[갑근세] 일용직갑근세계산법

<A href="http://www.chongmu.com/2th/banner_enter.php?no=10"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad_top.jpg" border=0></A> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=0 cellPadding=0 width=540 border=0 valign="top"> <TBODY> <TR> <TD align=middle> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width=530 align=center border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=3 width="98%" align=center border=0> <TBODY> <TR> <TD style="PADDING-LEFT: 10px; LINE-HEIGHT: 150%; PADDING-TOP: 10px" width=530 bgColor=#fdfbf9>안녕들하십니까? 경리일을 맡은지 얼마되지않은 초보라 고수님들 조언을 구합니다. <BR>일용직들 8만원 넘는 사람들 갑근세 계산법좀 알고 싶어서요.예를들어 일당이 10000원인사람이 20일을 일했다면 갑근세는 얼마가 되는가요?제가 아는바로는 14,400원인것 같은데 회사마다 조금씩들 달라서요. 부탁드릴께요.... </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=10 cellPadding=0 width="95%" align=center border=0> <TBODY> <TR height=40> <TD width="60%"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Friple_icon.gif" valign="absmiddle"><B> 답변</B></TD> <TD align=right>박한성</TD></TR> <TR> <TD class=text colSpan=2>일용근로자를 20일 동안 일급 10만원에 고용하여 지급한 경우<BR><BR>1. 총지급액 : 2,000,000 ( = 100,000 * 20 )<BR><BR>2. 근로소득금액 : 100,000 - 80,000 = 20,000<BR>   (일용근로자는 1일 8만원을 근로소득공제하며 다른 공제사항은 없습니다.)<BR><BR>3. 산출세액 : 20,000 * 8% = 1,600 (기본세율 8% 적용)<BR><BR>4. 세액공제 : 1,600 * 55% = 880 (산출세액의 55% 적용)<BR><BR>5. 소득세 : 1,600 - 880 = 720<BR><BR>6. 납부할 소득세 : 720원 * 20일 =14,400 [ => \0 ]<BR>=> 이렇게 해서 \14,400으로 원천징수하시면 안 됩니다. 위의 일용직근로자는 비록 총소득은 \2,000,000이지만 납부할 소득세가 없습니다. 일용직으로 인정되는 기간은 최대 3개월이며 그 이상 근로하게 되면 계속근로자와 동일한 방법으로 소득세를 원천징수해야 합니다.<BR><BR><BR>※ 참고 [일용근로자 세액계산시 주의할 사항]<BR><BR>  ① 일용근로자의 원천징수세액 계산은 급여를 지급할 때에 계산하는 것이며, 근무기간 중 지급한 급여를 모두 합계하여 계산하는 것이 아닙니다.<BR><BR>  ② 원천징수할 세액이 1,000원 미만일 경우에는 그 세액은 없는 것으로 합니다.</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR></TD></TR></TBODY></TABLE><BR><A href="http://www.chongmu.com/2th/banner_enter.php?no=11"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad.jpg" border=0></A> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=5 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 align=center border=0> <TBODY> <TR> <TD><B style="FONT-WEIGHT: bold; COLOR: red">+ [연관있는 FAQ]</B>    <A href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank>갑근세</A> </TD></TR> <TR> <TD style="PADDING-LEFT: 15px"><BR> <TABLE cellSpacing=0 cellPadding=3 width=500 border=0> <TBODY> <TR> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=15246&rpage=1&b=b&sk=nv&cat=d04" target=_blank> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fmain_list_origin.gif">  <FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT>/주민세 어떻게 계산하나요?</FONT></A> </TD> <TD></TD></TR> <TR> <TD colSpan=2 height=9></TD></TR> <TR> <TD colSpan=2><B>[질문]</B></TD></TR> <TR> <TD style="PADDING-RIGHT: 35px" bgColor=#e8e8e8 colSpan=2><FONT color=red><B>갑근세</B></FONT>랑 주민세 어떻게 계산하나요? <FONT color=red><B>갑근세</B></FONT>가 원천세죠?? 전에 부장님이 아무래도 잘못한것 같은데.. 무슨 표 보고 하는거라고 알고있는데 어디가야 볼 수 있는지.... 직속상사는 떠나고 뭐가뭔지 모르겠고 넘 어렵네요...ㅠㅠㅠ 만약 잘못 계산된거면 어떻게하죠?? </TD></TR> <TR> <TD colSpan=2 height=9></TD></TR> <TR> <TD colSpan=2><B>[답변]</B></TD></TR> <TR> <TD style="PADDING-RIGHT: 35px" bgColor=#e8e8e8 colSpan=2>[간이세액표]입니다... 2005년도 꺼구요... 내년에 세법이 바뀌면 2006 간이세액표가 나오겠죠... 국세청 사이트나 가까운 관할 세무서에 방문하시면 책자를 얻으실 수 있습니다... 잘 못 계산 했다해도 크게 걱정하지 마세요... 요즘 한창 준비중인 연말정산 작업이 있으니깐요... </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD style="PADDING-BOTTOM: 10px; PADDING-TOP: 10px" align=middle> <TABLE cellSpacing=0 cellPadding=2 width="95%" align=center bgColor=#eeeeee border=0 ?> <TBODY> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=15498&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT>,주민세 공제법 좀 알려주세요^^</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=16043&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT>에 관한건데요~</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=15777&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT> 좀 알려주세요~</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=12684&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT>,주민세에 관하여...초보는 아니구요...</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=15818&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT> 계산 좀 부탁합니다~</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=16996&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT>,주민세 관련 문의</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=16861&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff>매월 급여 지급시 <FONT color=red><B>갑근세</B></FONT>를 제대로 공제했는데 연말정산후 납부가 나왔어요. 왜 그런?/font></A> </FONT></TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=13806&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT>에 대해서..</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=13218&rpage=1&b=b&sk=nv&cat=d04" target=_blank><FONT color=#0099ff><FONT color=red><B>갑근세</B></FONT> 미납부분에 대한 가산세 계산?</FONT></A> </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fexpert_top.gif"></TD></TR> <TR> <TD> <TABLE borderColor=red cellSpacing=0 cellPadding=0 width="96%" border=0> <TBODY> <TR> <TD style="PADDING-BOTTOM: 5px; PADDING-TOP: 5px" colSpan=2> <TABLE borderColor=red cellSpacing=0 cellPadding=3 width="99%" align=center border=0> <TBODY> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR> <TD><B>[세무회계칼럼]</B> <A href="http://www.chongmu.com/2th/cafe.php?table=ch_e_2&no=7892&rpage=1&b=b&sk=v&cat=e06" target=_blank>12월분 급여에 대한 결산 시점 회계처리</A> </TD></TR> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR> <TD><B>[세무회계칼럼]</B> <A href="http://www.chongmu.com/2th/cafe.php?table=ch_e_2&no=7878&rpage=1&b=b&sk=v&cat=e06" target=_blank>기술신용보증기금 보증서 실사시 회사에서 준비해야 하는 사항이 무엇..</A> </TD></TR> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR height=10> <TD></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Ftax_top.gif"></TD></TR> <TR> <TD> <TABLE borderColor=red cellSpacing=1 cellPadding=2 width="96%" border=0> <TBODY> <TR> <TD align=middle width="10%" bgColor=#eeeeee>번호</TD> <TD align=middle width="90%" bgColor=#eeeeee>제목</TD></TR> <TR> <TD align=middle>1957</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=1957','nts','500','500')" href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank><FONT color=red><B>갑근세</B></FONT> 관련 문의(다시)</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>7064</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=7064','nts','500','500')" href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank><FONT color=red><B>갑근세</B></FONT>관련 문의</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>21519</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=21519','nts','500','500')" href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank><FONT color=red><B>갑근세</B></FONT> 조건표 계산방법</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>501</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=501','nts','500','500')" href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank>2005년부터 근로자 소득세(<FONT color=red><B>갑근세</B></FONT>)율이 인상되었는지요</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>2528</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=2528','nts','500','500')" href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank><FONT color=red><B>갑근세</B></FONT>조견표에 대해서..</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>1404</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=1404','nts','500','500')" href="http://semu.chongmu.com/2th/include/blog_view.php?no=17863&cat=d04&#" target=_blank><FONT color=red><B>갑근세</B></FONT>?</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD colSpan=2> * 국세청 세무담당 전문가 추천 서비스는 세무회계 전문가가 답변을 대신해 <BR>    면밀히 엄선한것입니다. </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fnew%2Fdownload_top.gif"></TD></TR> <TR> <TD> <TABLE cellSpacing=1 cellPadding=2 width="98%" align=center border=0> <TBODY> <TR> <TD align=middle width=40 bgColor=#eeeeee>번호</TD> <TD align=middle width=240 bgColor=#eeeeee>제목</TD> <TD align=middle width=200 bgColor=#eeeeee>서식명</TD> <TD align=middle width=50 bgColor=#eeeeee>작성자</TD></TR> <TR> <TD align=middle>1468</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=1468&rpage=1&b=b&sk=v&cat=b01&s_cat=세무/경리" target=_blank><FONT color=red><B>갑근세</B></FONT>납세필증명서.hwp</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=1468" target=ggod2>com7/갑근세납세필증명서.hwp</A></TD> <TD align=middle>관리자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR> <TR> <TD align=middle>1469</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=1469&rpage=1&b=b&sk=v&cat=b01&s_cat=세무/경리" target=_blank><FONT color=red><B>갑근세</B></FONT>월별원천징수대사.hwp</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=1469" target=ggod2>com7/갑근세월별원천징수대사.hwp</A></TD> <TD align=middle>관리자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR><TR><TD><BR> 출처 : <A href="http://www.chongmu.com/" target=_blank><B>실무지식네트워크 (총무닷컴)</B></A> </TD></TR></TABLE><BR><A href="http://www.chongmu.com/2th/banner_enter.php?no=12"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad_bottom.jpg" border=0></A> <BR>