법인전환에 대한 양도소득세 이월과세(2020년 중소기업 조세지원 안내)

<div class="newsHeader" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 0px; border-width: 2px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(205, 66, 78); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; width: 990px; color: rgb(35, 31, 32); font-size: 13px;"><h4 style="margin: 0px; padding: 8px 12px; border: 0px; outline: 1px; background: rgb(246, 230, 165); font-size: 19px; line-height: 30px; text-align: center;"><a id="pNm" style="color: rgb(51, 51, 51); border: 0px;">법인전환에 대한 양도소득세 이월과세(2020년 중소기업 조세지원 안내)</a></h4><div class="miniInfo" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; width: 990px;"><table class="infoTable" style="margin: 0px; padding: 0px; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(196, 197, 201); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 990px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; line-height: 0; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th style="margin: 0px; padding: 0px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(249, 249, 249); font-size: 14px; color: rgb(89, 89, 89); text-align: center; vertical-align: middle;">분류체계</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 8px 0px 8px 30px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(19, 19, 19); vertical-align: middle;"><ul style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; list-style: none;"><li style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; list-style: none; vertical-align: top;">제도  >  조세</li></ul></td><th style="margin: 0px; padding: 0px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(249, 249, 249); font-size: 14px; color: rgb(89, 89, 89); text-align: center; vertical-align: middle;">신청기간</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 8px 0px 8px 30px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(19, 19, 19); vertical-align: middle;">상시 접수</td><th class="backgroundNon borderRNon" style="margin: 0px; padding: 0px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(196, 197, 201); border-bottom-color: rgb(196, 197, 201); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(249, 249, 249); font-size: 14px; color: rgb(89, 89, 89); text-align: center; vertical-align: middle;"><span class="noOnline" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; font-weight: 500; font-size: 13px;">온라인 신청이 불가능한 지원사업입니다.</span></th></tr></tbody></table></div><p class="waring" style="margin-top: 11px; border: 0px; outline: 1px; background: transparent; width: 784px; line-height: 18px; font-size: 11px; letter-spacing: -0.05em; color: rgb(89, 89, 89);">※ 사업신청을 하시기 전에 사업에 관한 내용을 반드시 숙지하신 후 신청하시기 바랍니다.</p></div><div class="bodCont" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 20px 0px 0px; padding: 0px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(229, 229, 229); border-left-color: initial; border-image: initial; outline: 1px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; width: 990px; color: rgb(35, 31, 32); font-size: 13px;"><h4 class="sumary" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_sumary.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">사업개요</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">법인으로 전환함에 따라 현물출자 또는 사업 양수ㆍ양도한 사업용 고정자산에 대한 이월과세 및 취득세 감면, 소멸된 개인기업의 잔존기간에 대한 감면승계 및 미공제세액 승계<br> <br>☞ 법인으로 전환한 중소기업<br> <br>☞ 개인기업이 사업용 자산을 현물출자 또는 사업양수도 방법으로 법인전환 시 양도소득 이월과세 및 법인의 취득세 75% 감면, 소멸된 개인기업의 잔존기간에 대한 감면승계 및 미공제세액 승계</div><h4 class="support" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_support.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">지원분야 및 대상</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">ㅇ 지원 대상 및 지원요건<br>- 소비성서비스업 이외의 업종으로 법인 전환한 소멸기업(거주자) 및 전환법인<div align="center" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><img id="IMAG_000000000022187" alt="개인기업 → 법인기업 / 전환방법(요건1) 설립시 현물출자 또는 설립 후 3개월 이내 사업양수도 / (요건2) 신설법인의 자본금≥전환하는 사업장의 순자산가액(순자산가액 : 전환일 현재시가로 평가한 사업용 자산의 합계액에서 산업관련부채(충당금 포함)의 합게액을 공제한 금액) / 세제지원 1)사업용고정자산의 양도 : 이월과세 2) 잔존감면기간 및 미공제세액의승계 3) 취득세의 감면" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.bizinfo.go.kr%2Fcmm%2Ffms%2FgetImageFileDown.do%3FatchFileId%3DFILE_000000000516312" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; vertical-align: top; width: 792.188px; height: 416.781px;"></div></div><h4 class="conditions" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_support.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">지원조건 및 내용</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 지원 내용<br>- 소멸되는 사업장에서 사용되던 사업용고정자산(유형·무형자산)을 통합법인에 양도하는 경우 그 사업용고정자산에 대하여 이월과세 적용<br>- 개인기업의 법인전환으로 설립된 신설법인은 소멸되는 개인 중소기업의 세액감면 및 잔존감면기간 승계 가능<br>- 미공제세액이 있는 거주자가 법인으로 전환하는 경우 신설법인은 거주자의 미공제세액 승계<br>- 신설법인이 현물출자 또는 사업 양도·양수에 따라 2021년 12월 31일까지 취득하는 사업용 자산의 취득세 75% 감면</p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"> </p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 관련 법령<br>- (법인세ㆍ양도소득세 이월과세) 조세특례제한법 제32조, 시행령 제29조, 시행규칙 제15조<br>- (취득세 감면) 지방세특례제한법 제57조의2, 제58조의3, 제183조, 제184조, 시행령 제28조의2 제126조, 제127조, 시행규칙 제9조, 제10조</p></div><h4 class="papers" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_papers.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">신청방법 및 서류</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">ㅇ 절차 및 제출서류<br>- 법인세(양도소득세)를 이월과세 받고자 하는 경우 현물출자 또는 사업양수도를 한 날이 속하는 과세연도의 과세표준 신고시 설립되는 법인과 함께 이월과세적용신청서를 관할 세무서장에게 제출<br>- 취득세를 감면받고자 하는 경우에는 감면사유를 증명하는 서류와 함께 지방세감면신청서를 관할시장(특별시ㆍ광역시 및 구가 설치된 시는 제외)ㆍ군수ㆍ구청장에게 제출</div><h4 class="papers" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_papers.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">가점우대제도</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 해당없음</p></div><h4 class="managing" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_managing.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">주관기관 담당부서 및 담당자</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><table class="inTable" style="margin: 0px; padding: 0px; border: 1px solid rgb(185, 185, 185); outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 932px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; line-height: 0; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">주관기관</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당부서</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청고객만족센터</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">전화번호</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국번없이 126</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">홈페이지URL</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;"><a href="http://www.hometax.go.kr/" target="_blank" title="새창으로 열림" class="breakWord" style="color: rgb(51, 51, 51); border: 0px; overflow-wrap: break-word;">http://www.hometax.go.kr</a></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th class="bdBtmNon" scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당자명</th><td class="bdBtmNon" colspan="3" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">사업담당자</td></tr></tbody></table></div><h4 class="receive" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_managing.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">접수기관 담당부서 및 담당자</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><table class="inTable" style="margin: 0px; padding: 0px; border: 1px solid rgb(185, 185, 185); outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 932px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; line-height: 0; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">접수기관</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당부서</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국세청고객만족센터</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">전화번호</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">국번없이 126</td><th scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">홈페이지URL</th><td style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;"><a href="http://www.hometax.go.kr/" target="_blank" title="새창으로 열림" class="breakWord" style="color: rgb(51, 51, 51); border: 0px; overflow-wrap: break-word;">http://www.hometax.go.kr</a></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><th class="bdBtmNon" scope="row" style="margin: 0px; padding: 0px 0px 0px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: rgb(243, 243, 243); height: 40px; vertical-align: middle; text-align: left;">담당자명</th><td class="bdBtmNon" colspan="3" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 10px 0px 11px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(226, 226, 226); border-left-color: initial; border-image: initial; outline: 1px; background: transparent; vertical-align: middle;">사업담당자</td></tr></tbody></table></div><h4 class="ect" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_ect.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">기타사항</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;">※ 자세한 사항은 기업마당 → 자료마당 → 중소기업 지원책자 → ‘2020년도 중소기업 조세지원’ 참조(<a title="기본브라우저로 이동됩니다" href="http://www.bizinfo.go.kr/see/seec/selectSEEC100.do" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">☞바로가기</font></a>)</div><h4 class="ect" style="margin: 0px; padding: 0px 0px 0px 67px; border: 0px; outline: 1px; background: url("../../../images/bizinfo/policy/h4_ect.png") left top no-repeat rgb(228, 228, 228); font-size: 16px; height: 40px; line-height: 40px;">문의처</h4><div class="contBox" style="margin: 0px; padding: 19px 28px 29px; border-width: 0px 1px; border-top-style: initial; border-right-style: solid; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: rgb(229, 229, 229); border-bottom-color: initial; border-left-color: rgb(229, 229, 229); border-image: initial; outline: 1px; background: transparent; font-size: 15px; line-height: 1.6em;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 법령을 확인할 수 있는 사이트는?<br>- 국세법령정보시스템(국세청) <a title="기본브라우저로 이동됩니다" href="http://txsi.hometax.go.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://txsi.hometax.go.kr</font></a><br>- 국가법령정보센터(법제처) <a title="기본브라우저로 이동됩니다" href="http://www.law.go.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://www.law.go.kr</font></a><br>- 국회법률정보시스템(국회) <a title="기본브라우저로 이동됩니다" href="http://likms.assembly.go.kr/law" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://likms.assembly.go.kr/law</font></a></p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"> </p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 조세지원 관련 문의는?<br>- 국세청고객만족센터(국세청) <a title="기본브라우저로 이동됩니다" href="http://www.hometax.go.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://www.hometax.go.kr</font></a>, (국번없이 126)<br>- 세무상담센터(한국세무사회) <a title="기본브라우저로 이동됩니다" href="http://www.kacpta.or.kr/" target="_blank" style="color: rgb(51, 51, 51); border: 0px;"><font color="#0070c0">http://www.kacpta.or.kr</font></a>, (02-587-3572)</p></div></div><p><br></p>