시사경제타임즈 :: 세금종류 3가지, 종합소득세 절세하는 꿀팁 제도

세금종류 3가지, 종합소득세 절세하는 꿀팁 제도: 2019.10.28 11:58 입력

서가람 기자 bdms012@naver.com

<div><br></div><div><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722312040728.jpg" width="400" align="absmiddle"></td></tr></tbody></table></div><div><br></div><div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"> 세금종류는 다양하지만 개인사업자가 신고 및 납부해야 하는 세금은 크게 3가지다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><br></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b>부가가치세(부가세)</b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><br></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722312259376.jpg" width="400" align="absmiddle"></td></tr></tbody></table></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><br></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">개인사업자 세금종류 중 하나인 '부가가치세'는 상품(재화)의 거래나 서비스(용역)의 제공 과정에서 얻어지는 부가가치(이익)에 대하여 과세하는 조세다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722312400500.png" width="400" align="absmiddle"></td></tr></tbody></table></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">법인사업자 제1기, 제2기의 예정신고·확정신고를 모두 하게 되고, 일반사업자는 제1기와 제2기에 대한 확정 신고만 하게 된다. 반면 간이과세자는 단 1회만 신고하게 된다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><b style="letter-spacing: 0px; font-size: medium;"><br></b></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><b style="letter-spacing: 0px; font-size: medium;">종합소득세(종소세)</b></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><b style="letter-spacing: 0px; font-size: medium;"><br></b></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><b style="letter-spacing: 0px; font-size: medium;"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722312608227.jpg" width="400" align="absmiddle"></td></tr></tbody></table></b></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><b style="letter-spacing: 0px; font-size: medium;"><br></b></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">개인사업자 세금종류 중 하나인 '종합소득세'는 이자소득, 배당소득, 사업소득, 근로소득, 연금소득, 기타소득 등 총 소득을 합산하여 신고하는 조세다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"></font><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">◎ 신고 기간 : 5.1~5.31</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722312806227.png" width="400" align="absmiddle"></td></tr></tbody></table></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">◎ 신고 대상 : 개인사업자(간이, 일반), 공동사업자, 무등록 소상공인(프리랜서), 연말정산을 하지 못한 근로 소득자 등</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b>원천징수세(원천세)</b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><br></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722312946188.jpg" width="400" align="absmiddle"></td></tr></tbody></table></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><br></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">개인사업자 세금종류 중 하나인 '원천징수세'는 직원을 고용한 경우 급여를 지급할 때 직원의 소득세를 미리 떼내어 국가에 대신 신고해 주는 것으로, 근로자의 종류에 따라 조금씩 달라질 수 있다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"></font><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">근로자가 납부해야 할 세금을 사업자가 대신 신고해 주는 것을 원천세라고 한다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"></font><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">◎ 신고 기간 : 원천징수한 달의 다음 달 10일까지</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><u>종소세 소득공제, 노란우산공제로</u></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><u><br></u></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><b><u><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722313085669.jpg" width="400" align="absmiddle"></td></tr></tbody></table></u></b></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">사업자의 퇴직금 마련 제도인 노란우산공제는 종합소득세 또는 연말정산에서 과세표준에 따라 연간 최대 500만 원의 소득공제 혜택을 지원하고 있다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3">Q</font><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">. 노란우산공제란?</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">A. 폐업, 질병, 퇴임, 노령 등 생계 위험으로부터 사업자를 보호하기 위해 도입된 사회보호안전망 제도</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722313218057.jpg" width="400" align="absmiddle"></td></tr></tbody></table></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">Q. 노란우산공제 가입 대상은?</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">A. 연 매출액 120억 원 이하(업종별 상이)의 소기업 및 소상공인</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">* 업종에 따른 매출액 기준은 아래 표 참고</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"></font><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">Q. 노란우산공제 월 납입금은?</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">A. 5만 원~100만 원(1만 원 단위)</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">월 납입금은 사업자의 희망대로 결정할 수 있다. 증액은 최초 1회 납입 후부터, 감액은 최초 3회 납입 후부터 자유롭게 변경 가능하다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722313397868.png" width="400" align="absmiddle"></td></tr></tbody></table></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">Q. 노란우산공제 소득공제 한도는?</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">A. 과세표준에 따라 연간 최대 500만 원</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">* 과세표준(사업소득) = 연 매출액 - 필요 경비</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722313581938.jpg" width="400" align="absmiddle"></td></tr></tbody></table></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">개인사업자는 사업소득, 법인사업자는 근로소득을 기준으로 한다. 법인의 경우 연봉이 7천만 원 초과인 해에는 소득공제 대상에서 제외된다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">Q. 노란우산공제 희망장려금이란?</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">A. 중기중앙회와 협약을 맺은 지자체에서 가입 장려금을 지급하는 사업</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722313724104.jpg" width="400" align="absmiddle"></td></tr></tbody></table></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">▷ 실시 지역 : 서울, 인천, 경기, 강원, 광주, 대전, 부산, 전북, 충남, 충북, 제주</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">* 대구, 충북 청주, 경남, 울산, 강원 춘천, 세종, 전남, 전북 전주랑 완주는 예산 소진으로 종료</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">▷ 지원 대상 : 노란우산공제 신규 가입자</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">* 강원도는 기존 가입자만 신청 가능</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"></font><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">한편 노란우산공제는 누적 가입자 수 120만 명을 돌파를 기념하여 경품 증정 이벤트를 진행하고 있다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722313847640.jpg" width="400" align="absmiddle"></td></tr></tbody></table></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">지원 기간은 '19년 10월 15일부터 '19년 12월 14일까지며, 이 기간 중에 가입한 노란우산공제 신규 가입자만 추첨 대상이 된다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><table id="news_image" class="center" align="center" width="400"><tbody><tr><td><img src="http://cdn114.com/PEG/15722314166926.jpg" width="400" align="absmiddle"></td></tr></tbody></table></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><font size="3"><br></font></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;">추첨은 컴퓨터로 진행되며, 2020년 1월 30일이 추첨일이다.</span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><span style="font-family: Dotum; font-size: medium; line-height: 22.4px;"><br></span></div><div style="font-family: Dotum; letter-spacing: normal; line-height: 16.8px; text-align: justify;"><div style="font-family: Dotum; line-height: 16.8px;"><font size="3"><저작권자 ⓒ 시사경제타임즈 / 무단전재 및 재배포 금지></font></div></div></div>