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<p>08년 기출풀어본는데 연말정산관련 문제 중에 근로소득 세액공제표안주어져있는데 세액공제까지 고려하는 문제가 나왔네여 ㅠ</p><p><br></p><p class="0" style="text-indent:-8.5pt;margin-left:8.5pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;font-weight:bold;">9.</span><span style="font-family:한양신명조;"> </span>다음은 <span style="mso-fareast-font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">㈜</span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">S</span>의 관리직에 근무하는 거주자 병의 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">2008</span>년도 근로소득에 <span style="mso-fareast-font-family:한양신명조;letter-spacing:-0.3pt;">대한 연말정산과 관련된 자료이다</span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:-0.3pt;mso-text-raise:0.0pt;">. </span><span style="mso-fareast-font-family:한양신명조;letter-spacing:-0.3pt;">연말정산에 의한 소득세 환급세액을</span><span style="font-family:한양신명조;"> </span>계산하면 얼마인가<span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">? </span></p><p class="0" style="line-height:100%;text-align:center;word-break:keep-all;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;"><</span>자 료<span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">></span></p><p class="0"><span style="font-family:한양신명조;"> </span></p><table style="border-collapse:collapse;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;mso-table-overlap:never;"><tbody><tr><td style="width:317.50pt;height:2.82pt;padding:1.41pt 1.41pt 1.41pt 1.41pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="0"><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">(1)</span>근로소득금액 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">: </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;"> 33,950,000</span>원</p><p class="0"><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">(2)</span>종합소득공제액 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">: </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;"> 24,770,000</span>원</p><p class="0" style="text-indent:-20.2pt;margin-left:20.2pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">(3) </span><span style="mso-fareast-font-family:한양신명조;letter-spacing:0.4pt;">병에 대하여 근로소득원천징수세액으로 </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.4pt;mso-text-raise:0.0pt;">1,650,000</span><span style="mso-fareast-font-family:한양신명조;letter-spacing:0.4pt;">원</span></p><p class="0" style="text-indent:-20.2pt;margin-left:20.2pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;letter-spacing:0.4pt;"> </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">(</span>주민세포함<span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">)</span>을 정상적으로 징수하였다<span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">.</span></p><p class="0" style="text-indent:-22.7pt;margin-left:22.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">(4)</span>종합소득 산출세액</p><p class="0"><span style="font-family:한양신명조;"> </span>가<span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">. </span>과세표준 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">1,200</span>만원 이하 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">: </span>과세표준의 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">100</span>분의 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">8</span></p><p class="0" style="text-indent:-225.3pt;margin-left:225.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;"> </span>나<span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">. </span>과세표준 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">1,200</span>만원 초과 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">4,600</span>만원 이하 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">: </span></p><p class="0" style="text-indent:-225.3pt;margin-left:225.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family:한양신명조;"> </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">96</span>만원 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">+ 1,200</span>만원을 초과하는 금액의 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">100</span>분의 <span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">17</span></p></td></tr></tbody></table><p></p><p class="0"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0"><span style="font-family:한양신명조;"> </span><span style="mso-fareast-font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">① </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">765,500</span>원 <span style="mso-fareast-font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">② </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">915,600</span>원 <span style="mso-fareast-font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">③ </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">1,110,920</span>원 </p><p class="0"><span style="font-family:한양신명조;"> </span><span style="mso-fareast-font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">④ </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">1,260,920</span>원 <span style="mso-fareast-font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">⑤ </span><span style="font-family:한양신명조;mso-font-width:100%;letter-spacing:0.0pt;mso-text-raise:0.0pt;">1,261,000</span>원</p><p class="0"><br></p><p class="0">이문제인데 근로소득세액공제표를 알아야 풀수있는거아닝가여?</p>
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근로소득 세액공제표 외워야하나요!?
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15.01.24 12:23
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