외국인기술자 소득세 감면 확대(조특법 §18)

<p class="0" style="margin-left:29.4pt;text-indent:-29.4pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:14.0pt;">(4) 외국인기술자 소득세 감면 확대(조특법 §18)<table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:215.45pt;height:17.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 1.70pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;background:#f7ffff;" valign="middle">현 행</td><td style="width:229.60pt;height:17.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 1.70pt;background:#f7ffff;" valign="middle">개 정 안</td></tr><tr><td style="width:215.45pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 1.70pt;border-bottom:none;border-right:solid #000000 0.28pt;" valign="middle"> </td><td style="width:229.60pt;height:6.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:none;border-right:solid #000000 1.70pt;" valign="middle"> </td></tr><tr><td style="width:215.45pt;height:299.82pt;padding:1.41pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 1.70pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 0.28pt;" valign="top"> <p class="0" style="line-height:135%;margin-left:26.2pt;text-indent:-26.2pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;letter-spacing:-0.1pt;font-weight:bold;font-size:15.0pt;">□외국인기술자에 대한 소득세 감면 <p class="0" style="line-height:120%;margin-left:18.7pt;text-indent:-18.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:15.0pt;"> ㅇ (적용대상)  - 엔지니어링기술 도입계약에 의한 기술제공자  - 외국인투자기업의 연구개발시설*에서 근무하는 연구원  * ① 연구전담인력 5명 이상 ② 독립된 연구시설 ③ 연구시설투자 1억원 이상 ④ 외국인지분 30% 이상  ㅇ (감면혜택) 2년간 50% 감면 <p class="0" style="line-height:135%;margin-left:18.7pt;text-indent:-18.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:15.0pt;"> ㅇ (적용기한) ‘18.12.31.</td><td style="width:229.60pt;height:299.82pt;padding:1.41pt 1.41pt 0.00pt 1.41pt;border-top:none;border-left:solid #000000 0.28pt;border-bottom:solid #000000 1.70pt;border-right:solid #000000 1.70pt;" valign="top"> □ 감면혜택 확대 및 적용기한 연장 <p class="0" style="margin-left:30.7pt;text-indent:-30.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;mso-font-width:100%;letter-spacing:-0.5pt;mso-text-raise:0pt;font-size:15.0pt;"> ㅇ (좌 동)         ㅇ 5년간 50% 감면  ㅇ ‘21.12.31.</td></tr></tbody></table><개정이유> 해외 전문기술인력 유치 지원<적용시기> ’19.1.1. 이후 최초로 근로를 제공하는 분부터 적용