종합소득세 금융소득종합과세 비교과세 사례(3)
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□ 이자소득과 사업소득이 함께 있는 경우
(1) 2022년도 종합소득현황
① 은행예금 이자 : 60,000,000원
② 사업소득금액 : 30,000,000원
(2) 종합소득공제는 5,100,000원으로 가정
세금계산내역
(1) 종합과세 되는 금융소득금액
① 종합과세 되는 금융소득 : 60,000,000원
(2) 종합소득 산출세액의 계산
① 금융소득을 기본세율로 과세 시 산출세액
(2천만원 초과금액 + 사업소득금액 - 종합소득공제) * 기본세율 - 누진공제액 + 2천만원*14%
(40,000,000 + 30,000,000 - 5,100,000)*24% - 5,220,000 + 20,000,000*14% = 13,156,000원
② 금융소득을 원천징수세율로 과세 시 산출세액
금융소득금액*14% + (사업소득금액 - 종합소득공제)*기본세율 - 누진공제
= 60,000,000*14% + (30,000,000-5,100,000)*15%-1,080,000 = 11,055,000원
③ 종합소득산출세액은 ①과 ② 중 큰 금액인 13,156,000원
- 이전글단수 감정기관에 의한 감정가액의 시가인정 범위 23.05.21
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I'm a who focuses on the nexus of luck and opportunity. This site is a philosophical and practical guide to understanding and respecting the role of chance in casino games. I don't ever pretend we can eliminate luck. Instead, I teach how to manage it, how to position yourself to take advantage of good fortune, and how to weather storms of bad luck. We will explore concepts like variance and standard deviation in an easy-to-understand way. My goal is to foster a healthy and realistic relationship with the randomness of the game. I believe that true skill lies in playing your best, regardless of what luck sends your way. Let's learn to dance with chance.
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