PART 5 부가가치세법 01 부가가치세의 과세유형과 과세방법 ······ 10 02 국경세조정 ············································ 18 03 부가가치세의 역진성 ···························· 20 04 환수효과와 누적효과 ···························· 23 05 VAT 납세의무자 ································· 28 06 신탁관련 수탁자의 물적납세의무 ········· 37 07 납세지 ················································· 39 08 사업자등록 ············································ 44 09 VAT 과세거래 ······································ 50 10 재화의 공급의제 ································· 61 11 부수재화 또는 용역 ·························· 74 12 공급시기 및 공급장소 ······················ 80 13 영세율 ··············································· 87 14 면세제도 ············································ 92 15 과세표준 ············································ 108 16 대손세액공제 ····································· 128 17 부동산임대업의 VAT 과세문제 ·········· 130 18 거래징수 ·············································· 133 19 세금계산서 ········································ 136 20 매입세액공제 ··································· 160 21 의제매입세액공제 ······························ 171 22 겸영사업자의 VAT 과세문제 ··········· 175 23 가산세 ················································· 185 24 대리납부제도 ······································· 189 25 부가가치세의 신고와 납부 ················· 202 26 재화의 수입에 대한 부가가치세 납부의 유예 ····················································· 204 27 부가가치세의 환급 ······························ 207 28 부가가치세의 결정과 경정 및 징수 ··· 209 29 간이과세제도 ····································· 212 30 간이 vs 일반 과세유형변경 ··············· 222 PART 6 개별소비세법 01 개별소비세의 특징 ······························ 230 02 VAT vs 개별소비세 ··························· 232 03 과세대상별 세율구조 ························ 235 04 개별소비세의 비과세 ························ 243 05 납세의무자 ·········································· 244 06 과세표준 ·············································· 245 07 과세대상판정 및 과세시기 ················· 253 08 제조･반출의제..
