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올해 종소세 신고부터 달라진 세법은?




2010년 귀속 종합소득세 확정신고·납부와 관련해 지난해에 비해 눈에 띄게 달라진 부분이 상당하다. 즉, 납세자들이 달라진 부분(세법개정 내용 등)을 반드시 체크해 신고·납부할 때 반영해야 추후 불이익을 당하지 않을 수 있다.
 
특히 소득세 중간구간(1200만원 초과 4600만원 이하, 4600만원 초과 8800만원 이하)의 세율이 지난해와 비교해 각각 1%p 줄어든 15%와 24%가 적용되는 것이 가장 큰 특징. 이 부분은 납세자의 부담을 덜어주는 '긍정적' 변화다. 
 
이와 함께 보험회사로부터 지급 받은 지연 손해금도 기타소득 과세대상에 포함됐으며 중소기업특별세액감면에 일부 업종이 추가되고 감면률도 상향 조정되는 한편, 신성장동력산업 및 원천기술R&D 세액공제도 신설됐다.
 
또한 부동산매매업자의 매매차익 예정신고·납부 가산세가 신설됐고 가산세 한도도 중소기업 및 사업자가 아닌 경우로 이원화 됐다.

DATE : 2011-05-18 11:14
[다음글] 점점 늘어가는 '탈세조력 세무사'…왜?
[이전글] 소득세 중간구간 세율 '인하'…5월 신고 대상 550만명
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Police began searching libraries and bookshops for a copy of the Rubaiyat with the same fancy typeset seen on the scrap of paper. Nothing turned up. The search was broadened to include publishing houses, and eventually extended world wide. It is time to restore our constitution and save the country Washington fought to free. Time to end the control of racist races, mexicans, and companies (there is one company that has hundreds of stores and one store made 35 million in one year, yet they hire part time ,work only 25 hours a week, and pay $9 and hour if your lucky. )..
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