[필독-중요사항] 기타소득 필요경비율 개정(2018.4.1부터 적용에 따른 업무처리 안내)

안녕하세요. 경기모금회 이윤옥주임입니다.기타소득 필요경비율 개정(2018.4.1 부터 적용)에 따른 업무처리를 다음과 같이 안내하오니업무에 만전을 기해주시기 바랍니다. ○ 세법 개정에 따른 기타소득 주요변경사항<table width="559" style="border-color: black; border-collapse: collapse; table-layout: fixed; mso-table-overlap: never;"> <tbody><tr> <td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 167px; height: 58px; vertical-align: middle;" rowspan="2" colspan="1"> 구분</td> <td width="118" valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 161px; height: 58px; vertical-align: middle;" rowspan="2" colspan="1"> 현행</td> <td width="177" valign="middle" style="background: rgb(244, 221, 237); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; height: 58px; vertical-align: middle;" rowspan="2" colspan="1"> <p class="0" style="text-align: center; line-height: 180%; letter-spacing: 0pt; font-size: 11pt; font-weight: bold; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;">2018.4.1.~2018.12.31</td> <td width="124" valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; height: 58px; vertical-align: middle;" rowspan="2" colspan="1"> <p class="0" style="text-align: center; line-height: 180%; letter-spacing: 0pt; font-size: 11pt; font-weight: bold; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;">2019.1.1~</td></tr> <tr> </tr> <tr> <td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 167px; height: 22.31pt; vertical-align: middle;"> 원천징수세율</td> <td width="118" valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 161px; height: 22.31pt; vertical-align: middle;"> <p class="0" style="text-align: center; line-height: 180%; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;">4.4%</td> <td width="177" valign="middle" style="background: rgb(244, 221, 237); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; height: 22.31pt; vertical-align: middle;"> <p class="0" style="text-align: center; line-height: 180%; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;">6.6%</td> <td width="124" valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; height: 22.31pt; vertical-align: middle;"> <p class="0" style="text-align: center; line-height: 180%; letter-spacing: 0pt; font-size: 11pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;">8.8%</td></tr> <tr> <td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 167px; height: 22.31pt; vertical-align: middle;"> 과세최저한도</td> <td width="118" valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 161px; height: 22.31pt; vertical-align: middle;"> 25만원</td> <td width="177" valign="middle" style="background: rgb(244, 221, 237); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; height: 22.31pt; vertical-align: middle;"> 16만 6,666원</td> <td width="124" valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); border-image: none; height: 22.31pt; vertical-align: middle;"> 12만 5,000원</td></tr></tbody></table> * 1달 내에 지급 총금액이 166,666원 초과인 경우 원천징수 진행 (2018년 4월 귀속분부터) <a href='javascript:fileFilterViewer("http://cfile273.uf.daum.net/attach/999CC6335AAF478530A123", "/cfile273/99/9CC6335AAF478530A123", "소득세법 시행령.hwp", "grpid%3D1NkRR%26fldid%3DUZfs%26dataid%3D15%26fileid%3D1%26regdt%3D20180319141725&url=http%3A%2F%2Fcfile273.uf.daum.net%2Fattach%2F999CC6335AAF478530A123")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 소득세법 시행령.hwp</a> <a href='javascript:fileFilterViewer("http://cfile276.uf.daum.net/attach/99D222335AAF4788122128", "/cfile276/99/D222335AAF4788122128", "(상세본)17년 세법개정 후속 시행령.hwp", "grpid%3D1NkRR%26fldid%3DUZfs%26dataid%3D15%26fileid%3D2%26regdt%3D20180319141725&url=http%3A%2F%2Fcfile276.uf.daum.net%2Fattach%2F99D222335AAF4788122128")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> (상세본)17년 세법개정 후속 시행령.hwp</a>