이 책은 다음의 두 가지 점에 초점을 맞추어 그 내용을 구성하였다. 첫째, 법인세법의 전체적인 체계에 따라 내용을 구성하되, 재무회계에서 전개되고 있는 내용과 비교하면서 그 체계를 구성하였다. 즉 익금항목과 손금항목은 재무회계에서의 수익ㆍ비용회계, 자산의 취득가액 결정과 자산ㆍ부채의 평가는 재무회계에서의 자산ㆍ부채회계와 비교하면서 법인세법의 내용을 정리하였다. 이렇게 정리하는 것은 상당한 무리가 있었고, 그 내용이 실제와는 다른 부분도 있었지만 법인세법의 전체적인 흐름을 파악하는 데는 도움이 되리라 확신한다. 둘째, 가능한 한 법인세법의 개정에 따른 교재의 수정을 최소화하고자 노력하였다. 따라서 법 조문의 명시는 생략하였고, 자주 개정되는 내용은 축소하려고 노력하였다. 그러나 조세특례제한법의 내용은 수시로 바뀌게 되므로 이 부분에서는 한계를 가지며, 개정이 될 때마다 교재를 수정할 수밖에 없을 것이다.

머리말 / 3 제1장 총설 ··························································································9 1－1 세무회계와 세무회계학 ·································································9 1－2 법인세의 과세소득 ····································································17 1－3 납세의무자 ············································································20 1－4 사업연도와 납세지 ····································································21 제2장 법인세의 계산구조 ·········································································27 2－1 개요 ··················································································27 2－2 세무조정 ··············································································29 2－3 소득처분 ··············································································35 2－4 각 사업연도 소득에 대한 법인세 계산구조 ···········································45 2－5 세무조정계산서 ·······································································46 제3장 익금항목과 익금불산입항목 ·······························································55 3－1 익금항목 ··············································································55 3－2 익금불산입항목 ·······································································66 3－3 의제배당 ··············································································76 3－4 배당소득에 대한 이중과세의 조정 ····················································84 제4장 손금항목과 손금불산입항목 ·······························································91 4－1 손금항목 ··············································································91 4－2 손금불산입항목 ·······································································93 4－3 인건비 ················································································95 4－4 세금과 공과금 ·······································································100 4－5 과다경비 및 업무무관비용 ···························································106 제5장 접대비 ····················································································111 5－1 접대비의 개념과 범위 ·······························································111 5－2 접대비의 세무조정 ···································································114 5－3 접대비의 손금귀속시기 ······························································118 5－4 자산으로 계상한 접대비의 한도초과액 ···············································120 5－5 현물접대비의 평가 ···································································121 제6장 기부금 ····················································································123 6－1 기부금의 범위 ·······································································123 6－2 기부금의 종류 ·······································································125 6－3 기부금의 손금산입한도액 ····························································128 6－4 기부금의 손금귀속시기 ······························································133 6－5 현물기부금의 평가 ···································································134 제7장 지급이자 ··················································································137 7－1 채권자가 불분명한 사채이자 ·························································137 7－2 비실명 채권ㆍ증권의 이자 ···························································138 7－3 건설자금이자 ········································································139 7－4 업무무관자산 등에 대한 지급이자 ···················································143 제8장 손익의 귀속사업연도 ·····································································149 8－1 일반원칙 ·············································································149 8－2 거래형태별 손익의 귀속사업연도 ····················································150 제9장 자산의 취득가액과 자산ㆍ부채의 평가 ··················································167 9－1 자산의 취득가액 ·····································································167 9－2 자산ㆍ부채의 평가 ···································································174 9－3 재고자산의 평가 ·····································································176 9－4 유가증권의 평가 ·····································································181 9－5 외화자산ㆍ부채의 평가 ······························································185 제10장 감가상각비 ················································································189 10－1 감가상각자산 ·······································································189 10－2 감가상각의 결정요소 ·······························································191 10－3 감가상각의 방법과 상각범위액 ·····················································202 10－4 감가상각비의 시부인계산과 세무조정 ···············································206 제11장 충당금과 준비금 ···········································································225 11－1 퇴직연금충당금 ·····································································226 11－2 대손금과 대손충당금 ·······························································233 11－3 일시상각충당금 ·····································································244 11－4 구상채권상각충당금 ································································253 11－5 준비금 ·············································································254 제12장 부당행위계산의 부인 ·····································································257 12－1 의의 ················································································257 12－2 부당행위계산부인의 적용요건 ······················································257 12－3 부당행위계산부인의 판단기준(시가) ·················································261 12－4 부당행위계산의 부인과 관련된 세무조정 ···········································262 제13장 합병 및 분할 등에 대한 특례 ····························································273 13－1 합병에 대한 특례 ··································································273 13－2 분할에 대한 특례 ··································································280 13－3 물적분할 및 현물출자에 대한 특례 ·················································289 13－4 기타 합병 및 분할 관련 특례 ······················································294 제14장 과세표준과 세액의 계산 ··································································299 14－1 과세표준의 계산 ···································································299 14－2 산출세액의 계산 ···································································304 14－3 세액감면 ···········································································309 14－4 세액공제 ···········································································311 14－5 최저한세 ···········································································323 14－6 가산세 ·············································································327 14－7 기납부세액 ·········································································336 제15장 법인세의 납세절차 ········································································341 15－1 법인세의 신고 ······································································341 15－2 법인세의 납부 ······································································342 15－3 결정과 경정 ········································································342 제16장 그 밖의 법인세 납세의무 ································································347 16－1 비영리법인의 각 사업연도 소득에 대한 법인세 ····································347 16－2 청산소득에 대한 법인세 ····························································352 16－3 각 연결사업연도의 소득에 대한 법인세 ············································356 찾아보기 ···················································································374