신방수 세무사의 N잡러를 위한 1인사업자 세무 가이드북

신방수

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9791193210178

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Publication Date	2023/09/25
Pages/Weight/Size	15222530mm
ISBN	9791193210178
Categories	경제 경영 > 경영

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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.

Contents

머리말 1인사업자도 왜 절세 가이드북이 필요한가? ············································ 4
일러두기 ································································································· 12

PART 01 사업자는 세금의 기초부터 파악하라

1인사업자가 세금을 알아야 하는 이유 ···················································· 15
조세 혜택에는 어떤 것들이 있을까? ······················································· 17
세법상 의무를 불이행하면 주어지는 불이익은? ········································· 19
적정 세금을 확인하는 방법 ··································································· 23
세금은 누가 어떻게 환급받는가? ··························································· 26
잘나가는 1인사업자가 세무위험에 취약한 이유 ········································· 30
절세 탐구 1 - 소득세법상 사업자의 구분 ···················································· 34
절세 탐구 2 - 개인사업자의 사업자 유형별 세무관리법 ································· 43
절세 탐구 3 - 개인사업자의 업종별 세무관리법 ··········································· 48

PART 02 사업자등록증상의 정보가 중요한 이유

도대체 사업은 뭘까? ··········································································· 57
사업자등록을 하면 벌어지는 일들 ·························································· 60
사업자등록증에 무엇이 표시될까? ························································· 64
부가세 과세사업자와 면세사업자의 구분 ················································· 67
공유사무실이나 집을 사업장으로 할 수 있을까? ········································ 72
업종선택 시 알아야 할 것들 ·································································· 76
사업자 명의를 정하는 방법 ··································································· 82
사업자등록 신청하는 방법 ···································································· 88
점포(사업장)가 2개 이상인 경우의 사업자등록 방법 ···································· 92
사업자등록을 정정하는 방법 ································································· 96
절세 탐구 1 - 신종 업종 세무 틀 잡기 ······················································ 101
절세 탐구 2 - 사업자의 홈택스 활용법 ····················································· 107

PART 03 사업 시작 전에 알아둬야 할 것들

사업자의 세무 흐름 ·········································································· 111
사업용 계좌신고 ·············································································· 113
사업자카드 등록 ·············································································· 117
지출증빙 수취의무 ··········································································· 122
원천징수의무 ·················································································· 128
장부작성의무 ·················································································· 132
채용 시 알아둬야 할 것들 ··································································· 136
사업용 자산취득 시 알아둬야 할 것들 ··················································· 141
절세 탐구 1 - 얼마를 벌어야 이익이 날까? ··············································· 147
절세 탐구 2 - 사업의 이익구조와 세무상 위험의 관계 ································· 151

PART 04 깔끔한 부가세처리는 사업의 기본이다

부가세처리가 중요한 이유 ·································································· 157
사업자 유형별 부가세 적용 원리 ·························································· 159
부가세 환급 사유와 환급방법 ······························································ 162
일반과세자의 매입세액 공제와 불공제 구분법 ········································ 166
일반과세자의 부가세 처리법 ······························································· 171
일반과세자의 세금계산서 발급법 ························································· 175
간이과세자의 부가세 처리법 ······························································· 180
면세사업자의 부가세 처리법 ······························································· 186
겸업 사업자의 부가세 처리법 ······························································ 191
절세 탐구 1 - 최근 개편된 간이과세제도 Q&A ·········································· 197
절세 탐구 2 - 폐업 시 세무관리법 ··························································· 201

PART 05 사업자의 종합소득세 절세법(조세감면 포함)

종합소득세 계산구조의 이해 ······························································· 207
종합소득금액을 파악하는 방법 ···························································· 210
소득세 신고를 위한 준비절차 ······························································ 214
소득세 절세 접근법 ·········································································· 218
사업자의 종합소득공제 적용법 ···························································· 224
사업자들의 세액공제 적용법 ······························································· 229
사업 관련 세액 감면받는 방법 ····························································· 239
조세감면 시 주의해야 할 사항 ····························································· 246
절세 탐구 1 - 필요경비로 세금을 줄이는 방법 ··········································· 250
절세 탐구 2 - 공동사업자의 경비처리법 ··················································· 258
절세 탐구 3 - 성실신고사업자의 경비 관리법 ············································ 264
절세 탐구 4 - 결손금으로 세금을 줄이는 방법 ··········································· 269
절세 탐구 5 - 개인사업자가 세무조사를 피하는 방법 ·································· 273

PART 06 1인프리랜서(유튜버, 연예인, 강사 등) 절세 특집

1인프리랜서의 세금 고민 ··································································· 281
프리랜서의 부가세 면세 또는 과세 여부 판단(중요) ··································· 284
프리랜서와 사업자등록 ······································································ 290
프리랜서가 용역비를 받을 때 계산서를 끊어야 할까? ······························· 294
프리랜서와 비용처리법 ······································································ 297
프리랜서와 조세감면 ········································································ 301
프리랜서의 소득세 정산법(환급 포함) ····················································· 309
실전 종합소득세 신고사례 ·································································· 313
절세 탐구 - N잡러를 위한 소득세 정산법(4대 보험 포함) ······························ 319

PART 07 법인으로 사업하기(법인전환 포함)

법인의 장단점 ················································································· 325
개인과 법인의 선택기준 ····································································· 330
법인으로 사업을 하면 달라지는 것들 ···················································· 335
법인을 설립하는 방법 ········································································ 340
법인전환 전에 점검해야 할 것들 ·························································· 344
법인전환 방법의 선택과 절차 ······························································ 352
부동산 임대업은 법인전환이 좋지 않은 이유 ·········································· 362
절세 탐구 - 법인전환 시 누락하면 안 되는 영업권 ··································· 367

Author

신방수

국내 세무업계에서 가장 많은 책을 쓰고, 가장 많은 독자층을 탄생시킨 베테랑 세무사다. 또한, 연간 강의를 100회 이상 하면서 독자들과 소통을 늘리고 있다. 현재 기업과 개인 고객을 위해 다양한 컨설팅 및 세무회계 서비스 제공도 병행하고 있다.

한양대학교 경영학과를 졸업하고, 연세대학교 법무대학원에서 조세법을 전공했다. 세무법인 정상 대표이사를 역임하고, 현재는 이 법인의 이사로 재직 중에 있으며, 건설기술교육원에서 세법 전담 교수로도 활동하고 있다. MBC·KBS·SBS 등 공중파 방송은 물론이고, YTN 등에도 출연하고 있다.

저서로는 초베스트셀러인 《합법적으로 세금 안 내는 110가지 방법》 시리즈, 《확 바뀐 부동산 매매사업자 세무 가이드북 실전 편》, 《가족법인 이렇게 운영하라》, 《병의원세무 가이드북》, 《2023 확 바뀐 부동산 세금 완전 분석》, 《신축·리모델링 건축주 세무 가이드북》, 《재건축·재개발 세무 가이드북》, 《주택임대사업자 등록말소 주택 절세 가이드북》, 《Reset 회계공부》, 《확 바뀐 상가·빌딩 절세 가이드북》, 《부동산 증여에 관한 모든 것》, 《1인 부동산 법인 하려면 제대로 운영하라!》, 《중소기업세무 가이드북 실전 편》, 《이제 부동산 세금을 알아야 주택 보유&처분할 수 있는 시대다》, 《양도소득세 완전분석》, 《부동산 거래 전에 자금출처부터 준비하라!》, 《상속분쟁 예방과 상속·증여 절세 비법》, 《법인 부동산 세무리스크 관리노하우》, 《양도소득세 세무리스크 관리노하우》, 《회사 세무리스크 관리노하우》, 《IFRS를 알아야 회계가 보인다》 등 80여 권이 있다.