티스토리 뷰
목차
3월 말 법인세 납부 기한이 얼마남지 않았습니다. 12월 결산법인이라면 3월 말까지 법인세를 내야하는데 법인세가 많아서 부담스럽다면 분납하는 방법과 할부나 카드수수료 내지 않고 연기하는 방법을 알려드릴테니 도움되시길 바랍니다.
법인세 분납방법
1. 세무사에게 요청드리기
2. 홈택스에서 세액조정계산서 서류 작성 및 제출
세무사에게 분납신청 해달라고 하면 알아서 처리해주시고 납부할 고지서를 알려줍니다.
보통 1천만원 이상으로 내야할 세금이 있는 경우에는 절반금액은 3월31일까지 내고 나머지 절반에 해당하는 금액은 5월31일까지로 미룰 수 있습니다.
납부할 세액이 2천만 원 이하는 1천만 원을 초과하는 금액, 납부할 세액이 2천만 원을 초과하는 경우 그 세액의 50% 이하
를 분납할 수 있습니다.
현금이 없는 경우에는 신용카드로 결제를 해서 실제 돈이 빠져나가는 것을 조금이라도 미룰 수 있는데 법인세는 국세라서 카드 결제시 0.8%의 수수료가 부과된다는 점 주의해주세요.
법인을 운영하면서 일단 낼 세금이 있다는 것은 수익이 있었으니 좋은 이야기겠죠. 그렇지만 아시잖아요. 법인으로 대출이 힘든 부분을 개인적으로 대출을 진행해서 1인법인을 운영하셨다면 법인의 수익이 실질적으로 이득이 아닐 수 있는데 법인세까지 내야하니 막막합니다.
그리고 분납이라고 해도 처음에 1/2 법인세 절반 자체도 금액이 클 경우 너무 힘들면 확실한 것은 아니지만 각 관할 세무소마다 다를 수도 있어서 안될 수도 있다는 점 미리 말씀드립니다.
회사 자금 사정이 좋지 않아서 조금이라도 납부 연기 가능할지 관할세무소에 연락해서 문의드려보는 것도 방법이니 참고해주세요.
종합부동산세 조회 및 연기 납부 (연납) 신청 방법
종합부동산세 나라에 내야되는 세금이지만 수익이 있지 않은 상태에서 공시가격만 올랐다고 보유세를 내는게 합당한 것인지에 대한 논란은 계속 있습니다. 우선 종부세를 확인하는 방법과 진
mmusokan.com
2023 CEO 알아야 할 세금관리
아래와 같은 내용이 있으니 관심있으신 분들은 클릭하여 책자를 통해 확인하시길 바랍니다.
국세청 자료실에 이런 자료가 있어서 공유합니다.
목차
Ⅰ. 성실신고 지원을 위한 세정환경 조성 ····································· 5
1. 2023년 국세행정 운영방안 ········································································· 6
2. 납세자 중심의 공감소통 및 성실납세 지원 ················································· 7
3. 성실신고 유도를 위한 세무조사 운영 ·························································· 8
Ⅱ. 최고경영자가 알아야 할 세금······················································ 9
1. 법인세 ········································································································ 10
2. 부가가치세 ································································································· 12
3. 종합부동산세 ······························································································ 13
4. 주식양도와 세금 ························································································· 14
5. 원천징수하는 세금 ····················································································· 18
6. 해외 직접투자와 세금 ················································································ 19
7. 해외 부동산⋅주식과 세금 ········································································· 21
Ⅲ. 기업경영과 세무················································································ 23
1. 절세와 탈세 ································································································ 24
2. 불성실 세금신고 시 불이익 ······································································· 25
3. 업무무관 가지급금과 세금 ········································································· 26
4. 기업주의 사적경비 부담액과 세금 ····························································· 27
5. 주금(자본금)의 가장납입과 세무 ································································ 28
6. 분식결산과 세무 ························································································· 29
7. 지출증빙의 수취 및 보관 ··········································································· 30
8. 세법상 주요 조세지원 제도 ······································································· 31
1) 납부기한 등의 연장 ··············································································· 31
2) 잘못 낸 세금과 권리구제 ······································································ 32
3) 사업장소재지 선택과 세금 ···································································· 33
4) 중소기업의 주요 세제지원 ···································································· 34
5) 일자리창출 세제지원 ············································································· 35
6) 시설투자 세제지원 ················································································· 36
7) R&D 세제지원 ······················································································ 37
8) M&A 세제지원 ····················································································· 37
9) 중소기업 경영자를 위한 가업승계 지원제도 ········································· 38
10) 상가임대료를 인하한 임대사업자에 대한 세액공제 ······························ 39
9. 업무용승용차 관련비용 손금불산입 제도 ··················································· 40
10. 투자⋅상생협력촉진을 위한 과세특례 제도 ··············································· 42
11. 명의신탁주식 실제소유자 확인제도 ···························································· 43
12. 일감몰아주기 증여의제 과세제도 ······························································· 45
13. 일감떼어주기 증여의제 과세제도 ······························································· 47
14. 소규모법인 등에 대한 성실신고 확인제도 ················································· 48
15. 해외금융계좌 신고제도 ··············································································· 49
16. 국제거래정보 통합보고서 제출 제도 ·························································· 50
Ⅳ. 세정지원 ································································································· 51
1. 미래성장 세정지원센터 운영 ······································································ 52
2. 과세 적법성 제고를 위한 시스템 ······························································ 53
3. 세법해석 사전답변제도 ·············································································· 54
4. 연구⋅인력개발비 세액공제 사전심사 제도 ··············································· 55
5. 법인세 공제･감면 컨설팅 제도 ·································································· 56
Ⅴ. 주요 세법 개정내용········································································· 57
1. 법인세 세율 인하 ····················································································· 58
2. 이월결손금 공제한도 상향 ······································································· 58
3. 중간예납 의무 면제대상 확대 ·································································· 58
4. 접대비의 명칭을 기업업무추진비로 변경 ················································· 59
5. 기부금의 명칭을 “특례기부금”과 “일반기부금”으로 명확화 ···················· 59
6. 법인사업자에 대한 매입자발행계산서 제도 신설 ···································· 59
7. 국가전략기술 R&D⋅시설투자 세제지원 강화 ········································ 60
8. 해외진출기업의 국내복귀 시 세액감면 요건 완화 ·································· 60
9. 통합고용세액공제 신설 ············································································ 61
10. 근로소득 증대세제 재설계 ······································································· 62
11. 영상콘텐츠 제작비용 세액공제 대상 확대 ·············································· 62
12. 창업·벤처투자 활성화를 위한 과세특례 확대 ·········································· 63
13. 상생협력출연금 세액공제 적용기한 연장 및 기업의 중고자산 교육기관
기증 시 세액공제 신설 ············································································ 64
14. 수도권 밖 공장·본사를 이전하는 기업에 대한 소득·법인세 감면확대 ···· 65