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α ȸ ̵/ã
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5õ ٷ, Ƿ 150 ȵǸ ʿ

û ̴ 15Ϻ 갣ȭ 񽺸 ϴ , ڵ ε ٷڴ ҵ桤װ ì ʾƵ ȴ.

 ڵ Ǵ ׸δ ٷμҵ, , ٷμҵ漼װ, ڳ༼װ, ǥؼװ , ش ׸ε ٷڴ ȸ翡 ʾƵ ſ ȯ޹ ִ.

Ʒ û ٷ ޿̴.

⺻ ξ簡 ѱ޿

()

2

(, )

3

(, , )

4

(, , 2)

ѱ޿

1,408

1,623

2,499

3,083

ٷμҵ

713

768

900

987

150

300

450

600

οݺ

63

73

112

139

ǥ

481

481

1,037

1,357

29

29

62

95

ٷμҵ

װ

16

16

34

52

ڳ༼װ

-

-

15

30

ǥؼװ

13

13

13

13

0

0

0

0

Ƿ ѱ޿ 3% ʰ ׸ װ ̹Ƿ, ѱ޿ 5õ ٷڴ Ƿ 150 (5õ 3%) ̸ ʿ䰡 .

ſī ѱ޿ 25% ʰ ׸ ҵ ̴. ѱ޿ 5õ ٷڴ ſī 1õ250 ̸ ʿ䰡 .

ٸ, ⺻( , ڸ ) ſī ׵ ٷڰ ҵ Ƿ ̸ (ѱ޿ 25%) ʰ θ Ȯؾ Ѵ.

û ̿ Խ, ȸ ȯ 񽺸 ո ߴ.

̿

1

ٷڰ ȭ ڷḦ ̿Ͽ ϴ ȸ

2

ٷڰ ȭ ڷ(PDF) ȸ α ÷ ϴ (̾ )

3

ٷڷκ ڷḦ Ȩý ¶ ϴ ȸ

4

Ȩý ٷڰ ۼ ҵ‧װŰ ڷḦ ¶ ϴ ȸ

5

Ȩý ( ڷ , ҵ‧װŰ , ޸ ) óϴ ȸ(α׷ ․ )


  windy@taxtimes.co.kr

Է : 2018-01-11 12:13:24

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