신방수 세무사의 확 바뀐 보험 절세 가이드북: 실전편

신방수 세무사의 확 바뀐 보험 절세 가이드북: 실전편

$19.80
Ask a Question
Vendor: 두드림미디어 - 신방수
Type: 재테크
SKU: 9791194223290
Categories: ALL BOOKS 경제/경영 경제/경영_경영
Tags: 경제/경영_재테크/금융 두드림미디어 신방수 신방수세무사의확바뀐보험절세가이드북실전편
Description
기초부터 실전까지, 보험 가입자를 위한 세무 가이드북!
이 책은 보험과 관련해서 발생할 수 있는 세무상 쟁점을 다양한 각도에서 분석하고 있으며, 보험상품을 종류별로 구분하고, 보험 가입부터 보험금 수령 시까지 발생할 수 있는 세금 문제를 개인과 개인사업자, 법인 등으로 구분해서 세부적으로 다루고 있다. 구체적으로는 보험세금에 관한 기초 지식부터 개인과 개인사업자가 알아야 할 보험세금, 재산가들이 궁금해하는 상속과 증여에 관한 세금, 영리법인의 법인과 관련된 다양한 세무처리법을 체계적으로 살펴본다.
또한, 실전에 필요한 사례를 들어 문제 해결을 쉽게 할 수 있도록 돕고 있다. 이와 더불어 실무 적응력을 높이기 위해 모든 내용을 사례로 엮어 쟁점을 분석하고, 이론과 사례를 결합해 분석한다. 초보자의 관점에서는 보험세금이 상당히 난해하다고 느껴질 수 있는데, 이를 위해 챗GPT의 활용 사례를 군데군데 실어 독자들의 이해를 돕는다.
보험상품은 쓰임새가 다양해서 연금소득 과세, 상속세나 증여세 과세, 법인세 과세 등 세제의 변화가 심하다. 보험에 대한 별도의 세제가 없고, 대부분 해석에 의존하고 있는 현실에서 쉽고, 다양한 세무정보를 접할 수 있도록 만든 이 책은 보험 가입자들을 포함해서 보험과 관련된 세제를 다루는 사람들이 꼭 읽어봐야 할 필독서로 자리매김할 것이다.
저자

신방수

신방수세무사

국내세무업계에서가장많은책을쓰고,가장많은독자층을탄생시킨베테랑세무사다.또한,연간강의를100회이상하면서독자들과소통을늘리고있다.현재기업과개인고객을위해다양한컨설팅및세무회계서비스제공도병행하고있다.
한양대학교경영학과를졸업하고,연세대학교법무대학원에서조세법을전공했다.세무법인정상대표이사를역임하고,현재는이법인의이사로재직중이며,건설기술교육원에서세법전담교수로도활동하고있다.MBC·KBS·SBS등공중파방송은물론이고,YTN등에도출연하고있다.
저서로는초베스트셀러인《합법적으로세금안내는110가지방법》시리즈,《가족간상속·증여영리법인으로하라!》,《메디컬건물,이렇게취득하고운영하라》,《부동산투자·중개·등기세무가이드북》,《공인중개사세무가이드북》,《가족간부동산거래세무가이드북》,《부동산세무가이드북》,《기업회계실무가이드북》,《N잡러를위한1인사업자세무가이드북》,《상속·증여세무가이드북》,《절반으로줄이는상속·증여절세법》,《확바뀐부동산매매사업자세무가이드북》,《가족법인이렇게운영하라》,《병의원세무가이드북》,《재건축·재개발세무가이드북》,《법인부동산세무리스크관리노하우》,《양도소득세세무리스크관리노하우》,《회사세무리스크관리노하우》,《IFRS를알아야회계가보인다》등80여권이있다.

목차

머리말···································································································4
일러두기·································································································9

|제1장|보험세금을꼭알아야하는이유
개인과법인이모든세금을알아야하는이유··················································17
가입자가보험세금을알아야하는이유·························································20
보험업계가보험세금을알아야하는이유······················································27
세무업계가보험세금을알아야하는이유······················································31
보험세금을완벽히정복하는방법································································35
[절세탐구1]종합소득세과세방법·································································40
[절세탐구2]보험마케팅시주의해야할금융소비자보호법··································44

|제2장|보장성·저축성·연금저축보험:세금혜택과소득세를확인하라!
보험상품과세금의관계············································································49
보장성보험과과세체계요약······································································54
저축성보험과과세체계요약······································································58
연금저축보험과과세체계요약···································································62
[절세탐구1]저축성보험차익비과세변천사····················································68
[절세탐구2]저축성보험의비과세마케팅(종합)·················································76
[절세탐구3]공적연금소득과사적연금소득의과세체계······································81
[절세탐구4]퇴직연금의과세체계·································································86
[절세탐구5]보험과건강보험료의관계··························································89

|제3장|보험계약:가입·변경·해지시세무상쟁점을확인하라!
보험계약과세무상쟁점···········································································95
계약자또는수익자의변경과세무상쟁점····················································100
보험료의납입및중도인출등과세무상쟁점·················································104
보험금의수령과세무상쟁점····································································108
보험계약해지와세무상쟁점···································································112
[절세탐구]명의변경시주의해야할상속세와증여세······································115

|제4장|직장인:세금혜택을받은후에는과세에주의하라!
직장인과연말정산구조···········································································123
근로자의보장성보험과세액공제································································127
보장성보험금수령과과세체계··································································131
직장인의연금계좌세액공제와소득세과세방법·············································134
연금계좌해지와과세체계········································································139

|제5장|개인사업자:본인과사업장의보험절세법을구분하라!
개인사업자들의보험과과세체계································································145
사업자의보험료와절세효과·····································································148
종업원을위한단체보장성보험··································································151
종업원의퇴직연금과비용처리법································································154
[절세탐구]고소득사업자와사내근로복지기금··············································158

|제6장|개인의증여:보험명의변경에유의하라!
보험금증여와세무상쟁점·······································································163
보험계약과증여세과세대상판단······························································167
보험금증여세과세요건···········································································171
보험금증여재산가액계산법·····································································174
명의변경과증여시기··············································································178
보험금증여재산평가법············································································182
보장성보험과증여세과세사례··································································186
저축성보험과증여세과세사례··································································189
연금저축보험과증여세과세사례································································195
즉시연금보험과증여세과세사례································································199
[절세탐구1]증여재산공제와보험마케팅·······················································205
[절세탐구2]증여시기를활용하는보험마케팅················································21

|제7장|재산가의상속:종신보험을활용하라!
보험금상속과세무상쟁점·······································································217
보험계약과상속세과세대상판단······························································220
상속세예측을위한계산절차····································································224
보험금과금융재산상속공제······································································228
상속세납부방법····················································································232
종신보험으로상속세납부를대비하는방법···················································236
[절세탐구]상속보험금을나누는방법························································240

|제8장|영리법인:보험비용처리법에능숙하라!
법인보험과세무상쟁점···········································································245
법인의보험료지출과자산및비용의구분····················································248
보험료지출액과임직원근로소득과의관계···················································254
보험금임직원지급시

출판사 서평

실전사례로배우는보험세금의모든것!

이책은많은사랑을받았던《보험세무가이드북(실전편)》을전면개정한책으로,보험과관련된세무상쟁점들에관한해결법과다양한세무정보를제공하기위해서집필됐다.
이책은총8장과부록으로구성됐다.1장부터3장까지는보험세금에관한기초지식을소개한다.4장과5장은개인과개인사업자가알아야할보험세금에대해알려준다.6장과7장은재산가들이궁금해하는상속과증여에관한세금을다루고있으며,8장은영리법인의법인과관련된다양한세무처리법을체계적으로설명해준다.마지막으로부록은영리법인의실전보험마케팅사례를제시한다.
최근과세관청의보험에관한시각을파악하는한편,2021년에도입된금융소비자보호법률(금소법)에관한소개도포함한이책은보험에대한세무정보를입체적으로다뤘다.보험가입당사자인개인과법인은물론이고,보험상품을판매하는회사와일선현장에서뛰는재무설계사그리고세무처리를도맡아하는세무회계사무소종사자에게는특히유용한책이될것이다.다른금융상품과달리세제가복잡한보험상품을정복하고싶다면이책을꼭읽어보자!