(8) 매입자 납부특례시 세액공제 적용기한 연장(조특법 §122의4)

(8) 매입자 납부특례시 세액공제 적용기한 연장(조특법 §122의4)<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(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 287.9pt; height: 24.48pt;">현 행</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 160.55pt; height: 24.48pt;">개 정 안</td></tr><tr><td valign="top" style="border-width: 0.28pt 0.28pt 1.7pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 287.9pt; height: 362.49pt;"><p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -28pt; font-size: 6pt; margin-right: 3pt; margin-left: 28pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -23.1pt; font-size: 15pt; font-weight: bold; margin-right: 3pt; margin-left: 23.1pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">□ 금사업자와 스크랩등 사업자의 매입자납부특례 적용 금액에 대한 소득세․법인세 세액공제<p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -22.9pt; font-size: 8pt; font-weight: bold; margin-right: 3pt; margin-left: 22.9pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">  * 금거래계좌나 스크랩등거래계좌를 사용하여 결제하거나 결제받은 익금 및 손금  ㅇ 적용방법 : ①, ② 중 선택  <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="padding: 1.41pt; border: currentColor; width: 78.54pt; height: 47.24pt;" rowspan="2"> <p class="0" style="line-height: 150%; text-indent: -27.4pt; letter-spacing: -0.9pt; font-size: 13pt; margin-left: 27.4pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> 산출세액×</td><td valign="middle" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 149.29pt; height: 31.42pt;">전년 대비 매입자납부 익금․손금 증가액</td><td valign="middle" style="padding: 1.41pt; border: currentColor; width: 44.58pt; height: 47.24pt;" rowspan="2">  × 50%</td></tr><tr><td valign="middle" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 149.29pt; height: 15.82pt;">익금․손금</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="padding: 1.41pt; border: currentColor; width: 78.54pt; height: 31.64pt;" rowspan="2"><p class="0" style="line-height: 150%; text-indent: -27.4pt; letter-spacing: -0.9pt; font-size: 13pt; margin-left: 27.4pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> 산출세액×</td><td valign="middle" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 149.29pt; height: 15.82pt;"><p class="0" style="text-align: center; line-height: 150%; text-indent: -27.4pt; font-size: 13pt; margin-left: 27.4pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">매입자납부 익금․손금</td><td valign="middle" style="padding: 1.41pt; border: currentColor; width: 44.58pt; height: 31.64pt;" rowspan="2"> × 5%</td></tr><tr><td valign="middle" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 149.29pt; height: 15.82pt;">익금․손금</td></tr></tbody></table><p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -22.9pt; font-size: 8pt; margin-right: 3pt; margin-left: 22.9pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -113.2pt; letter-spacing: -1.2pt; font-size: 15pt; margin-left: 113.2pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ 공제한도 : (해당 과세연도 산출세액 – 직전 과세연도 산출세액) <p class="0" style="color: rgb(40, 40, 40); line-height: 140%; text-indent: -30pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 30pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ 적용기한: ’16.12.31.</td><td valign="top" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 160.55pt; height: 362.49pt;"><p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 5pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -23.1pt; font-size: 9pt; font-weight: bold; margin-right: 3pt; margin-left: 23.1pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">□ 적용기한 연장<p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 15pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 15pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 9pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 14pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 14pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -31.5pt; font-size: 14pt; margin-right: 3pt; margin-left: 31.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <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="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 13.03pt; height: 165.64pt;"> </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, 0); padding: 1.41pt 5.1pt; width: 141.87pt; height: 165.64pt;"> (좌 동)</td></tr></tbody></table><p class="0" style="color: rgb(40, 40, 40); line-height: 150%; text-indent: -22.5pt; font-size: 9pt; margin-right: 3pt; margin-left: 22.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> ㅇ 적용기한: ’18.12.31.</td></tr></tbody></table> <개정이유> 매입자 납부특례 제도의 정착 지원