고용을 증대시킨 기업에 대한 세액공제(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;">고용을 증대시킨 기업에 대한 세액공제(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><li style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; list-style: none; vertical-align: top;">인력  >  고용환경개선</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;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">상시근로자를 증대시킨 기업의 소득세(법인세) 공제</p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"><br>☞ 상시근로자를 증가시킨 경우</p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"><br>☞ 해당 과세연도와 해당 과세연도의 종료일부터 1년이 되는 날이 속하는 과세연도까지의 소득세 법인세(소득세)에서 공제</p></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;"><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">ㅇ 지원 대상 : 2021년 12월 31일이 속하는 과세연도까지의 기간 중 해당 과세연도의 상시근로자의 수가 직전 과세연도의 상시근로자의 수보다 증가한 기업 다만, 소비성서비스업*은 제외<br>  * 호텔업 및 여관업(관광숙박업 제외), 주점업 및 단란주점업(관광유흥음식점업 및 외국인전용유흥음식점업 제외), 그 밖에 오락·유흥 등을 목적으로 하는 사업<br>- 중복지원<br>ㆍ 이 법을 적용하는데 있어 다른 조세특례제한법 감면 규정을 중복하여 적용 가능, 다만, 제6조제7항 (창업중소기업 등에 대한 세액감면)에 따라 세액감면을 받는 경우에는 제29조의7(고용을 증대시킨 기업에 대한 세액공제)을 동시 적용하지 아니함<br>-상시근로자 : 근로기준법에 따라 근로계약을 체결한 내국인 근로자로 다음에 해당하는 사람은 제외<br>가) 근로계약기간이 1년 미만인 근로자(근로계약의 연속된 갱신으로 총 기간이 1년 이상은 제외)<br>나) 단시간근로자(근로기준법 제2조제1항제9호) • 임원(법인세법 시행령 제40조제1항)<br>다) 최대주주 또는 최대출자자(개인사업자의 경우에는 대표자를 말한다)와 그 배우자<br>라) 최대주주 등의 직계존비속(배우자 포함) 및 친족(국세기본법 시행령 제1조의2제1항)<br>마) 근로소득세를 원천징수하지 아니하고, 국민연금 부담금 및 국민건강보험 직장가입자의 보험료를 납부 사실도 확인되지 아니하는 자</p></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 지원내용</p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">① 아래의 금액을 해당 과세연도와 해당 과세연도의 종료일부터 1년[중소기업 및 대통령령으로 정하는 중견기업(이하 이 조에서 “중견기업”이라 한다)의 경우에는 2년]이 되는 날이 속하는 과세연도까지의 소득세 법인세(소득세)에서 공제<br>- 청년 정규직 근로자와 장애인 근로자등 대통령령으로 정하는 상시근로자(이하 청년등 상시근로자)가 증가 시<font size="3"></font></p><font size="3"></font><font size="3"></font><font size="3"></font><font size="3"></font><table border="0" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 932px;"><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; height: 2.8pt;"><td width="707" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 1.4pt 5.1pt; border: 1pt solid black; outline: 1px; background: transparent; width: 595.4pt; height: 2.8pt;"><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><font size="2">ㅇ 소득공제금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> = </span>청년 등 상시근로자의 증가한 인원 수<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">(</span>증가한 상시근로자의 인원수를 한도<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">) x </span>일정금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">*</span></font></span></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">* </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">일정금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">(</span>조세특례제한법 제<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">29</span>조의<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">7</span>제<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">1</span>항제<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">1</span>호 금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">)</span></span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">- </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">일반기업의 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 400</span>만원</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">- </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">중견기업의 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 800</span>만원</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">- </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">중소기업의 경우 가<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">. </span>수도권 내의 지역에서 증가한 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 1,100</span>만원</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><font size="2">나<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">. </span>수도권 밖의 지역에서 증가한 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 1,200</span>만원</font></span></p><font size="3"></font></td></tr></tbody></table><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"><font size="3"></font>- 청년등 상시근로자 외 상시근로자 증가 시<font size="3"></font></p><font size="3"></font><font size="3"></font><font size="3"></font><font size="3"></font><table border="0" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 932px;"><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; height: 2.8pt;"><td width="707" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 1.4pt 5.1pt; border: 1pt solid black; outline: 1px; background: transparent; width: 595.4pt; height: 2.8pt;"><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><font size="2">ㅇ 소득공제금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> = </span>청년등 상시근로자 외 상시근로자의 증가한 인원 수<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">(</span>증가한 상시근로자의 인원수를 한도<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">) x </span>일정금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">*</span></font></span></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">* </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">일정금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">(</span>조세특례제한법 제<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">29</span>조의<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">7</span>제<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">1</span>항제<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">2</span>호 금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">)</span></span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">- </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">일반기업의 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 0</span>원</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">- </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">중견기업의 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 450</span>만원</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">- </span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">중소기업의 경우 가<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">. </span>수도권 내의 지역에서 증가한 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 700</span>만원</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><font size="2">나<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">. </span>수도권 밖의 지역에서 증가한 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 770</span>만원</font></span></p><font size="3"></font></td></tr></tbody></table><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);"><font size="3"></font>② 위 ①에 따라 공제받은 중소기업 또는 중견기업이 공제를 받은 과세연도의 종료일부터 2년이 되는 날이 속하는 과세연도의 종료일까지의 기간 중 상시근로자의 수가 공제를 받은 과세연도의 상시근로자 수보다 감소하지 아니한 경우, 아래의 금액을 공제를 받은 과세연도의 종료일부터 1년이 되는 날이 속하는 과세연도에 공제<font size="3"></font></p><font size="3"></font><font size="3"></font><font size="3"></font><font size="3"></font><table border="0" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; table-layout: fixed; border-collapse: collapse; width: 932px;"><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent; height: 2.8pt;"><td width="707" style="font-family: "Nanum Gothic", 맑은고딕, "Malgun Gotihc", 돋움, Dotum, sans-serif; margin: 0px; padding: 1.4pt 5.1pt; border: 1pt solid black; outline: 1px; background: transparent; width: 595.4pt; height: 2.8pt;"><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">ㅇ 소득공제금액<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> = </span></span><span style="font-family: "MS Gothic"; margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">➀</span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 청년 등 상시근로자 수가 감소하지 아니한 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> : </span>위<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 1. </span></span><span style="font-family: "MS Gothic"; margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">➀</span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">에 따라 공제 받은 금액 상당액</span></font></p><font size="3"></font><p style="margin: 0cm 0cm 0pt; border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0); vertical-align: baseline;"><font size="2"><span style="font-family: "MS Gothic"; margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">➁</span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 2.</span><span style="font-family: "MS Gothic"; margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">➀</span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 외의 경우<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> : </span>위<span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;"> 1. </span></span><span style="font-family: "MS Gothic"; margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">➁</span><span style="margin: 0px; padding: 0px; border: 0px; outline: 1px; background: transparent;">에 따라 공제받은 금액 상당액</span></font></p><font size="3"></font></td></tr></tbody></table><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</p><p style="border: 0px; outline: 1px; background: transparent; color: rgb(0, 0, 0);">- 조세특례제한법 제29조의7, 제127조제4항, 시행령 제26조의7</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>- 해당 과세연도의 과세표준신고를 할 때 세액공제신청서 및 공제세액계산서를 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>