<div>출처 : <a target="_blank" href="http://www.koreatax.org/taxboard/bbs/board.php?bo_table=jungsanHot&wr_id=279" style="font-size: 9pt; line-height: 1.5" target="_blank">http://www.koreatax.org/taxboard/bbs/board.php?bo_table=jungsanHot&wr_id=279</a> 납세자연맹</div> <div>참조 : CFP 세금설계 및 내 머리에 있는 얇디 얇은 생각</div> <div><br /></div> <div>주의 : 본인은 비 전문가. 자격증만 있고 현업 경험 없음. 왜냐 취준생</div> <div>         전문가 분들 첨언 및 잘못된 부분 있으면 지적 감사. 겸허히 수용함. </div> <div>         쓰고나서 보니 음슴체와 했습니다. 이게 반복돼 있는걸 감안해 주세요. </div> <div><br /></div> <div>시작 !!! </div> <div><br /></div> <div> <p style="font-family: 돋움; font-size: 9pt; color: #252525; line-height: normal; margin: 0px; padding: 0px; text-align: justify"><b>(1) 자녀관련 인적공제제도의 세액공제 전환</b></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="color: #252525; font-family: 돋움; font-size: 12px; line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 자녀관련 소득공제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 6세 이하 자녀양육비  : 1명당 100만원</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 출생·입양공제   : 1명당 200만원</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 다자녀추가공제<br />   - 자녀 2명 : 100만원 <br />   - 자녀 2명 초과 : 100만원 + <br />     2명 초과 1명당 200만원</p></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font color="#222222"> □</font><b><font color="#ff0000"> 자녀세액공제</font></b><font color="#222222">로 통합</font></p> <p style="color: #222222; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 자녀 1~2명 : 1명당 15만원<br />  ○ 자녀 2명 초과 <br />      : 30만원 + 2명초과 1명당 20만원 <br /></p></td></tr></tbody></table> <p style="font-family: 돋움; font-size: 9pt; color: #252525; line-height: normal; margin: 0px; padding: 0px; text-align: justify"><span style="font-size: 8pt"> </span></p> <p style="font-family: 돋움; font-size: 9pt; color: #252525; line-height: normal; margin: 0px; padding: 0px; text-align: justify"><span style="font-size: 11px"><개정이유> 자녀장려세제와 연계하여 자녀양육 관련 각종 소득동제를 세액공제로 전환</span></p> <p style="font-family: 돋움; font-size: 9pt; color: #252525; line-height: normal; margin: 0px; padding: 0px; text-align: justify"><span style="font-size: 11px"><적용시기> 14.1.1 이후 발생하는 소득분부터 적용</span></p> <div style="line-height: normal; color: #252525; font-family: 돋움; text-align: justify"><font face="돋움"><span style="line-height: 17px; letter-spacing: -1px; font-size: 11px"><br /></span></font></div> <div align="left" style="line-height: normal; color: #252525; font-family: 돋움"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><b>(2) 특별공제제도 등의 세액공제 전환</b></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 특별공제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 의료비 소득공제 : 총급여 3% 초과 금액<br />     (한도) 700만원, 본인 등 없음</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 교육비 소득공제<br />      (한도) 대학생 900만원, <br />       취학전 초중고등학생 300만원, <br />       본인 없음</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 기부금 소득공제<br />       (한도) 법정 : 소득금액 100%<br />                 지정 : 소득금액 30%(종교10%)</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> ○ 보장성보험료 소득공제<br />       (한도) 100만원</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> ○ 표준공제^★</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">       : 근로자 100만원, 사업자 60만원</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="list-style: none; padding: 0px; line-height: 17px; letter-spacing: -1px; font-size: 11px">         ★특별공제 미신청 근로자등 적용</span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="list-style: none; padding: 0px; line-height: 17px; letter-spacing: -1px; font-size: 11px"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 연금저축</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    (한도) 400만원</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 소기업상공인공제부금</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    (한도) 300만원</p></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 세액공제로 전환</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 공제율</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    15% : 의료비, 교육비, 기부금</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    12% : 연금저축, 보장성보험료, <br />             소기업소상공인공제부금</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><br />   ○ 현행 소득공제한도 등은 유지  </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    - 사업자의 경우 기부금은 세액공제 <br />       받지 않고 필요 경비에만 산입</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> ○ 표준세액공제 <br />        : 근로자 12만원, 사업자 7만원 </p></td></tr></tbody></table> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 8pt"> </span></p> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 11px"><개정이유> 소득공제를 단계적으로 세액공제로 전환</span></p> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 11px"><적용시기> '14.1.1 이후 지출분부터 적용 (다만, '13년말까지 공제받지 못한 기부금 이월공제금은 종전과 같이 소득공제)</span></p> <div style="line-height: 1.5"><font face="돋움"><span style="line-height: 17px; letter-spacing: -1px; font-size: 11px"><br /></span></font></div></div> <div align="left"> <p style="font-family: Tahoma, 굴림; line-height: 1.5; color: #222222; font-size: 9pt; margin: 0px; padding: 0px"><b>(3) 근로소득공제 조정</b></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="font-family: 돋움; line-height: 19px; color: #252525"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.8"> □ 근로소득공제  </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  </p> <table align="center" class="__se_tbl" border="0" cellspacing="0" cellpadding="0" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: #cccccc rgb(204, 204, 204) currentcolor currentcolor"> <tbody> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid; background-color: #e1e1e1"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><b> 총급여</b></p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; width: 95px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid; background-color: #e1e1e1"> <p align="center" style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><b> 공제율 </b></p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 500만원 이하 </p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; width: 95px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"> 80% </p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 500~1,500만원 이하</p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; width: 95px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"> 50%</p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 1,500~3,000만원 이하</p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; width: 95px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center">15% </p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 3.000~4,500만원 이하</p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; width: 95px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center">10% </p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 4,500만원 초과</p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; width: 95px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p align="center" style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"> 5% </p></td></tr></tbody></table> <div style="line-height: 1.5"><br /></div></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  □ 근로소득공제 조정</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <table width="90%" align="center" class="__se_tbl" border="0" cellspacing="0" cellpadding="0" style="border-width: 1px 1px 0px 0px; border-top-color: #cccccc; border-right-color: #cccccc; border-top-style: solid; border-right-style: solid"> <tbody> <tr> <td width="165" style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid; background-color: #e1e1e1"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><b> 총급여</b></p></td> <td width="78" style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid; background-color: #e1e1e1"> <p align="center" style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><b> 공제율 </b></p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 500만원 이하 </p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"> 70% </p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 500~1,500만원 이하</p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"> 40%</p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <b>1,500~4,500만원 이하</b></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><b>15%</b></p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> 4.500~ 1억원 이하</p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center">5% </p></td></tr> <tr> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> <b>1억원 초과</b></p></td> <td style="font-family: dotum, 돋움, sans-serif; font-size: 9pt; color: #222222; border-width: 0px 0px 1px 1px; height: 19px; border-bottom-color: #cccccc; border-left-color: #cccccc; border-bottom-style: solid; border-left-style: solid"> <p align="center" style="font-family: Tahoma, 굴림; font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><b> 2% </b></p></td></tr></tbody></table><br /></td></tr></tbody></table> <p style="font-family: Tahoma, 굴림; line-height: 1.5; color: #222222; font-size: 9pt; margin: 0px; padding: 0px"><span style="font-size: 8pt"> </span></p> <p style="font-family: Tahoma, 굴림; line-height: 1.5; color: #222222; font-size: 9pt; margin: 0px; padding: 0px"><span style="font-size: 11px"><개정이유> 소득공제의 세액공제 전환에 맞추어 근로소득 공제를 일부 조정</span></p> <p style="font-family: Tahoma, 굴림; line-height: 1.5; color: #222222; font-size: 9pt; margin: 0px; padding: 0px"><span style="font-size: 11px"><적용시기> '14.1.1 이후 발생하는 소득분부터 적용</span></p> <div style="font-family: 돋움; line-height: 1.5"> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><b>(4) 부녀자공제 적용대상 조정</b></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="color: #252525; line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 부녀자공제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">   ○ 적용대상 : 배우자가 없고 부양가족이<br />    있는 여성 세대주 또는 배우자가 있는 여성</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p align="center" style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5; text-align: center"><신 설></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <div style="line-height: 1.5">   </div> <div style="line-height: 1.5">○ 공제금액 : 연 50만원</div></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  □ 적용대상 조정</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ (좌 동)</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  - 소득금액 1,500만원 이하자에 한해 적용<br />    (총 급여 2,500만원 수준)</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ (좌 동)</p></td></tr></tbody></table> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 8pt"> </span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"><개정이유> EITC를 적용받지 못하는 저소득 여성의 사회활동에 대한 지원제도로 운영</span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"><적용시기> '14.11 이후 발생하는 소득분부터 적용</span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 8pt"> </span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><b></b> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><b>(5) 신용카드 등 소득공제율 하향 조정</b></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="color: #252525; line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 신용카드 등 소득공제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">   ○ 공제대상 : 총급여 25% 초과 <br />                      신용카드 등 사용금액   </p> <div style="line-height: 1.5">   ○ 공제율</div> <div style="line-height: 1.5">    <b> - 신용카드 : 15%</b></div> <div style="line-height: 1.5">     - 직불카드 · 현금영수증 : 30%</div> <div style="line-height: 1.5">     - 전통시장 · 대중교통비 : 30%</div> <div style="line-height: 1.5">  </div> <div style="line-height: 1.5">   ○ 공제한도</div> <div style="line-height: 1.5">    - 300만원</div> <div style="line-height: 1.5">    - 전통시장 · 대중교통바는 <br />      각 100만원 한도 추가</div> <div style="line-height: 1.5"> </div> <div style="line-height: 1.5">   ○ 적용기간 : '14. 12. 31.</div></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  □ 신용카드 공제율 하향 조정</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ (좌 동)</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 공제율</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    <b>- 신용카드 : 15% -> 10%</b></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><b>   </b></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">      (좌 동)</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> ○ (좌 동)</p></td></tr></tbody></table> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 8pt"> </span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"><개정이유> 직불형카드 등 사용유도</span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"></span><span style="font-size: 11px"><적용시기> '14.1.1 이후 사용분부터 적용</span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"></span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"></span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><b>(6) 정치자금 기부금 소득공제의 세액공제 전환</b></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="color: #252525; line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> □ 정당 등에 기부한 정치자금</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">    소득공제 또는 손금산입제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">   ○ 10만원 이하</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">       : 기부금의 100/110 세액공제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">   ○ 10만원 초과분</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">     : 소득공제 또는 손금산입</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="1">^★</font><font size="2">공제한도 : 소득금액</font></p></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ (좌 동)</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">  ○ 공제율 15%로 세액공제</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">     - 사업자는 손금산업</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">     <font size="1">^★</font><font size="2">공제한도 : 소득금액</font></p></td></tr></tbody></table> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 8pt"> </span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"><개정이유> 소득공제에서 세액공제로 전환됨에 따른 정비</span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"></span><span style="font-size: 11px"></span><span style="font-size: 11px"><적용시기> '14.1.1 이후 기부금부터 적용</span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"> <span style="font-size: 9pt; line-height: 1.5"> </span></p><font face="돋움" style="color: #252525"><span style="font-size: 11px"> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><b>(7) 주거비 부담 경감</b> </p> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><strong>① 전<span style="font-size: 9pt">·</span><span style="font-size: 9pt">월세 소득공제제도 보완</span></strong></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt"> □ 전<strong><span style="font-size: 9pt">·</span></strong>월세 소득공제^{<font size="1"><span style="font-size: 8pt"> </span><span style="font-size: 7pt">★</span></font><font size="2"></font>}<span style="font-size: 8pt"> </span> 적용대상 </span><font size="2"><span style="font-size: 9pt"></span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">^{<font size="1"><span style="font-size: 7pt">    </span></font><span style="font-size: 12pt"><span style="font-size: 7pt">★</span> <span style="font-size: 12pt"><span style="font-size: 9pt">월세지급액 50%, 전세자금차입 </span><br /><span style="font-size: 9pt">     이자상환액의 40% 소득공제</span></span></span>}</p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt"></span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">  ○ 무주택 세대주</span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt"></span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt"> </span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt"></span></font> <font size="2" style="color: #252525"><span style="font-size: 9pt"></span></font><span style="line-height: 1.5; font-size: 9pt; color: #252525"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt"> ○ 일정 소득금액 이하 자 </span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">   - 근로자 : 총급여 5,000만원 이하 자</span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">   - 사업자 : 소득금액 4,000만원 이하 자 </span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2">□ </font><font size="2">월세 소득공제 적용요건</font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"> </font>  <font size="2">○ <strong>확정일자</strong>를 받을것</font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2">   ○ 확계약서 상 주소지와 주민등록상 <br />       주소지가 같을 것</font><font size="2"><span style="font-size: 9pt"> </span></font></p></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> <font size="2"><span style="font-size: 9pt">□ 전</span></font><strong style="font-size: 9pt">·</strong><span style="font-size: 9pt; line-height: 1.5">월세 소등공제 보안</span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt"></span><span style="font-size: 9pt"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt"></span><span style="font-size: 9pt"> </span><font size="2"><span style="font-size: 9pt"> </span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">  ○ 무주택 세대원</span>^{<span style="font-size: 9pt">★ </span>}<font size="2"></font><span style="font-size: 9pt">도 공제 적용</span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 8pt">^{<span style="font-size: 9pt">      </span>}</span><span style="font-size: 7pt">^{<span style="font-size: 9pt">★</span>}<font size="2"><span style="font-size: 9pt"> 세대주가 공제를 받지 않고,</span></font></span><span style="font-size: 9pt"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt"><font size="2"><span style="font-size: 9pt">     세대원이 기타 요건을 충족한 경우</span></font></span><span style="font-size: 9pt"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt">  </span><font size="2"><span style="font-size: 9pt"></span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">  ○ 이자, 배당 등을 합산한 종합 </span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">     소득금액이 4,000만원 초과시는</span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">     적용배제</span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font><span style="font-size: 9pt"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt; line-height: 1.5; color: #252525">□ 월세 소득공제 적용요건</span><font size="2"></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">           < 삭       제></span></font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font><span style="font-size: 9pt"> </span><span style="font-size: 9pt; line-height: 1.5; color: #252525"> ○ (좌 동)</span></p></td></tr></tbody></table> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 8pt"> </span></p> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><개정이유> 서민 중산층 주거비 경감 취지에 맞게 공제대상을 합리적으로 조정 </p> <p style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222; margin: 0px; padding: 0px; line-height: 1.5"><적용시기> '14.1.1 이후 지급분부터 적용 </p></span></font> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><font face="돋움"> </font></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><strong>② 주택저당차입금이자상환액 소득공제 대상 확대</strong></p> <table width="500" bgcolor="#cccccc" border="0" cellspacing="1" cellpadding="0" style="color: #252525; line-height: 19px"> <tbody> <tr> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>현 행</strong></td> <td width="250" align="center" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"><strong>개정안</strong></td></tr> <tr> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: 9pt"> □ 장기주택저당차입금이자<br />   <span style="font-size: 9pt"> 소득공제</span>^{<font size="1"><span style="font-size: 9pt"> </span><span style="font-size: 7pt">★</span></font><font size="2"></font>}<span style="font-size: 9pt"> </span><span style="font-size: 9pt"> 적용 주택 요건</span></span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">^{<font size="1"><span style="font-size: 9pt">    </span></font><span style="font-size: 9pt"><span style="font-size: 7pt">★</span> <span style="font-size: 9pt">무주택 근로자가 상환기간 15년 이상 <br />     저당차입시, 이자상환액 소득공제 <br />    (500만원, 고정금리식 비거치식</span></span>}^{<span style="font-size: 12pt"><span style="font-size: 9pt">1,500만원)</span></span>}<span style="font-size: 9pt"> </span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5">^{<span style="font-size: 12pt"><span style="font-size: 12pt">  </span></span>}<span style="font-size: 9pt"></span></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">  ○ 국민주택규모</span></font><font size="2"><span style="font-size: 9pt"></span></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"><span style="font-size: 9pt">  ○ 취득시 기준시가 3억원 이하</span></font></p></td> <td width="250" valign="top" bgcolor="#ffffff" style="font-family: Tahoma, 굴림; font-size: 9pt; color: #222222"> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"> <font size="2">□ 소득공제 대상주택 규모 요건폐지</font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2">                </font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"></font>  </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2">                      <삭 제></font><font size="2"></font> </p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><font size="2"> </font></p> <p style="font-size: 9pt; margin: 0px; padding: 0px; line-height: 1.5"><span style="font-size: small">○ (좌 동)</span></p></td></tr></tbody></table> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 8pt"> </span></p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"><개정이유> 주택거래 활성화 및 무주택근로자의 주택구입 지원</span> </p> <p style="color: #222222; font-family: Tahoma, 굴림; font-size: 9pt; line-height: 1.5; margin: 0px; padding: 0px"><span style="font-size: 11px"></span><span style="font-size: 11px"></span><span style="font-size: 11px"></span><span style="font-size: 11px"></span><span style="font-size: 11px"></span><span style="font-size: 11px"></span><span style="font-size: 11px"><적용시기> '14.1.1 이후 차입분부터 적용</span> <span style="font-size: 9pt; line-height: 1.5"> </span></p> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5"><br /></span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5"><br /></span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5"><br /></span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5">1) 세액공제와 소득공제는 전혀 다름.</span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5"> 이해를 위해서 납세 흐름도 </span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5"><br /></span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5">  종합소득금액 (이,배,사,근,연,기 - 6가지 소득금액을 합산한 금액임)</span></div> <div><span style="font-size: 9pt; line-height: 1.5"><font color="#252525">- </font><font color="#ff0000">종합소득공제 </font></span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5">= 과세표준</span></div> <div style="color: #252525"><span style="font-size: 9pt; line-height: 1.5">---------------------</span></div> <div style="color: #252525">x 세율 (현재 5단계임?? 암튼 그거.)</div> <div style="color: #252525">= 산출세액 (그냥 계산상 나온 금액)</div> <div style="color: #252525">-----------------------------</div> <div style="color: #252525">- 세액감면 (소득세법상 세액감면 및 조특법상 세액감면)</div> <div><span style="color: #252525">- </span><font color="#ff0000">세액공제</font><font color="#252525"> ( 이하동문) </font></div> <div style="color: #252525">--------------------------</div> <div style="color: #252525">= 결정세액</div> <div style="color: #252525">+ 가산세</div> <div style="color: #252525">- 기 납부세액 (중간예납세액, 수시부과세액, 원천징수세액)</div> <div style="color: #252525">---------------------</div> <div style="color: #252525">= 납부세액 </div> <div style="color: #252525"><br /></div> <div><span style="color: #252525">이번 세제 개편의 </span><font color="#ff0000">포인트는 빨간색</font><font color="#252525">으로 표시한 부분임.</font></div> <div style="color: #252525"><br /></div> <div style="color: #252525">2) <span style="font-family: Gulim; line-height: 19px; color: #000000; font-size: 9pt">신용카드 등 사용금액에 대한 소득공제는</span></div><span style="font-family: Gulim; line-height: 19px">근로소득이 있는 거주자와 기본공제대상자인 배우자(배우자의 직계존속을 포함) 또는 직계존비속이 공제가능한 신용카드 등을 </span><span style="font-family: Gulim; line-height: 19px">사용했을 때 공제 </span><br style="font-family: Gulim; line-height: 19px" /><span style="font-family: Gulim; line-height: 19px"></span><br style="font-family: Gulim; line-height: 19px" /><span style="font-family: Gulim; line-height: 19px">결론은 <font color="#ff0000">근로자만 받는게 신용카드 공제</font>입니다.</span><br style="font-family: Gulim; line-height: 19px" /><span style="font-family: Gulim; line-height: 19px">근로소득공제도 당연히 근로자만 받는거구요. (주택담보노후연금이자비용공제는 유일하게 근로자 안됨) </span><br style="font-family: Gulim; line-height: 19px" /><br style="font-family: Gulim; line-height: 19px" /><span style="font-family: Gulim; line-height: 19px">3) <font color="#ff0000">종합소득공제 중 특별공제는 근로자만 해당. </font>(인적공제 중에서도 다자녀는 사업소득자만 가능하고 </span></div> <div style="font-family: 돋움; line-height: 1.5"><font color="#ff0000" style="font-family: Gulim; line-height: 19px; font-size: 9pt">쉽게 말해 종합소득공제는 근로소득자를 위한 공제</font><span style="font-family: Gulim; line-height: 19px; font-size: 9pt"> 입니다.</span></div> <div style="font-family: 돋움; line-height: 1.5"><span style="font-family: Gulim; line-height: 19px">근로소득자 이외의 사람은 일정한 경우에만 소득공제가 가능하다구요.</span><br style="font-family: Gulim; line-height: 19px" /></div> <div style="font-family: 돋움; line-height: 1.5"><span style="font-family: Gulim; line-height: 19px"><br /></span></div> <div style="font-family: 돋움; line-height: 1.5"><span style="font-family: Gulim; line-height: 19px">살짝 살펴보면 의료비나, 교육비는 성실사업소득(부동산임대업에서 발생한 사업소득)자만 해당</span></div> <div style="font-family: 돋움; line-height: 1.5"><span style="font-family: Gulim; line-height: 19px"><br /></span></div> <div><font face="Gulim"><span style="line-height: 19px">어떤 댓글 보니까. 신용카드 그리고 근로자소득공제에 임원 자본가 다 포함된다고 하던데</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">그거 아님. 세법은 만만한게 아님. </span></font></div> <div><font face="Gulim"><span style="line-height: 19px"><br /></span></font></div> <div><font face="Gulim"><span style="line-height: 19px">결론, 제 생각은 근로자 엿먹으라 인것 같습니다.</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">법인세는 오히려 축소하죠.</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">가장 대표적인 불로소득인 부동산 관련 세법, 취득세 등등 인하하거나 낮쳐줬죠.</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">물론, 시장의 특수성이 있긴 하지만 다주택자 중과세 기본세율로 전환이라던지 </span></font></div> <div><font face="Gulim"><span style="line-height: 19px">종부세 건드린다던지</span></font></div> <div><br /></div> <div><font face="Gulim"><span style="line-height: 19px">또, 근로소득자 (오유 거의 월급쟁이 오징어 형들 누나 일테니. 혹은 동생들도.. )</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">국세청가서 종합소득공제 계산 페이지 있을 테니 </span></font></div> <div><font face="Gulim"><span style="line-height: 19px">아니 계산안해도 축소한다는데 당연히 납부세액 증가할 듯. </span></font></div> <div><font face="Gulim"><span style="line-height: 19px"><br /></span></font></div> <div><font face="Gulim"><span style="line-height: 19px">이상, 은폐배시님이 올리셨는데 중요한건 클릭해서 개편안을 봐야 하는데</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">다들 잘 알보실것 같아서.</span></font></div> <div><br /></div> <div><font face="Gulim"><span style="line-height: 19px">2번째로 시사에 글 써봅니다.</span></font></div> <div><font face="Gulim"><span style="line-height: 19px"><br /></span></font></div> <div><font face="Gulim"><span style="line-height: 19px">판단은 알아서... 부자는 부자대로... 자신의 입장에 맞게</span></font></div> <div><font face="Gulim"><span style="line-height: 19px">하지만 전체적으로 부자를 떠나서 세법의 조세정의와 형평성에 매우 어긋남을 알 수 있는 부분이라 판단함. </span></font></div> <div><font face="Gulim"><span style="line-height: 19px"><br /></span></font></div> <div><font face="Gulim"><span style="line-height: 19px"><br /></span></font></div></div></div>