세무회계 소득세 중 세액공제 (재경관리사 개념 학습)

<p>20180804 세무회계 소득세 중 세액공제 (재경관리사 개념 학습)  </p><div class="se_doc_title_middle" id="SEDOC-1533465118917-686481377_se_doc_title_middle"></div><p>  </p><div class="blog2_container"><span class="writer"><span class="area_profile"><a class="link" href="https://blog.naver.com/danana616" target="_top"><img class="img" alt="프로파일" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fblogpfthumb-phinf.pstatic.net%2FMjAxODA5MDZfNzIg%2FMDAxNTM2MjExMjA0NTU2.5BAF0gKwigAZW9EG7TW-s3spk_b5CAws7yfTXHL9gnEg.bA9cpWSwJLdbLmfNRtPV0pimb7ZKGBx3KpsCZBcopWwg.JPEG.danana616%2FprofileImage.jpg%3Ftype%3Ds1"></a></span> <span class="nick"><a class="link pcol2" href="https://blog.naver.com/danana616" target="_top"><u>김하지</u></a></span> </span> <i class="dot">・ </i> <span class="se_publishDate pcol2">2018. 8. 5. 19:31</span> </div><div class="blog2_post_function"><a title="https://blog.naver.com/danana616/221333096337" class="url pcol2 _setClipboard _returnFalse _se3copybtn _transPosition" 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class="se_doc_title_bottom" id="SEDOC-1533465118917-686481377_se_doc_title_bottom"></div><div class="se_component se_docSource"><div class="se_sectionArea"><div class="location_component"><div class="location"></div></div></div></div><p>  </p><div class="se_doc_header_end" id="SEDOC-1533465118917-686481377_se_doc_header_end"></div><div class="se_doc_contents_start" id="SEDOC-1533465118917-686481377_se_doc_contents_start"></div><p> </p><div class="se_component_wrap sect_dsc __se_component_area"><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_ se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">재경관리사 세무회계 개념 학습<br>소득세 세액공제</p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1533465118917-686481377_image_0_img", "src" : "https://postfiles.pstatic.net/MjAxODA4MDVfNDIg/MDAxNTMzNDY0MDY0MTcz.aqOVDZ67HprY2_Ow6bdkZgN5DROPcauj9qGE9NVWTn0g.f3H-htPjX-9o0ZMMjsf8aR0PGBiK5GXN7xWj8bc0uxsg.JPEG.danana616/1533463842203.jpg", "linkUse" : "false", "link" : ""}'><img width="900" height="675" class="se_mediaImage __se_img_el" id="SEDOC-1533465118917-686481377_image_0_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODA4MDVfNDIg%2FMDAxNTMzNDY0MDY0MTcz.aqOVDZ67HprY2_Ow6bdkZgN5DROPcauj9qGE9NVWTn0g.f3H-htPjX-9o0ZMMjsf8aR0PGBiK5GXN7xWj8bc0uxsg.JPEG.danana616%2F1533463842203.jpg%3Ftype%3Dw773" data-attachment-id="I3U3WAkS-gzpM03Hqq86QLGQExhA"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_ se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">외국납부세액, 재해손실세액공제<br>개인, 법인 둘다 가능</p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1533465118917-686481377_image_1_img", "src" : "https://postfiles.pstatic.net/MjAxODA4MDVfOTUg/MDAxNTMzNDY0MDY1MzI4.WvEsfw2rm0W5eUzkOkMSCIEFg_bRpyAHsmAWYaA6Cu4g.kP4mUN9RBz0G0rQ-QUPEfgIV0Y7_qNHrpURn-fvudQEg.JPEG.danana616/1533463843874.jpg", "linkUse" : "false", "link" : ""}'><img width="900" height="675" class="se_mediaImage __se_img_el" id="SEDOC-1533465118917-686481377_image_1_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODA4MDVfOTUg%2FMDAxNTMzNDY0MDY1MzI4.WvEsfw2rm0W5eUzkOkMSCIEFg_bRpyAHsmAWYaA6Cu4g.kP4mUN9RBz0G0rQ-QUPEfgIV0Y7_qNHrpURn-fvudQEg.JPEG.danana616%2F1533463843874.jpg%3Ftype%3Dw773" data-attachment-id="IgRvyVPGvZDX-TgGi_DuFruI8fow"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_ se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">근로소득산출세액은 종합소득산출세액에서 소득금액 비율을 곱한 것</p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1533465118917-686481377_image_2_img", "src" : "https://postfiles.pstatic.net/MjAxODA4MDVfNjIg/MDAxNTMzNDY0MDY2MzM4.tQT2hi2s36xCDsX0ND1H38L34wlHIj0wDw8cDcXtEAEg.RGGSdPP9M2Bcv0Y9PDOZrSi40IynlS60TQ7QsO72nxgg.JPEG.danana616/1533463845222.jpg", "linkUse" : "false", "link" : ""}'><img width="900" height="675" class="se_mediaImage __se_img_el" id="SEDOC-1533465118917-686481377_image_2_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODA4MDVfNjIg%2FMDAxNTMzNDY0MDY2MzM4.tQT2hi2s36xCDsX0ND1H38L34wlHIj0wDw8cDcXtEAEg.RGGSdPP9M2Bcv0Y9PDOZrSi40IynlS60TQ7QsO72nxgg.JPEG.danana616%2F1533463845222.jpg%3Ftype%3Dw773" data-attachment-id="IBAEj4rxAEAH0zxTvvIi9F3YFJsU"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_ se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">급식비도 교육비세액공제 가능</p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1533465118917-686481377_image_3_img", "src" : "https://postfiles.pstatic.net/MjAxODA4MDVfMTQ3/MDAxNTMzNDY0MDY3MzE3.y-4MjYzHKD9vNMGOX8w5aRszDdLkwfEqDZCqwXxFOP8g.Q_2u4NW4kbzNjhw3uNeLd-dZNLxGkEzZdSWiMB6yI7og.JPEG.danana616/1533463846480.jpg", "linkUse" : "false", "link" : ""}'><img width="900" height="675" class="se_mediaImage __se_img_el" id="SEDOC-1533465118917-686481377_image_3_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODA4MDVfMTQ3%2FMDAxNTMzNDY0MDY3MzE3.y-4MjYzHKD9vNMGOX8w5aRszDdLkwfEqDZCqwXxFOP8g.Q_2u4NW4kbzNjhw3uNeLd-dZNLxGkEzZdSWiMB6yI7og.JPEG.danana616%2F1533463846480.jpg%3Ftype%3Dw773" data-attachment-id="I7D5TdVmwWde0VQQ0uMf81w7WyZM"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_ se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">직계존속의 교육비는 세액공제 대상이 아니다.</p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1533465118917-686481377_image_4_img", "src" : "https://postfiles.pstatic.net/MjAxODA4MDVfMjg5/MDAxNTMzNDY0MDY4MzYz.KRjRU3Qd8imw4A7PE1bsMeLUQZVuF73-ErpskP7-KKUg.M2A1KOuqfxWkmfkPjQm8_iGI5P_I62krGDh2wb9SNQAg.JPEG.danana616/1533463848024.jpg", "linkUse" : "false", "link" : ""}'><img width="900" height="675" class="se_mediaImage __se_img_el" id="SEDOC-1533465118917-686481377_image_4_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2FMjAxODA4MDVfMjg5%2FMDAxNTMzNDY0MDY4MzYz.KRjRU3Qd8imw4A7PE1bsMeLUQZVuF73-ErpskP7-KKUg.M2A1KOuqfxWkmfkPjQm8_iGI5P_I62krGDh2wb9SNQAg.JPEG.danana616%2F1533463848024.jpg%3Ftype%3Dw773" data-attachment-id="I8PNAWd6H2tCtsjbeWemPWafjBs8"><u><font color="#0066cc"> </font></u></a></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_ se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">대학원은 본인만 세액공제 가능</p></div></div></div></div></div></div></div><p> </p><div class="__se_doc_title_end" id="se_doc_contents_end"></div><div class="se_doc_footer" id="SEDOC-1533465118917-686481377_se_doc_footer"></div><div class="blogapp_area"><div class="blogapp_info"><span class="pcol2 fil7"><font color="#808080">모바일에서 작성된 글입니다.</font></span> <a class="pcol2 _installBlogAppPush _param(false|221333096337) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#"><span class="tb"><u><font color="#808080">블로그앱에서 보기</font></u></span></a> </div><div class="ly_app_set" id="installBlogAppPush221333096337" style="display: none;"><p class="set_tt"><strong>블로그앱</strong> 설치 URL을<br>네이버앱 알림으로 전송했습니다.</p><p class="set_tx">알림이 오지 않는다면,<br>네이버앱을 최신버전으로 업데이트 하거나,<br>로그아웃상태인지 확인해주세요</p><div class="ly_app_btn"><a class="btn_send _installBlogAppPushRetry _param(false|221333096337) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#"><u><font color="#0066cc">다시 보내기</font></u></a> <a class="btn_cfm _installBlogAppPushClose _param(false|221333096337) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#"><u><font color="#0066cc">확인</font></u></a> </div><a class="ly_clse _installBlogAppPushClose _param(false|221333096337) _stopIntallAppEvent" href="https://blog.naver.com/PostView.nhn?blogId=danana616&logNo=221333096337&from=search&redirect=Log&widgetTypeCall=true&topReferer=http%3A%2F%2Fsearch.naver.com%2Fsearch.naver%3Fdate_from%3D%26date_option%3D0%26date_to%3D%26dup_remove%3D1%26nso%3D%26post_blogurl%3D%26post_blogurl_without%3D%26query%3D%25EC%259E%25AC%25EA%25B2%25BD%25EA%25B4%2580%25EB%25A6%25AC%25EC%2582%25AC%2520%25EC%2584%25B8%25EB%25AC%25B4%25ED%259A%258C%25EA%25B3%2584%2520%25EC%259A%2594%25EC%2595%25BD%26sm%3Dtab_pge%26srchby%3Dall%26st%3Dsim%26where%3Dpost%26start%3D11%26url%3Dhttps%253A%252F%252Fblog.naver.com%252Fdanana616%253FRedirect%253DLog%2526logNo%253D221333096337%26ucs%3DFNUmR0XhDXxk&directAccess=false#"><u><font color="#0066cc">닫기</font></u></a></div></div><div class="post_footer_contents"><div class="wrap_tag"><div class="_param(false|false|3)" id="tagList_221333096337" style="cursor: default;"><strong class="blind">태그</strong><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=danana616&logType=mylog&tagName=%EC%9E%AC%EA%B2%BD%EA%B4%80%EB%A6%AC%EC%82%AC"><u><font color="#808080"><font face="돋움"><span class="ell">#재경관리사</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=danana616&logType=mylog&tagName=%EC%84%B8%EB%AC%B4%ED%9A%8C%EA%B3%84"><u><font color="#808080"><font face="돋움"><span class="ell">#세무회계</span><i class="pcol2b"></i></font></font></u></a><a class="item pcol2 itemTagfont _setTop" href="https://blog.naver.com/PostListByTagName.nhn?blogId=danana616&logType=mylog&tagName=%EC%84%B8%EC%95%A1%EA%B3%B5%EC%A0%9C"><u><font color="#808080"><font face="돋움"><span class="ell">#세액공제</span><i class="pcol2b"></i></font></font></u></a><div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"><p style="margin: 11px 0px 7px; padding: 0px; font-size: 12px; font-style: normal; font-weight: normal;"><strong style="padding: 0px 7px 0px 0px;">[출처]</strong> <a href="https://blog.naver.com/danana616/221333096337" target="_blank"><u><font color="#0066cc">20180804 세무회계 소득세 중 세액공제 (재경관리사 개념 학습)</font></u></a><span style="padding: 0px 7px 0px 5px;">|</span><strong style="padding: 0px 7px 0px 0px;">작성자</strong> <a href="https://blog.naver.com/danana616" target="_blank"><u><font color="#0066cc">김하지</font></u></a></p></div></div><br></div></div>