중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등에 대한 적용기한 연장(조특법 §29의6)

<p class="0" style="margin-left:37.1pt;text-indent:-37.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:14.0pt;">(13) 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등에 대한 적용기한 연장(조특법 §29의6)<table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:316.20pt;height:18.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:135.08pt;height:18.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:316.20pt;height:57.63pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top"> <p class="0" style="line-height:150%;margin-left:22.1pt;text-indent:-22.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.5pt;font-weight:bold;font-size:7.0pt;">□ 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면</td><td style="width:135.08pt;height:57.63pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top"> □ 적용기한 연장</td></tr><tr><td style="width:316.20pt;height:53.80pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top"><p class="2" style="line-height:150%;margin-left:69.4pt;margin-right:0pt;text-indent:-34.7pt;margin-top:0pt;margin-bottom:0pt;layout-grid-mode:both;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:15.0pt;"> ㅇ (감면대상자) 성과보상기금에 가입한 중소기업․중견기업 근로자</td><td rowspan="3" style="width:135.08pt;height:161.60pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="top"> </td></tr><tr><td style="width:316.20pt;height:57.32pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top"><p class="0" style="line-height:150%;margin-left:91.8pt;text-indent:-91.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:15.0pt;"> ㅇ (감면율) 중소기업 근로자 : 50%, 중견기업 근로자 : 30%</td></tr><tr><td style="width:316.20pt;height:50.48pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="top"><p class="2" style="line-height:150%;margin-left:68.7pt;margin-right:0pt;text-indent:-34.4pt;margin-top:0pt;margin-bottom:0pt;layout-grid-mode:both;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:15.0pt;"> ㅇ (감면대상소득) 만기 수령한 공제금 중 기업이 부담한 기여금</td></tr><tr><td style="width:316.20pt;height:26.31pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"><p class="2" style="line-height:150%;margin-left:60.2pt;margin-right:0pt;text-indent:-30.1pt;margin-top:0pt;margin-bottom:0pt;layout-grid-mode:both;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;font-size:15.0pt;"> ㅇ (적용기한) ’18.12.31.까지 가입한 경우</td><td style="width:135.08pt;height:26.31pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"><p class="0" style="line-height:150%;margin-left:30.1pt;text-indent:-30.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:15.0pt;"> ㅇ ’21.12.31.</td></tr></tbody></table> <개정이유> 중소기업 핵심인력의 장기재직 촉진 및 인력양성