2023 공인중개사 기본서는 인강드림만의 8단계 학습 커리큘럼을 적용하여, 수험생들이 순차적으로 학습하고 명확하게 이해할 수 있도록 효율성을 추구하였다. 단원별 학습 전에 출제분석, 체크포인트, 출제키워드 등을 제시하여 단원별 중요도와 출제율 등을 알 수 있도록 하였으며 용어해설을 통하여 기초적인 지식을 습득하고 본문학습 후, 시험에 자주 출제되는 부분들을 OX빈출지문을 통해 집중학습 복습하도록 하였다. 또한 적중예상문제를 통해 공부한 내용을 확인할 수 있도록 하여 반복학습의 효과를 가져 올 수 있도록 구성하였다.

인강드림 기본서만의 8단계 합격시스템
“전체체계도 → 세부 영역별 출제분석 → Check Point → 학습체계 및 출체키워드 → 용어해설 → 본문 → OX빈출문제 →적중예상문제”

PART 01 조세총론

CHAPTER 01 조세의 개념과 분류
제1절 조세의 개념 및 특징 ····································································· 6
제2절 조세의 분류 ··················································································· 8
제3절 조세의 용어 ················································································· 18
제4절 납세의무 성립·확정·소멸 ························································ 40
제5절 조세와 일반채권과의 관계 ·························································· 51
제6절 조세의 구제제도 ·········································································· 56
제7절 서류의 송달 ················································································· 61
빈출키워드 CHECK!! ··················································································· 64
적중예상문제 PART1 적중예상문제 ················································································· 66

PART 02 지방세

CHAPTER 01 취득세
제1절 취득세의 개요 및 특징 ······························································· 76
제2절 취득의 개념과 범위 ···································································· 78
제3절 취득세의 과세대상 ······································································ 83
제4절 납세의무자 ··················································································· 89
제5절 취득시기 ······················································································ 98
제6절 과세표준 ···················································································· 104
제7절 세율 ··························································································· 111
제8절 부과·징수 ················································································ 138
제9절 비과세 ······················································································· 146
빈출키워드 CHECK!! ················································································· 149
CHAPTER 02 등록면허세
제1절 등록에 대한 등록면허세의 개요 및 특징 ································· 153
제2절 등록면허세의 과세대상 ····························································· 154
제3절 납세의무자 ················································································ 156
제4절 등록에 대한 등록면허세의 과세표준 ········································ 158
제5절 등록에 대한 등록면허세의 세율 ··············································· 162
제6절 등록면허세의 부과·징수 ·························································· 167
제7절 등록에 대한 등록면허세의 비과세 ············································ 173
빈출키워드 CHECK!! ················································································· 175
CHAPTER 03 재산세
제1절 재산세의 개요 및 특징 ····························································· 177
제2절 과세대상(과세물건, 과세객체) ···················································· 179
제3절 토지분 과세대상의 구분 ··························································· 182
제4절 납세의무자 ················································································ 201
제5절 재산세의 과세표준 ···································································· 206
제6절 재산세의 세율 ··········································································· 208
제7절 부과·징수 ················································································ 218
제8절 비과세 ······················································································· 228
빈출키워드 CHECK!! ················································································· 231
적중예상문제 PART2 적중예상문제 ··············································································· 233

PART 03 국세

CHAPTER 01 종합부동산세
제1절 종합부동산세 개요 및 특징 ······················································ 252
제2절 종합부동산세의 과세대상 및 과세구분 ····································· 254
제3절 주택에 대한 종합부동산세 ························································ 257
제4절 토지에 대한 종합부동산세 ························································ 268
제5절 부과·징수 등 ··········································································· 270
빈출키워드 CHECK!! ················································································· 278
CHAPTER 02 소득세
제1절 소득세 총론 ··············································································· 281
제2절 부동산임대업의 사업소득 ·························································· 283
제3절 부동산매매업 ············································································· 292
제4절 주택신축판매업 ·········································································· 296

부록 33회 기출문제 해설 ················································································· 433