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    무료체험         절세테크
Խñ⸦ л϶.
   ezkyungli       2011-09-04       13086


ݤ ڴ ڸ ޴ Ѵ. 3⸸ ⿹ݿ ϰ ڵ ⿡ ޴ ̶, ù°⵵ °⵵ ڼҵ 3° Ѳ ڼҵ ߻ .

ݸ, ҵ հ ų 1 1Ϻ 12 31ϱ κ ҵ(ڼҵҵ) ջϿ 4õ ʰθ . ׷Ƿ ҵ ߵǸ ų յϰ ڸ ޴ 캸 ݸ鿡 Ҹϰ ȴ.

2011⵵ εӴҵ 5õ̰, ڼҵ 3õ̸, ΰ ̼ ڳడ 2 ִٰ δ .

1. ڸ ų ޴

ҵ 4õ 쿡 ռҵǥ ջ ƴϹǷ ҵ и ȴ.

• ռҵǥ : 50,000,000 - 7,100,000*) = 42,900,000

• ռҵ⼼ : (42,900,000 - 12,000,000) × 15% + 720,000 = 5,355,000

• õ¡(3Ⱓ) : (30,000,000 × 14%) × 3 = 12,600,000

• Ѻδ㼼 : 5,355,000 + 12,600,000 = 17,955,000

*) ҵ = 1,500,000 × 4(⺻) + 500,000(ڳ) + 600,000(ǥذ) = 7,100,000

2. 3ġ ڸ Ͻÿ ޴

ҵ 4õ ʰϴ 쿡 (1) (2) ū ݾ ռҵ⼼ Ѵ.

(1) 񱳻⼼(A)

4õ õ¡(14) ϰ, 4õ ʰϴ ҵݾ׿ Ͽ ٸ ռҵݾװ ջ ǥؿ ⺻ Ͽ Ǵ ջѴ.

Ѻδ㼼(+) = 23,215,000

(92,900,000*1) - 88,000,000) × 35% + 15,900,000 = 17,615,000

40,000,000 × 14% = 5,600,000

*1) 50,000,000 + 90,000,000 - 40,000,000 - 7,100,000*2) = 92,900,000

*2) ҵ = 1,500,000 × 4(⺻) + 500,000(ڳ) + 600,000(ǥذ) = 7,100,000

(2) 񱳻⼼(B)

ҵ ׿ Ͽ ش õ¡(25, 14 ) ϰ, ҵ ٸ ռҵݾ׿ ǥؿ Ͽ ⺻ Ͽ Ǵ ջѴ.

Ѻδ㼼(+) = 17,955,000

90,000,000 × 14% = 12,600,000

(42,900,000*1) - 12,000,000) × 15% + 720,000 = 5,355,000

*1) 50,000,000 - 7,100,000*2) = 42,900,000

*2) ҵ = 1,500,000 × 4(⺻) + 500,000(ڳ) + 600,000(ǥذ) = 7,100,000

⿡ ڸ Ѳ ų ڸ ޴ 캸 526 δϰ ȴ. ⿡ ڰ 4,000 ʰϰ ٸ ռҵ ִ 쿡 ų ڸ ޴ ͵ ̴.

   

   

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