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    종합소득세 최초 취업한 중소기업이 흡수합병된 경우 중소기업 취업자 소득세 감면 신청 방법

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    작성자 메이플세무회계
    댓글 댓글 4건   조회Hit 120,456회   작성일Date 25-01-17 00:00

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    Q. A 중소기업에 2024년 1월 중소기업 취업자 소득세 감면 신청을 했습니다. 이후 B 중소기업과 합병이 진행되어 A 중소기업은 B 중소기업으로 흡수합병 되었는데, B 중소기업에 소득세 감면 신청을 다시 해야 하는지 궁금합니다.

    A. 합병 후에도 소득세 감면 기간이 남아 있고, 합병법인이 중소기업 요건을 충족하는 등 해당 감면 요건을 충족하는 경우에는, 합병으로 인하여 근무하게 된 회사에 중소기업 취업자 소득세 감면 신청서를 다시 제출해야 할 것으로 판단됩니다.
    이 경우에도, ‘중소기업에 취업한 연령’, ‘시작일’ 및 ‘종료일’은 최초로 중소기업 취업자 소득세 감면 신청서를 제출한 회사의 취업일(최초 감면 시작일)을 기준으로 하여 작성하시면 됩니다.
    관련규정 : 조세특례제한법 제30조[중소기업 취업자에 대한 소득세 감면]

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