신방수 세무사의 확 바뀐 보험 절세 가이드북: 실전편
도서명:신방수 세무사의 확 바뀐 보험 절세 가이드북: 실전편
저자/출판사:신방수/두드림미디어
쪽수:304쪽
출판일:2025-01-10
ISBN:9791194223290
목차
머리말··································································································· 4
일러두기································································································· 9
| 제1장 | 보험세금을 꼭 알아야 하는 이유
개인과 법인이 모든 세금을 알아야 하는 이유·················································· 17
가입자가 보험세금을 알아야 하는 이유························································· 20
보험업계가 보험세금을 알아야 하는 이유······················································ 27
세무업계가 보험세금을 알아야 하는 이유······················································ 31
보험세금을 완벽히 정복하는 방법································································ 35
[절세 탐구 1] 종합소득세 과세방법································································· 40
[절세 탐구 2] 보험마케팅 시 주의해야 할 금융소비자보호법·································· 44
| 제2장 | 보장성·저축성·연금저축보험 : 세금혜택과 소득세를 확인하라!
보험상품과 세금의 관계············································································ 49
보장성보험과 과세체계 요약······································································ 54
저축성보험과 과세체계 요약······································································ 58
연금저축보험과 과세체계 요약··································································· 62
[절세 탐구 1] 저축성보험 차익 비과세 변천사···················································· 68
[절세 탐구 2] 저축성보험의 비과세 마케팅(종합)················································· 76
[절세 탐구 3] 공적연금소득과 사적연금소득의 과세체계······································ 81
[절세 탐구 4] 퇴직연금의 과세체계································································· 86
[절세 탐구 5] 보험과 건강보험료의 관계·························································· 89
| 제3장 | 보험 계약 : 가입·변경·해지 시 세무상 쟁점을 확인하라!
보험 계약과 세무상 쟁점··········································································· 95
계약자 또는 수익자의 변경과 세무상 쟁점····················································100
보험료의 납입 및 중도인출 등과 세무상 쟁점·················································104
보험금의 수령과 세무상 쟁점····································································108
보험 계약 해지와 세무상 쟁점···································································112
[절세 탐구] 명의변경 시 주의해야 할 상속세와 증여세······································115
| 제4장 | 직장인 : 세금혜택을 받은 후에는 과세에 주의하라!
직장인과 연말정산 구조···········································································123
근로자의 보장성보험과 세액공제································································127
보장성보험금 수령과 과세체계··································································131
직장인의 연금계좌 세액공제와 소득세 과세방법·············································134
연금계좌 해지와 과세체계········································································139
| 제5장 | 개인사업자 : 본인과 사업장의 보험 절세법을 구분하라!
개인사업자들의 보험과 과세체계································································145
사업자의 보험료와 절세효과·····································································148
종업원을 위한 단체 보장성보험··································································151
종업원의 퇴직연금과 비용처리법································································154
[절세 탐구] 고소득 사업자와 사내근로복지기금··············································158
| 제6장 | 개인의 증여 : 보험명의 변경에 유의하라!
보험금 증여와 세무상 쟁점·······································································163
보험 계약과 증여세 과세대상 판단······························································167
보험금 증여세 과세요건···········································································171
보험금 증여재산가액 계산법·····································································174
명의변경과 증여 시기··············································································178
보험금 증여재산평가법············································································182
보장성보험과 증여세 과세사례··································································186
저축성보험과 증여세 과세사례··································································189
연금저축보험과 증여세 과세사례································································195
즉시연금보험과 증여세 과세사례································································199
[절세 탐구 1] 증여재산공제와 보험마케팅·······················································205
[절세 탐구 2] 증여 시기를 활용하는 보험마케팅················································21
| 제7장 | 재산가의 상속 : 종신보험을 활용하라!
보험금 상속과 세무상 쟁점·······································································217
보험 계약과 상속세 과세대상 판단······························································220
상속세 예측을 위한 계산절차····································································224
보험금과 금융재산상속공제······································································228
상속세 납부방법····················································································232
종신보험으로 상속세 납부를 대비하는 방법···················································236
[절세 탐구] 상속 보험금을 나누는 방법························································240
| 제8장 | 영리법인 : 보험비용처리법에 능숙하라!
법인보험과 세무상 쟁점···········································································245
법인의 보험료 지출과 자산 및 비용의 구분····················································248
보험료 지출액과 임직원 근로소득과의 관계···················································254
보험금 임직원 지급 시 세무처리법······························································259
[절세 탐구 1] 법인의 보험상품에 관한 회계처리사례··········································264
[절세 탐구 2] 임직원에 대한 인건비 규제와 임원 퇴직소득세 계산법·······················270
| 부록 | 영리법인 실전 보험마케팅
법인의 보장성보험 마케팅········································································277
법인의 저축성보험 마케팅········································································282
퇴직연금과 저축성보험의 동시 마케팅·························································287
[절세 탐구 1] CEO와 기업이 자산을 임대차하는 방법········································291
[절세 탐구 2] 과다 잉여금과 세무상 쟁점(가지급금, 이익 소각 등 포함)·······················295
