선우회계법인 | 2016년 세법개정안 - 기획재정부 이 자료는 2016년 7월 28일(목) 15:00부터 보도하여 주시기 바랍니다.

기획재정부 - 보도자료<a href="http://www.mosf.go.kr/nw/nes/detailNesDtaView.do?searchBbsId1=MOSFBBS_000000000028&searchNttId1=MOSF_000000000004797&menuNo=4010100">http://www.mosf.go.kr/nw/nes/detailNesDtaView.do?searchBbsId1=MOSFBBS_000000000028&searchNttId1=MOSF_000000000004797&menuNo=4010100</a> <a href='javascript:fileFilterViewer("http://cfile251.uf.daum.net/attach/2731D03558183D33201416", "/cfile251/27/31D03558183D33201416", "보도자료1_(요약본).hwp", "grpid%3DrtTh%26fldid%3D6zKa%26dataid%3D170%26fileid%3D1%26regdt%3D20161101155533&url=http%3A%2F%2Fcfile251.uf.daum.net%2Fattach%2F2731D03558183D33201416")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 보도자료1_(요약본).hwp</a> <a href='javascript:fileFilterViewer("http://cfile284.uf.daum.net/attach/230FA13558183D34187358", "/cfile284/23/0FA13558183D34187358", "보도자료2_(상세본).hwp", "grpid%3DrtTh%26fldid%3D6zKa%26dataid%3D170%26fileid%3D2%26regdt%3D20161101155533&url=http%3A%2F%2Fcfile284.uf.daum.net%2Fattach%2F230FA13558183D34187358")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 보도자료2_(상세본).hwp</a> <a href='javascript:fileFilterViewer("http://cfile284.uf.daum.net/attach/263CC43558183D343425D0", "/cfile284/26/3CC43558183D343425D0", "보도자료3_(문답자료).hwp", "grpid%3DrtTh%26fldid%3D6zKa%26dataid%3D170%26fileid%3D3%26regdt%3D20161101155533&url=http%3A%2F%2Fcfile284.uf.daum.net%2Fattach%2F263CC43558183D343425D0")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 보도자료3_(문답자료).hwp</a> <a href='javascript:fileFilterViewer("http://cfile300.uf.daum.net/attach/263D2F3A58183E5C0AA37F", "/cfile300/26/3D2F3A58183E5C0AA37F", "보도자료2_(상세본).pdf", "grpid%3DrtTh%26fldid%3D6zKa%26dataid%3D170%26fileid%3D4%26regdt%3D20161101155533&url=http%3A%2F%2Fcfile300.uf.daum.net%2Fattach%2F263D2F3A58183E5C0AA37F")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 보도자료2_(상세본).pdf</a> 2016년 세법개정안- 신산업 일자리와 투자는 늘리고 서민·중산층 부담은 줄이겠습니다. - 2016. 7. 28. 기획재정부 <table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-anchor-vertical: paragraph; mso-table-top: -3.45pt; mso-table-anchor-horizontal: column; mso-table-left: left; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 144.63pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: medium 0.28pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 255) currentColor currentColor; padding: 1.41pt; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 255); border-image: none; width: 125.51pt; height: 25.64pt;" rowspan="2" colspan="2">목 차</td><td valign="middle" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 255); padding: 1.41pt; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 61.21pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 72.49pt; height: 12.82pt;"> </td></tr><tr><td valign="middle" style="border-width: 0.28pt medium medium 0.85pt; border-style: solid none none solid; border-color: rgb(51, 102, 255) currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 144.63pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: medium 0.28pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 255) currentColor currentColor; padding: 1.41pt; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 255); padding: 1.41pt; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; border-image: none; width: 5.65pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 61.21pt; height: 12.82pt;"> </td><td valign="middle" style="border-width: 0.28pt 2.55pt medium medium; border-style: solid solid none none; border-color: rgb(51, 102, 255) rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 72.49pt; height: 12.82pt;"> </td></tr><tr><td valign="middle" style="border-width: medium medium medium 0.85pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 227.66pt; height: 3.82pt;" colspan="6"> </td><td valign="middle" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 255) currentColor currentColor; padding: 1.41pt; width: 65.08pt; height: 3.82pt;"> </td><td valign="middle" style="border-width: medium 2.55pt medium medium; border-style: none solid none none; border-color: currentColor rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 156.3pt; height: 3.82pt;" colspan="6"> </td></tr><tr><td valign="middle" style="border-width: medium medium medium 0.85pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 227.66pt; height: 3.82pt;" colspan="6"> </td><td valign="middle" style="padding: 1.41pt; border: currentColor; border-image: none; width: 65.08pt; height: 3.82pt;"> </td><td valign="middle" style="border-width: medium 2.55pt medium medium; border-style: none solid none none; border-color: currentColor rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 156.3pt; height: 3.82pt;" colspan="6"> </td></tr><tr><td valign="top" style="border-width: medium 2.55pt medium 0.28pt; border-style: none solid; border-color: currentColor rgb(51, 102, 255); padding: 0pt 1.41pt 1.41pt; width: 449.04pt; height: 5668.09pt;" colspan="13">  Ⅰ. 경제활력 제고<p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 1. 미래 성장동력 확충 1<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 신성장동력‧원천기술 R&D 세액공제 대상 조정 및 공제율 확대(조특법) 1<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 신약 개발에 대한 신성장동력‧원천기술 R&D 세액공제 대상 확대(조특령) 2<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3)신성장동력․원천기술 R&D 세액공제시 위탁․공동 연구개발기관 범위 확대(조특령) 3 (4) 신성장기술 사업화시설 투자에 대한 세액공제 신설(조특법) 4<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 고도기술 수반사업 등에 대한 외투기업 세제지원을 신성장산업 위주로 개편(조특법) 5 (6) 문화콘텐츠 세제지원 강화(조특법) 6 ① 영상콘텐츠 제작비용에 대한 세액공제 신설(조특법) 6 ② 신성장동력․원천기술 R&D 세액공제 대상에 웹툰 등 콘텐츠 기술 추가(조특령) 6<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 기술이전 및 기술취득 등 과세특례 개선(조특법) 7<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 친환경 차량 세제지원 확대(조특법) 8 ① 수소 연료전지자동차 개별소비세 감면 신설(조특법) 8<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 전기자동차 대여 중소기업에 대한 세액감면 신설(조특법) 8<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 맞춤형 교육비용 등에 대한 세액공제 적용기한 연장(조특법) 9 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 2. 고용친화적 세제 구축 10<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 고용‧투자․R&D 관련 세제지원 대상업종 확대(조특령) 10<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 중소기업 고용창출 투자세액공제 추가공제 한도 확대(조특법) 12<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 일자리나누기(Job sharing) 중소기업의 근로자 임금 보전분에 대한 세제 지원 신설(조특법) 13<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 정규직 근로자로의 전환에 따른 세액공제 적용기한 연장(조특법) 14<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 해외진출기업 국내복귀에 대한 세액감면 확대(조특법, 관세법) 15<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 지역특구 세제지원제도의 고용창출 유인 강화(조특법) 16  <p class="0" style="line-height: 150%; letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 3. 수출ㆍ투자ㆍ소비 활성화 17<p class="0" style="line-height: 120%; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 벤처투자 활성화 지원 17<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 내국법인이 벤처기업 등에 출자시 세액공제 신설(조특법) 17<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 벤처기업 적격스톡옵션 행사가액 확대(조특법) 18<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ③ 기술혁신형 중소기업 합병‧주식인수에 대한 세액공제 요건 완화(조특법) 19<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ④ 창업․벤처전문 PEF에 대한 소득공제 신설 등 (조특법) 20<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ⑤ 벤처기업 주식 양도후 재투자시 과세이연 요건 완화(조특법) 21<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ⑥ 산업재산권 현물출자이익 과세이연 특례 대상기업 확대(조특법) 22<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2)엔젤투자 소득공제에 대한 농어촌특별세 비과세(농특세법) 22<p class="0" style="line-height: 150%; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 창업기획자에 대한 세제지원 신설 23<p class="0" style="line-height: 150%; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 창업기획자의 벤처기업등 출자주식의 양도차익 법인세 면제 신설(조특법) 23<p class="0" style="line-height: 150%; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 창업기획자 출자 주식에 대한 양도차익 비과세 신설 등(조특법) 24<p class="0" style="line-height: 140%; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 설비투자 촉진 지원 25<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 중소기업 가속상각 특례 적용기한 연장 및 대상 확대(중견기업은 신설)(조특법) 25<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 공장자동화물품 관세감면 확대 적용기한 연장(관세칙) 26<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ③ 해저광물 탐사·채취용 수입 기계·장비에 대한 면제 적용기한 연장(조특법) 26<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ④ 안전설비 등 투자세액공제 대상에 내진보강설비 추가(조특법) 27<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ⑤ 에너지절약시설 투자세액공제 적용기한 연장(조특법) 28<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ⑥ 의약품 품질관리 개선시설 투자세액공제 적용기한 연장(조특법) 28<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ⑦ 환경보전시설 투자세액공제 적용기한 연장(조특법) 28<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 수입 부가가치세 납부유예 제도 적용대상 확대(부가법) 29<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 외국인관광객 유치 지원 30<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 외국인관광객 시내환급 기준금액 상향 조정(외국인특례규정) 30<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 외국인관광객 미용성형 의료용역에 대한 부가가치세 사후환급 적용기한 연장(조특법) 30<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 면세점 제도개선(관세법) 31<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 공모리츠에 대한 현물출자시 법인세 과세특례 신설(조특법) 32<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 지역특구 사업시행자에 대한 세제지원 적용 대상 확대(조특법) 33<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 첨단의료복합단지 입주기업에 대한 세제지원 적용기한 연장(조특법) 34<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) 특허보세구역에 대한 특허취소 부담 완화(관세법) 34<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 보세공장 원재료 사용신고 시 법률 상 요건 확인 부담 완화(관세법) 35<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (13) 반도체 제조장비 부분품에 대한 관세 감면 축소 유예(관세법) 35<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (14) 수출용 원재료의 국내 제조·가공 기간 연장(환급특례법시행령) 36 (15) 의료법인의 고유목적사업준비금 지출용도 확대(법인령) 36<p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 4. 기업구조조정 지원 37<p class="1" style="text-align: justify; line-height: 160%; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 톤세 적용 포기 한시적 허용(조특법) 37<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 재무구조개선‧사업재편계획에 따른 출자전환시 조기 비용인정 특례 신설(조특법) 38<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 자본확충목적회사에 대한 과세특례 신설(조특법) 38<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 사업재편계획에 따른 합병시 주식교부비율 특례 신설(조특법) 39<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 합병시 중복자산 처분에 대한 과세특례 확대(조특법) 40<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 사업재편계획 등에 따른 구조조정에 대한 세제지원 확대(법인령) 41<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 물적분할‧현물출자시 사후관리 완화(법인법) 42<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 물적분할‧현물출자시 계속 과세이연 범위 확대(법인령) 43<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 합병시 자산처분손실 공제제한 합리화(법인법) 44<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 사업재편계획에 따른 계열회사간 주식교환시 과세이연(조특령) 45<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) 해외완전자회사간 합병시 내국법인의 의제배당 과세이연 신설(법인령) 46<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 분할시 승계가능한 주식의 범위 확대(법인규칙) 47<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (13) 합병 후 구분경리가 면제되는 동일사업 범위 확대(법인령) 48<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (14) 금융채무 상환을 위한 자산매각에 대한 과세특례 적용대상 확대(조특령) 49<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (15) 완전자회사간 합병시 과세이연 허용(법인법) 50<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (16) 분할합병‧주식의 포괄적 교환시 과세이연 요건 완화(법인법,조특법) 51<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (17) 외국기업지배지주회사를 설립하는 주식의 분할‧현물출자시 과세이연 허용(법인규칙) 52<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (18) 부가가치세 조기환급 대상 확대(부가법) 53<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (19) 농협은행이 공급하는 전산용역에 대한 부가세 면제(조특법) 53<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (20) 고위험고수익 투자신탁 분리과세 적용기한 연장(조특법) 54<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (21) 기업재무안정 PEF에 대한 증권거래세 면제 적용기한 연장(조특법) 54<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (22) 합병시 합병법인등이 보유한 상장주식 평가 방법 개선(상증법) 55 Ⅱ. 민생안정<p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 1. 서민․중산층 지원 56<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 신용카드등 사용액 소득공제 연장 및 한도 조정(조특법) 56<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 근로․자녀장려금 제도 개선 57<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 근로‧자녀장려금 산정액 상향조정(조특법) 57 ② 근로․자녀장려금 신청자격 중 주택요건 개선(조특법) 58 ③ 근로장려금과 부녀자 추가공제 중복적용 허용(조특법) 58<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ④ 근로․자녀장려금 감액시 최저금액 규정(조특법) 59<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ⑤ 근로․자녀장려금 가산세 완화(조특법) 59<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 경형자동차 연료에 대한 개별소비세 등 환급 특례 연장(조특법) 60<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 출산‧육아에 대한 세제지원 확대 60<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 출생‧입양 세액공제 확대(소득법) 60<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 액상형 분유에 대한 부가가치세 면제(조특법) 61<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ③ 중소기업 고용증가 인원 사회보험료 세액공제 확대(조특법) 61 ④ 경력단절여성 재고용 중소기업에 대한 세액공제 요건 완화(조특법) 62<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 교육비 세액공제 확대 63<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 든든학자금 대출 등의 원리금상환액에 대해 교육비 세액공제 적용(소득법) 63<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 체험학습비에 대해 교육비 세액공제 적용(소득령) 64<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 월세 세액공제 확대(조특법) 65<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 장기임대주택 부동산집합투자기구 등 투자에 대한 과세특례 신설(조특법) 66<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 주택 임대소득 세제지원 적용기한 연장 67<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 소규모 주택 임대소득 비과세 적용기한 연장(소득법) 67<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 전세보증금 간주임대료 과세시 주택수 계산 특례 적용기한 연장(소득법) 67<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ③ 소형주택 임대사업자에 대한 소득·법인세 감면 적용기한 연장(조특법) 68<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 주택임차차입금 상환액 소득공제 대상 확대(소득령) 69<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 임대주택 펀드 배당소득 분리과세 적용기한 연장(조특법) 69<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) 기부금 세액공제․필요경비 산입의 부양가족 요건 완화(소득법) 70<p class="0" style="text-indent: -42.2pt; letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; margin-left: 42.2pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 석유제품 전자상거래 세액공제 적용기한 연장 및 공제 대상 조정 (조특법) 71 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 2. 중소기업․자영업자 지원 72<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 농수산물 의제매입세액공제 우대 공제한도 적용기한 연장(부가령) 72<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 재활용폐자원 등 의제매입세액공제 적용기한 연장(조특법) 72<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 신용카드 등 매출 세액공제 우대공제율 적용기한 연장(부가법) 73<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 대․중소 상생협력에 대한 세제지원 확대(조특법) 74<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 근로자복지 증진 시설투자 세액공제 확대(조특법) 75<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 소기업･소상공인 공제부금 중도해지가산세 폐지(조특법) 75<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 중소기업 접대비 한도특례 적용기한 연장(조특법) 76<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 사회적 기업 및 장애인 표준사업장에 대한 세액감면 적용기한 연장(조특법) 76<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 즉시상각 의제대상 확대(소득령) 77<p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 3. 농어민 등 지원 78<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 농어업용 기자재에 대한 부가가치세 지원 확대(농특규정) 78<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 부가가치세 환급대상 농업용 기자재 확대(농특규정) 78<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 부가가치세 영세율 적용대상 어업용 기자재 확대(농특규정) 78<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ③ 부가가치세 환급대상 농어민 등의 범위에 조합공동사업법인추가(농특규정) 79<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ④ 부가가치세 영세율 적용대상 어민의 범위에 어업회사법인 추가(농특규정) 79<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 농어촌주택 등 취득자에 대한 1세대 1주택 과세특례 요건 완화(조특법) 80 (3) 임업에 대한 세제지원 확대 81<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 중소기업 특별세액감면 지원업종에 임업 추가(조특법) 81<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 원목생산을 위한 입목 취득세 감면분에 대한 농어촌특별세 비과세(농특령) 81<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 농·수협중앙회 구조조정시 취득세 등 감면분에 대한 농어촌특별세 비과세(농특령) 82<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 당기순이익과세법인에 수협법 상 조합공동사업법인 추가(조특법) 83<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 어작업 대행용역 등에 대한 부가가치세 면제 대상 추가(조특령) 83<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 장애인에 대한 세제지원 확대 84<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 장애인신탁 세제지원 확대(상증법) 84<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 기업의 운동경기부 설치․운영에 대한 과세특례 확대(조특법) 85<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 고유목적사업준비금 손금산입 특례 적용 기한연장 및 대상법인 추가(조특법) 86 Ⅲ. 공평과세 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 1. 과세기반 확충 87<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 주식 양도소득세 과세체계 개선 87<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 상장주식 과세대상 대주주 범위 확대(소득령) 87<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 비상장주식 대주주 범위 조정(소득법) 88<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 주식워런트증권(ELW) 과세전환(소득령) 88<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 외국인근로자 과세특례 적용기한 연장 및 세율조정(조특법) 89<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 외국법인에 대한 이월결손금 공제한도 신설(법인법) 89<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 현금영수증 의무발급 대상업종 추가(소득법) 90<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 현금영수증 가맹업종 추가(소득령) 91<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 전자세금계산서 발급명세 전송 불성실 가산세 경감세율 적용 종료(부가법) 92<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 매입자 납부특례시 세액공제 적용기한 연장(조특법) 93<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 농지 등 현물출자에 대한 양도소득세 감면범위 합리화(조특법) 94<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 종류주식 증자시 증자에 따른 이익에 대한 증여세 과세 방법 보완(상증법) 95<p class="2" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) 공익법인 투명성 제고(상증법) 96<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 공익법인 회계기준 마련 96<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 공익법인 주식보유한도 계산방법 보완 96<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ③ 주식보유한도 예외 사유 확대 97<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ④ 투명성 제고를 위한 사후관리제도 강화 98<p class="2" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 국세부과 제척기간 보완(국기법) 99<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (13) 특수관계자 거래에 대한 관세 과세가격 결정방법 보완(관세법) 100<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (14) 관세법 상 과세자료 제출기관 및 제출대상 추가(관세법) 101<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (15) 해외자원개발 펀드 분리과세 적용기한 종료(조특법) 102<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (16) 포뮬러원국제자동차경주대회 세제지원 적용기한 종료(조특법) 102<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (17) 금융지주회사의 합병 등에 대한 과세특례 적용기한 종료(조특법) 103<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (18) 수산업협동조합중앙회의 분할 등에 대한 과세특례 적용기한 종료(조특법) 103 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 2. 역외세원 확보 104<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 다국적기업에 대한 국가별보고서 제출의무 부여(국조법) 104<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 국외전출시 양도소득세 과세특례(일명 ‘국외전출세’) 신설(소득법) 105<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 거주자가 비거주자에게 국외예금 등 증여시 과세 방법 변경(상증법 등) 106<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 비거주자․외국법인의 국내원천소득 중 인적용역소득 범위 확대(법인법) 107<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 다국적기업 국제거래 관련 부과제척기간의 특례 추가(국조법) 108 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 3. 가계소득 증대세제 개선 109<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 기업소득 환류세제 개선(법인법 등) 109<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 배당소득 증대세제 개선(조특법) 110<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 근로소득 증대세제 개선(조특법) 111 Ⅳ. 조세제도 합리화 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 1. 납세자 권익 보호 112<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 가산세 부담 완화(소득법, 법인법, 부가세법) 112<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 재산평가심의위원회 심의대상 확대(상증법) 113<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 수정수입세금계산서 발급사유 확대(부가령) 114<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 수입신고이후 거래가격 변경시 관세 신고가격 조정 허용(관세령) 115<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 조세불복시 재조사 결정 근거 정비 등(국기법) 115<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 이의신청 결정기간 연장(국기법) 116<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 세무서 국세심사위원회 구성인원 확대(국기령) 116<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 비거주자․외국법인의 경정청구 기한 확대(법인법, 소득법) 116<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 관세조사‧불복 절차 개선 117<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ① 관세조사 사전통지 기한 연장(관세법) 117<p class="3" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> ② 관세 소액사건에 대한 불복청구 대리인 범위 확대(관세법) 117<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 농어촌공사로부터 환매한 농지의 양도시 보유기간 기산일 명확화(조특법) 118<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) 매입자 납부특례제도 가산세 면제 규정 신설(조특법) 118<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 청산소득이 비과세되는 조직변경 사유 추가(법인령) 119<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (13) 환류대상 기업소득 산정시 차감하는 의무적립금의 범위 명확화(법인규칙) 120<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (14) 이월결손금 공제한도 적용 제외 법인 확대(법인령) 120<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (15) 비상장주식 평가시 적격분할 등을 한 경우 사업개시의 기산일 명확화(상증령) 121<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (16) 상장에 따른 이익의 증여 과세대상에서 코넥스 상장주식 제외(상증법) 121<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (17) 금전무상대출 이익의 기간 계산 명확화(상증법) 122<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (18) 특수관계법인 사업기회 제공에 대한 증여세 과세 범위 조정(상증법) 123<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (19) 법령에 따라 이전한 비영리법인 재산에 대한 증여세 비과세(상증법) 124<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (20) 상속시 타인명의 등록 가산세 유예기간 규정(부가령) 125<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (21) 정상가격 사전승인(APA)을 받은 거래에 대한 개별기업보고서 제출의무 면제(국조령) 125<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (22) 개별․통합기업보고서 제출기한 연장(국조법) 126<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (23) 상호합의 관련 제도 개선(국조법) 126<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (24) 외국납부세액공제 세액계산서 제출기한 연장(법인령, 소득령) 127<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (25) 경정청구 처리기한 경과시 불복청구 근거 명확화(관세법) 127<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (26) 환급금의 상계 규정 보완(관세환특법) 128  <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 2. 납세편의 제고 129<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 국내 주식 양도소득세 예정신고 횟수 조정(소득법) 129<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2)부담부증여시 양도소득과세표준 예정신고기한 연장(소득법) 129<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 매입자발행 세금계산서 발급신청기한 연장 및 조문 이관(부가법) 130<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 사업 양수자의 부가가치세 대리납부기한 연장(부가법) 130<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 세금계산서 지연발급․미발급 가산세 적용범위 조정 (부가법) 131<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 과세이연 후 상속․증여된 자산의 양도소득세 신고․납부 기한 신설(조특법) 132<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 예술품, 수집품 등 특수한 동산의 공매절차 개선(징수법) 133<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 주택청약종합저축 소득공제 신청서류 간소화(조특령) 134<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 개인종합자산관리계좌(ISA) 가입서류 간소화(조특령) 135<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 관세 사후관리 대상 물품 반입 기한 연장(관세령) 135<p class="3" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) HS 2017을 반영한 관세율표 개정(관세법 별표) 136<p class="3" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 조세법령 새로 쓰기 137 <p class="0" style="letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> 3. 세제 합리화 140<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (1) 가업상속공제 사후관리요건 합리화(상증법) 140<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (2) 가업상속공제 적용대상 명확화(상증법) 141<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (3) 가업상속재산가액 계산방법 개선(상증법) 141<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (4) 발전용 유연탄에 대한 개별소비세율 조정(개소세법) 142<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (5) 로열젤리를 개별소비세 과세대상에서 제외(개소법) 142<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (6) 담배 개별소비세 면제 및 공제‧환급 사유 명확화(개소법) 143<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (7) 협회장외시장(K-OTC) 증권거래세율 인하(증권거래세령) 143<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (8) 우정사업본부 차익거래에 대한 증권거래세 면제(조특법) 144<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (9) 국세환급금 소멸시효 중단효력 명확화(국기법) 144<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (10) 심사·심판청구 각하 결정 사유 추가(국기법) 145<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (11) 교육세 관련 가산세 적용 대상 조정(국기법) 145<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (12) 기부장려금 우선순위 등 보완(조특법) 146<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (13) 창업중소기업 등에 대한 세액감면 요건 보완(조특법) 147<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (14) 중소기업의 지방이전 세액감면 제도 보완(조특법) 148<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (15) 세금우대저축자료의 제출범위 확대(조특법) 149<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (16) 비사업용토지에 대한 장기보유특별공제 기산일 조정(소득법) 149<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (17) 직무발명보상금 과세기준 보완(소득법) 150<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (18) 비상장법인의 소액주주 임원에 대한 사택제공이익 비과세(소득령) 151<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (19) 채무보증 구상채권 대손금 손금산입 대상 조정(법인령) 152<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (20) 복리후생비 손금항목 중 직장연예비 명칭 명확화(법인령) 153<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (21) 국외사업자 용역공급 특례 적용대상 확대(부가법) 153<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (22) 상속공제한도 계산방법 보완(상증법) 154<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (23) 상속세 인적공제의 연수계산 명확화(상증법) 155<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (24) 동거주택상속공제액 계산방법 합리화(상증법) 156<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (25) 매매거래가 정지되거나 관리종목으로 지정된 상장주식의 평가방법 개선(상증법) 156<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (26) 전환사채 등의 주식전환에 따른 이익 증여 과세시 인수인의 범위 보완(상증법) 157<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (27) 공무원 의제규정 적용대상 수탁기관 확대(관세법) 158<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (28) 관세관련 위원회 운영 규정 정비(관세령) 158<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (29) 적법하지 않은 심사청구의 각하 근거 명확화(관세법) 159<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (30) 특정목적으로 채취하여 사용‧소비한 견본품의 비과세 적용대상 추가(관세법) 159<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (31) 지식재산권 침해 우려물품 통관보류 연장사유 추가(관세령) 160<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (32) 덤핑방지관세·상계관세 부과 시 고려사항 추가(관세법) 160<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (33) 가격약속 위반 발생 시 조치사항 보완(관세령) 161<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (34) 수출자 등의 사망·합병 시 상속인 등의 환급신청자격 승계(관세환특령) 162<p class="0" style="letter-spacing: 0pt; font-size: 13pt; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt; tab-stops: right middot 479.8pt;"> (35) 국세징수법 등 하위규정의 상향 입법 163</td></tr><tr><td valign="top" style="border-width: medium 2.55pt medium 0.28pt; border-style: none solid; border-color: currentColor rgb(51, 102, 255); padding: 0pt 1.41pt 1.41pt; width: 449.04pt; height: 15.41pt;" colspan="13"> </td></tr><tr><td valign="top" style="border-width: medium 2.55pt 2.55pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(51, 102, 255) rgb(51, 102, 255); padding: 0pt 1.41pt 1.41pt; width: 449.04pt; height: 15.41pt;" colspan="13"> </td></tr></tbody></table><table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(255, 255, 255); border-width: 1.98pt medium; border-style: double none; border-color: rgb(0, 0, 255) currentColor; padding: 1.41pt; width: 447.88pt; height: 29.31pt;"> </td></tr></tbody></table>