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