·빌딩절세가이드북》,《부동산증여에관한모든것》,《1인부동산법인하려면제대로운영하라!》,《중소기업세무가이드북》,《이제부동산세금을알아야주택보유&처분할수있는시대다》,《양도소득세완전분석》,《부동산거래전에자금출처부터준비하라!》,《상속분쟁예방과상속·증여절세비법》,《법인부동산세무리스크관리노하우》,《양도소득세세무리스크관리노하우》,《회사세무리스크관리노하우》,《IFRS를알아야회계가보인다》등80여권이있다.
머리말··························································································4
일러두기························································································9
제1장중개사무소가알아야할세무의기초
중개사무소도세금을알아야하는이유··········································17
중개사무소의3대세금································································20
중개사무소와부가가치세과세방식··············································23
중개사무소와소득세과세방식····················································29
중개사무소와원천세과세방식····················································34
[절세탐구]부동산중개업과세법의적용···········································38
[절세탐구]부동산중개업도중소기업세제혜택을볼수있을까?············43
제2장중개업의사업자등록과장부작성의무등
중개사무소의시작과세무절차····················································51
중개사무소의개설등록·······························································54
사업자등록신청·········································································57
신용카드또는현금영수증가맹점가입의무···································62
사업용계좌신고및사용의무·····················································68
사업자카드등록·········································································72
정규영수증수취의무와영수증수취명세서제출의무······················76
장부작성의무············································································80
[절세탐구]중개사무소사업자등록이후의각종신고법·························87
[절세탐구]소규모사업자(신규사업자포함)에대한세제혜택····················88
제3장중개사무소의매출영수증발행법
중개사무소의매출에따른부가세발생형태···································95
일반과세자등의매출영수증발행법··············································98
일반간이과세자의매출영수증발행법·········································104
중개업의현금매출관련의무·····················································107
중개업매출영수증발행사례·····················································111
정규영수증을발행하는방법······················································115
[절세탐구]과세당국이중개보수료를드러내는방법···························120
제4장중개사무소의부가가치세신고
일반과세자의부가세신고·························································127
일반과세자의매입세액공제와불공제의구분································131
모든간이과세자의부가세신고··················································136
부가세과세유형변경시의부가세신고·······································143
[절세탐구]최근개편된간이과세제도············································147
[절세탐구]부가세관련가산세·····················································150
제5장중개보조원의소득구분과원천징수
소득지급시원천징수를요구하는이유·······································155
원천징수대상소득과세율························································158
중개사무소의직원채용과원천징수,그리고4대보험····················162
중개보조원에대한소득처리법··················································166
프리랜서의수당과원천징수,그리고4대보험······························171
중개사무소가용역비를지급할때의원천징수처리법·····················174
중개사무소가알아야할기타의원천징수·····································178
[절세탐구]중개사무소에서직원1명추가채용시지출효과분석··········183
[절세탐구]중개보조원의소득관련현금흐름분석·····························185
제6장중개사무소의비용처리법
중개사무소에서처리할수있는비용의범위·································193
직원과일용직에대한인건비처리법···········································198
중개사무소의접대비사용법······················································201
차량비를제대로비용으로처리하는방법·····································206
감가상각비처리하는방법·························································210
권리금비용처리법과소득세처리법···········································215
[절세탐구]중개사무소의가결산대책(장부를작성해신고하는경우)···········218
제7장중개사무소의종합소득세절세법
종합소득세계산구조의이해······················································227
종합소득금액파악하는방법······················································229
종합소득공제적용법·································································233
세액공제적용법·······································································237
소득세를신고하는2가지방법····················································241
매출4,800만원미만일때소득세신고법····································245
매출7,500만원미만일때소득세신고법····································250
매출7,500만원이상인중개사무소의소득세신고법·····················255
매출5억원이상인중개사무소의소득세신고법···························260
[절세탐구]중개사무소의적정세금확인하는방법·····························264
[절세탐구]중개업과성실신고확인제도··········································268
[절세탐구]개업공인중개사와건강보험료········································272
제8장중개법인의설립과세무처리법
중개법인의시작과세무절차·····················································279
중개법인의설립등기·································································283
중개법인과장부작성의무등·····················································289
중개법인과부가세신고·····························································292
중개법인과법인세신고·····························································296
[절세탐구]중개사무소개인대법인의선택·····································300
부동산중개사무소의세무관리법을
정통으로다룬다!
공인중개사무소는공인중개사자격을가진사람이부동산중개를위해운영하는사업장을말한다.따라서부동산중개업을개인이운영하면,다른업종처럼부가세와소득세,원천세같은세무신고가뒤따른다.그런데실무에서보면,중개사무소가부닥치는각종세제가참으로복잡하게구성되었음을알수있다.부가세제도만해도일반간이과세자,세금계산서발행간이과세자,일반과세자등으로구분되어관련제도들이뒤엉켜있다.이러다보니고객에게현금영수증을어떤식으로끊어야하는지,부가세신고를어떤식으로해야하는지혼란스럽기만하다.소득세도장부작성의무에따라신고방법이여러유형으로나뉘는데,이중어떤방법을선택해신고하는것이유리한지도무지감을잡기가힘들다.이책은이러한배경하에중개사무소가알아야할세무등에관한내용을체계적으로전달한다.
먼저,중개사무소의운영에꼭필요한내용만을골라사례를통해문제점을해결할수있도록노력했다.이외에실무적으로더알아두면유용할정보들은Tip이나절세탐구를추가해정보의가치를더했다.또한,곳곳에요약된핵심정보를제공해서실무적용시적응력을높일수있도록노력했다.또한,업종별세무중중개업에꼭필요한정보를최대한반영했다.구체적으로사무소개설을할때,공인중개사법은어떻게규정되어있는지,간이과세자가매출영수증을어떤식으로발행할것인지,중개보조원의소득을사업소득으로신고해도되는지,간편장부대상자는차량비규제를받는지,중개업도조세특례제한법상조세감면을받을수있는지,중개법인을설립할때법인전환을통해서하면좋은지등이다.그밖에중개사무소의현실을고려해매출수준별로어떤식으로소득세신고를하는것이좋을지,동종업계는얼마나세금을내고있는지등도자세히분석했다.
이책은국내최초로부동산중개업에대한정통적인세무를중개사무소의입장에서다루었다.따라서현재중개사무소와중개법인을운영하거나이에종사하는분들,개업을앞둔예비공인중개사분들,그리고이들과유기적인관계를맺고있는세무업계종사자등이보면좋을것이다.
세무의기초부터절세법까지,
중개사무소가알아두면좋을내용을체계적으로전달한다!
이책은총8장으로구성되었다.제1장은중개사무소가알아야할세무의기초적인문제를다루었다.구체적으로중개사무소의3대세금,중개업의분류와세법의적용,중개업에대한조세감면제도등이이에해당한다.제2장은중개업의사업자등록방법과사업전후에알아야할사업용계좌제도등에대해알아본다.제3장부터제7장은개인중개사무소에서발생한부가세,원천세,소득세등과관련해자주발생하는세무상쟁점을최대한다루었다.마지막제8장은중개법인의설립과세무처리법을살펴본다.
제1장중개사무소가알아야할세무의기초
제2장중개업의사업자등록과장부작성의무등
제3장중개사무소의매출영수증발행법
제4장중개사무소의부가가치세신고
제5장중개보조원의소득구분과원천징수
제6장중개사무소의비용처리법
제7장중개사무소의종합소득세절세법
제8장중개법인의설립과세무처리법
세무의기초부터장부작성의무,부가가치세신고,비용처리법과소득세·법인세절세법까지담긴이한권이중개사무소운영에큰도움이될것이다.