2011년귀속 소득공제요약표(4대보험요율표도^^)

<A name="[문서의 처음]"></A> <A name=#6f8f9664></A><IMG height=69 src="file:///C:/DOCUME~1/USER/LOCALS~1/Temp/UNI00000cf00036.gif" width=70 border=0>2011년 귀속 연말정산 공제항목 요약 ※ 색으로 표현된 글자는 ’11년 세법개정 사항 <A name=#4353a064></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=569 cellSpacing=0 cellPadding=0 width=414 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.2mm; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=52 bgColor=#bde0ca height=24> 항목</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=84 bgColor=#bde0ca colSpan=2 height=24> 구  분</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=77 bgColor=#bde0ca height=24> 공제금액</TD> <TD style="BORDER-RIGHT: #ffffff 0.2mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=201 bgColor=#bde0ca colSpan=3 height=24> 요건</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.2mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=546 rowSpan=15> 인적공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 colSpan=2 height=282 rowSpan=9> 기본공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=282 rowSpan=9> 1명당 150만원</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=24> 구분</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=24> 소득금액요건*</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=24> 나이요건**</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=24> 본인</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=24> ×</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=24> ×</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=24> 배우자</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=24> ○</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=24> ×</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=24> 직계존속</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=24> ○</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=24> 만 60세이상</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=39> 형제자매</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=39> ○</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=39> 만 20세이하 만 60세이상</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=52> 직계비속 (입양자 포함)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=52> ○</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=52> 만 20세이하</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=39> 위탁아동</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=39>  </TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=39> 만 18세 미만</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=57 height=24> 수급자 등</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=76 height=24> ○</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=68 height=24> ×</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=33> * 연간소득금액 합계액 100만원 이하 ** 장애인의 경우 나이요건 적용하지 않음</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=23 height=208 rowSpan=5> 추 가 공 제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=24> 경로우대</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=24> 1명당 100만원</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=24> 기본공제대상자 중 만 70세 이상</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=24> 장애인</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=24> 1명당 200만원</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=24> 기본공제대상자 중 장애인</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=70> 부녀자</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=70> 1명당 50만원</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=70> 근로자가 다음의 어느 하나에 해당하는 경우 ㆍ배우자가 있는 여성 근로자 ㆍ기본공제대상자가 있는 여성 근로자로서 세대주</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=52> 6세 이하</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=52> 1명당 100만원</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=52> 만 6세 이하 자녀․입양자․위탁아동 (본인이 6세 이하 추가공제를 받지 아니한 경우 배우자가 공제 가능)</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=39> 출산ㆍ입양자</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=39> 1명당 200만원</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=39> 기본공제대상자로서 해당 연도에 출생한 직계비속과 입양신고한 입양자</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 colSpan=2 height=55> 다자녀추가공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=55> 2명 100만원 3명 300만원 4명 500만원</TD> <TD style="BORDER-RIGHT: #787878 0.2mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=3 height=55> 기본공제대상 자녀가 2명 이상인 경우 ㆍ100만원+(기본공제대상 자녀 수-2)✕200만원</TD></TR></TBODY></TABLE> <A name=#6fcd1890></A><IMG height=46 src="file:///C:/DOCUME~1/USER/LOCALS~1/Temp/UNI00000cf00038.gif" width=46 border=0><A name=#49059977></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=654 cellSpacing=0 cellPadding=0 width=414 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=52 bgColor=#bde0ca height=26> 항목</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=84 bgColor=#bde0ca colSpan=2 height=26> 구  분</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=77 bgColor=#bde0ca height=26> 공제금액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=201 bgColor=#bde0ca height=26> 요건</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=109 rowSpan=3> 연금 보험료 공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 colSpan=2 height=26> 국민연금보험료공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=26> 전액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=26> 근로자 본인의 국민연금보험료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 colSpan=2 height=42> 기타연금보험료공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=42> 전액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=42> 근로자 본인이 공무원연금법 등에 따라 부담한 특수직역 연금보험료 </TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 colSpan=2 height=42> 퇴직연금소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=42> 연 400만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=42> 근로자가 부담하는 퇴직연금 부담금 ※ 연금저축공제와 합하여 연 400만원 한도</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=519 rowSpan=9> 특별공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=23 height=192 rowSpan=5> 보 험 료</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=26> 건강보험료</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=26> 전액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=26> 근로자 본인 명의의 건강보험료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=26> 고용보험료</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=26> 전액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=26> 근로자 본인 명의의 고용보험료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=42> 노인장기요양 보험료</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=42> 전액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=42> 근로자 본인 명의의 노인장기요양보험료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=42> 보장성보험료</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=42> 100만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=42> 근로자가 기본공제대상자를 피보험자로 지출한 보장성보험의 보험료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=57> 장애인전용 보장성보험료</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=57> 100만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=57> 근로자가 기본공제대상자 중 장애인을 피보험자 또는 수익자로 지출하는 장애인 전용보험에 지출한 보험료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=23 height=326 rowSpan=4> 의 료 비</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=26> ㉮ 본인</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=78 rowSpan=3> 공제한도 없음</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=326 rowSpan=4> 총급여액 3%를 초과하는 경우 공제 가능 - 공제 가능 의료비  ㆍ진찰, 치료 등을 위한 의료기관 지출 비용    (미용ㆍ성형수술비용 제외)  ㆍ치료요양을 위한 의약품 구입비용    (건강증진 의약품 제외)  ㆍ장애인보장구 구입ㆍ임차비용  ㆍ시력교정용안경(콘택트렌즈) 구입비용    (1인당 연 50만원 이내 금액)  ㆍ보청기 구입비용  ㆍ장기요양급여비 본인 일부 부담금 - 의료비 공제금액 계산 <A name=#49059978></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=111 cellSpacing=0 cellPadding=0 width=175 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=78 height=20> 구  분</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=97 height=20> 의료비 공제금액</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=78 height=32> ㉱ <총급여액 3%</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=97 height=32> (㉮+㉯+㉰)- (총급여액 3%-㉱)</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=78 height=60> ㉱ >=총급여액 3%</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=97 height=60> (㉮+㉯+㉰)+ 적은금액[(㉱-총급여액 3%), 700만원]</TD></TR></TBODY></TABLE>    ※㉯, ㉰, ㉱ : 나이ㆍ소득금액 제한 없으나       생계를 같이하는 부양가족에 해당되어야 함</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=26> ㉯ 65세 이상</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=26> ㉰ 장애인</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=248> ㉱ 그 외    부양가족</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=248> 연 700만원 한도</TD></TR></TBODY></TABLE> <A name=#49059979></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=667 cellSpacing=0 cellPadding=0 width=414 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=52 bgColor=#bde0ca height=23> 항목</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=84 bgColor=#bde0ca colSpan=2 height=23> 구  분</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=77 bgColor=#bde0ca height=23> 공제금액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm" vAlign=center width=201 bgColor=#bde0ca colSpan=2 height=23> 요건</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=644 rowSpan=9> 특별공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=23 height=239 rowSpan=5> 교 육 비</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=32> 취학전 아동</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=116 rowSpan=2> 1명당  연 300만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=54 height=149 rowSpan=3> 나이 제한을 받지 않음 (직계존속 공제대상 아님)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=148 height=32> 보육비용, 학원비ㆍ체육시설 수강료, 유치원비</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=84> 초등학생 중ㆍ고등학생</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=148 height=84> 교육비, 학교급식비, 교과서대, 방과후학교 수업료, 국외교육비(국외유학요건 충족), 교복구입비(중ㆍ고생 50만원 이내)</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=32> 대학생</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=32> 1명당 연 900만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=148 height=32> 교육비, 국외교육비 (국외유학 요건 충족)</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=45> 근로자 본인</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=91 rowSpan=2> 전액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=2 height=45> 교육기관 교육비, 대학․대학원 1학기 이상의 교육과정과 시간제 과정 교육비, 직업능력개발훈련 수강료</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=45> 장애인 특수교육비</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=2 height=45> 사회복지시설 등에 기본공제대상자인 장애인*의 재활교육을 위해 지급하는 비용 * 이 경우 소득금액 제한 없으며, 직계존속도 공제 가능</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=23 height=405 rowSpan=4> 주   택   자   금  </TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=133 rowSpan=2> 주택임차 차입금 원리금 상환액 등</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=133 rowSpan=2> 원리금 상환액의 40% (연 300만원 한도)   ※월세액공제와 주택마련저축 불입액 공제와 합하여 연 300만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=2 height=58> 무주택 세대의 세대주인 근로자가 국민주택규모의 주택을 임차하기 위하여 금융회사 등으로부터 차입한 차입금 원리금 상환액</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=2 height=75> 무주택 세대의 세대주로서 배우자나 부양가족이 있는 근로자(총급여 3천만원 이하만 해당)가 국민주택규모의 주택을 임차하기 위하여 개인으로부터 차입한 차입금원리금 상환액 </TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=62> 월세액 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=62> 월세지급액의 40%(연300 만원 한도)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=2 height=62> 무주택 세대의 세대주로서 배우자나 부양가족이 있는 근로자(총급여 3천만원 이하만 해당)가 국민주택규모의 주택을 임차하기 위하여 지급하는 월세액</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=61 height=210> 장기주택 저당 차입금 이자상환액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=210> 1,000만원 한도 (최대 1,500만원 한도)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 colSpan=2 height=210> 무주택 세대의 세대주가(세대주가 주택 관련 공제를 받지 않은 경우 세대원) 국민주택규모의 주택(취득당시 기준시가 3억원 이하)을 취득하기 위하여 당해 주택에 저당권을 설정하고 금융기관 등으로부터 차입한 장기주택저당차입금의 이자상환액 - 차입금의 상환기간 15년 이상 - 주택소유권 이전등기 또는 보존등기일로부터 3월 이내에 차입 -채무자가 당해 저당권이 설정된 주택의 소유자 ※ 공제한도    1,000만원(상환기간 30년 이상 : 1,500만)    <주택자금공제 전체한도는 장기주택저당차입금의 한도와 동일하게 적용됨></TD></TR></TBODY></TABLE> <A name=#4905997a></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=609 cellSpacing=0 cellPadding=0 width=414 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=52 bgColor=#bde0ca height=23> 항목</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=84 bgColor=#bde0ca colSpan=2 height=23> 구  분</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=77 bgColor=#bde0ca height=23> 공제금액</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=201 bgColor=#bde0ca height=23> 요건</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=506 rowSpan=6> 특별공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=23 height=506 rowSpan=6> 기 부 금</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=108> 정치자금 기부금</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=154 rowSpan=2> 근로소득금액 한도 내에서 공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=108> 정치자금법에 의한 정당(후원회 및 선거관리위원회)에 기부한 정치자금 (근로자 본인이 기부한 경우에만 공제 가능) - 10만원까지 : 정치자금 세액공제<A name=#6fcd18ac></A><IMG height=46 src="file:///C:/DOCUME~1/USER/LOCALS~1/Temp/UNI00000cf0003a.gif" width=46 border=0> - 10만원 초과금액 : 법정기부금공제</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=46> 법정기부금</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=46> 국가 등에 지출한 기부금</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=80> 특례 기부금</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=80> 공제한도는 소득금액 등의 50%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=80> 독립기념관 등 조세특례제한법 제73조에 규정하는 기부금(’11.06.30.까지 지출분)</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=80> 우리사주 조합 기부금</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=80> 공제한도는 소득금액 등의 30%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=80> 우리사주조합원이 아닌 근로자가 우리사주조합에 지출한 기부금</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=80> 지정기부금 (종교단체 제외)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=80> 공제한도는 소득금액 등의 30%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=80> 사회복지ㆍ문화 등 공익성을 고려한 지정기부금 단체 중 비종교단체에 지출한 기부금</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=62 height=113> 지정기부금 (종교단체)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=113> 공제한도는 소득금액 등의 10%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=113> 종교의 보급, 그 밖의 교화를 목적으로 민법 제32조에 따라 문화체육부장관 또는 지방자치단체의 장의 허가를 받아 설립한 비영리법인(그 소속 단체를 포함)에 기부한 기부금</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=136 colSpan=3 height=80> 표준공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=80> 연 100만원</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=80> 특별공제가 100만원에 미달하는 경우 특별공제를 적용하지 않고 표준공제 적용</TD></TR></TBODY></TABLE> <A name=#4905997b></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=654 cellSpacing=0 cellPadding=0 width=414 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=52 bgColor=#bde0ca height=23> 항목</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=84 bgColor=#bde0ca height=23> 구  분</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=77 bgColor=#bde0ca height=23> 공제금액</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=201 bgColor=#bde0ca height=23> 요건</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=630 rowSpan=7> 그밖의  소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=38> 개인연금저축 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=38> 연 72만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=38> 개인연금저축 불입액의 40% 공제 ※ 180만원 불입시 연 72만원 공제</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=38> 연금저축 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=38> 연 400만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=38> 연금저축 불입액 공제 ※퇴직연금소득공제와 합하여 연 400만원 한도</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=48> 소기업ㆍ소상공인 공제부금 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=48> 연 300만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=48> 소기업ㆍ소상공인에 해당하는 대표자의 노란우산공제 불입액 공제</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=131> 주택마련 저축공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=131> 연 300만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=131> 주택마련저축* 불입액의 40% 공제 - 무주택 세대의 세대주 -국민주택규모의 주택(가입당시 기준시가 3억원 이하)을 한 채만 소유한 세대의 세대주(2009.12.31. 이전 가입만 해당)    * 주택마련저축     ㆍ주택법에 의한 청약저축(월 납입액 10만원 이하)     ㆍ근로자주택마련저축(월 납입액 15만원 이하)     ㆍ장기주택마련저축(2009.12.31.이전 가입)     ㆍ주택청약종합저축(월 납입액 10만원 이하)</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=129> 투자조합출자 등 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=129> 출자 또는 투자금액의 10%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=129> 중소기업창업투자조합, 벤처기업 등에 투자 시 출자 또는 투자 후 2년이 되는 날이 속하는 과세연도까지 선택하여 1과세연도에 공제 ※ 공제한도   <A name=#4905997c></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=43 cellSpacing=0 cellPadding=0 width=175 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=87 height=14> 구분</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=87 height=14> 공제한도</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=87 height=14> ’08년 이전 투자</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=87 height=14> 소득금액의 50%</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=87 height=14> ’09년 이후 투자</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=87 height=14> 소득금액의 30%</TD></TR></TBODY></TABLE></TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=205> 신용카드 등 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=205> (신용카드 등 사용금액- 총급여액 25%) ×20%(25%)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=205> - 20% 공제대상 사용금액  ㆍ신용카드 사용금액  ㆍ현금영수증 기재금액  ㆍ학원비 지로납부 금액 - 25% 공제대상 사용금액  ㆍ직불카드(체크카드), 직불전자지급수단ㆍ기명식선불전자지급수단 또는 기명식전자화폐 사용금액 -본인, 기본공제대상 배우자, 생계를 같이 하는 직계존비속(소득금액 제한 받으나,나이제한은 없음)의 신용카드 등 사용액 -300만원과 총급여액의 20% 중 적은 금액 한도</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=41> 우리사주조합 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=41> 연 400만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=41> 우리사주조합원이 자사주를 취득하기 위하여 우리사주조합에 출연한 금액</TD></TR></TBODY></TABLE> <A name=#4905997d></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=652 cellSpacing=0 cellPadding=0 width=414 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=52 bgColor=#bde0ca height=23> 항목</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=84 bgColor=#bde0ca height=23> 구  분</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=77 bgColor=#bde0ca height=23> 공제금액</TD> <TD style="BORDER-RIGHT: #ffffff 0.12mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #ffffff 0.12mm solid; BORDER-BOTTOM: #ffffff 0.12mm" vAlign=center width=201 bgColor=#bde0ca height=23> 요건</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=199 rowSpan=2> 그밖의 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=117> 장기주식형 저축 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=117> 불입액× (연차별) 공제율</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #ffffff 0.12mm; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=117> 2009.12.31까지 장기주식형저축에 가입하여 저축금을 불입한 <A name=#6fcd18ae></A><IMG height=46 src="file:///C:/DOCUME~1/USER/LOCALS~1/Temp/UNI00000cf0003c.gif" width=46 border=0>경우 공제 <A name=#4905997e></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=58 cellSpacing=0 cellPadding=0 width=186 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 구 분</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 공제율</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 가입 1년차 불입액</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 20%</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 가입 2년차 불입액</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 10%</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 가입 3년차 불입액</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=93 height=14> 5%</TD></TR></TBODY></TABLE> ※분기당 300만원까지 불입 가능</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=82> 고용유지중소기업 근로자 소득공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=82> 임금삭감액의 50% (공제한도： 1천만원)</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=82> 고용유지 중소기업에 근로를 제공하는 상시 근로자에 대해 근로소득에서 공제 (직전 과세연도의 해당 근로자 연간 임금총액 -해당 과세연도의 해당 근로자 연간 임금    총액) × 50%</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=52 height=430 rowSpan=5> 세액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=75> 근로소득 세액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=75> 연 50만원 한도</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=75> <A name=#4905997f></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=56 cellSpacing=0 cellPadding=0 width=190 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=95 height=14> 산출세액</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=95 height=14> 공제금액</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=95 height=14> 50만원 이하</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=95 height=14> 55%</TD></TR> <TR> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm solid; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=95 height=27> 50만원 초과</TD> <TD style="BORDER-RIGHT: #5d5d5d 0.12mm; BORDER-TOP: #5d5d5d 0.12mm solid; BORDER-LEFT: #5d5d5d 0.12mm solid; BORDER-BOTTOM: #5d5d5d 0.12mm solid" vAlign=center width=95 height=27> 27만5천원+50만원 초과금액의 30%</TD></TR></TBODY></TABLE></TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=74> 납세조합 세액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=74> 납세조합 원천징수 세액의 10%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=74> 원천징수 제외대상 근로소득자가 납세조합에 가입하여 매월분의 급여를 원천징수하는 경우 원천징수세액의 10%에 상당하는 금액 세액공제</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=74> 주택차입금 이자상환액 세액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=74> 이자상환액의 30%</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=74> ’95.11.1~’97.12.31 기간 중 미분양주택의 취득과 관련하여 ’95.11.1이후 국민주택기금 등으로부터 차입한 대출금 이자상환액을 세액공제</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=75> 기부정치자금 세액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=75> 기부금의 100/110</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=75> 정당, 후원회, 선거관리위원회에 기부한 10만원 이하 금액 (근로자 본인의 기부금만 공제 가능) - 10만원 초과금액은 법정기부금으로 공제</TD></TR> <TR> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=84 height=133> 외국납부 세액공제</TD> <TD style="BORDER-RIGHT: #787878 0.12mm solid; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=77 height=133> 외국납부 세액</TD> <TD style="BORDER-RIGHT: #787878 0.12mm; BORDER-TOP: #787878 0.12mm solid; BORDER-LEFT: #787878 0.12mm solid; BORDER-BOTTOM: #787878 0.12mm solid" vAlign=center width=201 height=133> 거주자의 근로소득금액에 국외원천소득이 합산되어 있는 국외원천소득에 대해 외국에서 납부한 세액이 있는 경우 세액공제 ※세액공제한도   <A name=#49059980></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=21 cellSpacing=0 cellPadding=0 width=147 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm; BORDER-TOP: #000000 0.12mm; BORDER-LEFT: #000000 0.12mm; BORDER-BOTTOM: #000000 0.12mm" vAlign=center width=39 height=21 rowSpan=2> 근로소득 산출세액</TD> <TD style="BORDER-RIGHT: #000000 0.12mm; BORDER-TOP: #000000 0.12mm; BORDER-LEFT: #000000 0.12mm; BORDER-BOTTOM: #000000 0.12mm" vAlign=center width=13 height=21 rowSpan=2> ×</TD> <TD style="BORDER-RIGHT: #000000 0.12mm; BORDER-TOP: #000000 0.12mm; BORDER-LEFT: #000000 0.12mm; BORDER-BOTTOM: #000000 0.12mm" vAlign=center width=8 height=21 rowSpan=2> (</TD> <TD style="BORDER-RIGHT: #000000 0.12mm; BORDER-TOP: #000000 0.12mm; BORDER-LEFT: #000000 0.12mm; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=80 height=11> 국외근로소득금액</TD> <TD style="BORDER-RIGHT: #000000 0.12mm; BORDER-TOP: #000000 0.12mm; BORDER-LEFT: #000000 0.12mm; BORDER-BOTTOM: #000000 0.12mm" vAlign=center width=8 height=21 rowSpan=2> )</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm; BORDER-BOTTOM: #000000 0.12mm" vAlign=center width=80 height=11> 근로소득금액</TD></TR></TBODY></TABLE>   ㆍ한도 초과시 이월하여 세액공제 가능</TD></TR></TBODY></TABLE>   <a href="javascript:checkVirus('grpid%3D1IjRr%26fldid%3DGxGr%26dataid%3D78%26fileid%3D1%26regdt%3D20111201171347')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_hwp_s.gif?rv=1.0.1" border="0" alt="첨부파일" class="vam"/> 2011년_귀속_소득공제_요약표[1].hwp</a>   <a href="javascript:checkVirus('grpid%3D1IjRr%26fldid%3DGxGr%26dataid%3D78%26fileid%3D2%26regdt%3D20111201171347')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_hwp_s.gif?rv=1.0.1" border="0" alt="첨부파일" class="vam"/> 2011년 4대 사회보험 요율표.hwp</a>