Chapter 1 General Taxation

Ⅰ.
The meaning of taxation
1.
Overview of Taxes
2.
Tax classification
3.
Method of determining tax obligations
4.
Basic concepts of taxation
5.
Principles of national taxation
6.
Imposition of surtax

Ⅱ.
Our country's tax system
1.
Overview of Major National Taxes
2.
Overview of Major Local Taxes
Practice problems

Chapter 2 Corporate Tax

Ⅰ.
Corporate Tax General Provisions

Ⅱ.
Corporate tax on income for each fiscal year
1.
General information on corporate tax on income for each fiscal year
2.
The timing of profit and loss attribution and the acquisition price of assets
3.
Profit and loss exclusion
4.
Deductions and exclusions
5.
Valuation of inventory assets and marketable securities
6.
Depreciation of tangible and intangible assets
7.
Corporate business expenses and donations
8.
Severance pay reserves and bad debt reserves
9.
reserve fund
10.
Non-deduction of interest paid
11.
Denial of unfair accounting
12.
Calculation of corporate tax base
13.
Calculation of corporate tax amount
14.
Calculation of tax to be deducted and paid
15.
Corporate tax reporting and payment
Practice problems

Chapter 3 Income Tax

Ⅰ.
Income Tax Overview
1.
The significance of income tax
2.
Taxpayer
3.
taxable income
4.
Tax period
5.
Tax payment place

Ⅱ.
Calculation of income tax
1.
Income tax calculation structure
2.
Interest income and dividend income
3.
Business income
4.
earned income
5.
Pension income and other income
6.
Comprehensive income tax base calculation and tax calculation
7.
Retirement income and capital gains
8.
Reporting, payment and collection

Ⅲ.
Year-end tax settlement
1.
The significance of year-end tax settlement
Practice problems

Chapter 4 Withholding Tax Practices

Ⅰ.
Conceptual understanding of the withholding tax system
1.
The significance of withholding tax
2.
Withholding tax practice
3.
Withholding Tax Compliance Report

Ⅱ.
Withholding tax on earned income
1.
The concept of earned income
2.
The relationship between withholding tax on earned income and year-end tax settlement
3.
Simplified Tax Table for Earned Income
4.
Withholding tax when paying bonuses
5.
Withholding tax for daily workers
6.
Method of payment of withholding tax on earned income
7.
Earned Income Tax Withholding Receipt (Payment Statement)

Ⅲ.
Withholding tax on retirement income
1.
Scope of retirement income
2.
Retirement Income Withholding Receipt (Payment Statement)

Ⅳ.
Withholding tax on interest and dividend income
1.
Withholding tax on interest and dividend income
2.
Withholding tax receipt (payment statement)

V.
Withholding tax on other income
1.
Other income and withholding tax
2.
Withholding tax receipt (payment statement)

Ⅵ.
Withholding tax on business income
1.
Business Income and Withholding Tax
2.
Business Income Withholding Tax Receipt (Payment Statement)

Ⅶ.
Corporate tax withholding
1.
Withholding agent
2.
Income subject to withholding tax and withholding tax rate
Practice problems

Chapter 5 Value Added Tax

Ⅰ.
Understanding Value Added Tax
1.
The significance of value-added tax
2.
Value-added tax calculation structure
3.
Taxpayer
4.
Tax payment place
5.
Tax period
6.
Business registration

Ⅱ.
taxable transactions
1.
Value-added tax subject to taxation
2.
Supply of ancillary goods and services
3.
Timing of supply of goods and services

Ⅲ.
Small business tax rate and tax exemption
1.
small business rate
2.
Duty free

Ⅳ.
Tax base
1.
General principles of tax base calculation

V.
Tax amount paid
1.
Calculation method of tax payment
2.
Sales tax
3.
Purchase tax

Ⅵ.
Reporting and Payment
1.
Preliminary and final reports
2.
Preparation of value-added tax return
3.
Decisions and corrections
4.
refund

Ⅶ.
Surtax
1.
Surtax under the National Tax Basic Act
2.
Surcharge under the Value Added Tax Act
Practice problems

Chapter 6 Tax Invoice Practice

Ⅰ.
Tax invoice practice
1.
tax invoice
2.
Receipts and invoices
3.
Credit card sales slip and cash register accounting statement
4.
VAT accounting obligation
5.
Tax invoice summary table
Practice problems

Practice Problem Answers and Explanations

mock exam
1 mock exam
2 mock exams
Mock exam answers and explanations

ㆍ Presents a variety of practical cases and explains how to solve them in an easy-to-understand way by linking them to theory.
ㆍ A broad understanding of tax accounting, from basic theories on corporate tax, income tax, and value-added tax to practical cases related to year-end tax settlement, withholding tax, and issuance of tax invoices.
ㆍ This book is a textbook for the Accounting Management Qualification Examination, but it is easy to understand and explains with practical examples based on the knowledge and experience accumulated by Samil Accounting Corporation, so managers who are actually performing work in the financial field can also use it as a work guide.