종합 소득세 및 신고

 

 

 

 

 

1. 종합소득세의 개요

 

종합소득세는 개인이 한 해 동안 벌어들인 모든 소득에 대해 부과되는 세금입니다. 이는 다양한 소득 유형을 합산하여 과세하는 것으로, 근로소득, 사업소득, 이자소득, 배당소득, 연금소득, 기타 소득 등이 모두 포함됩니다. 종합소득세는 소득의 종류와 금액에 따라 세율이 다르게 적용되며, 일정한 기준에 따라 소득 공제와 세액 공제가 이루어집니다.

 

 

2. 종합소득세의 구조

A. 과세대상 소득 :
   - 근로소득 : 회사에서 받는 급여, 상여금 등
   - 사업소득 : 자영업자나 프리랜서가 벌어들인 소득
   - 이자소득 : 은행 예금이나 채권 등에서 발생하는 이자
   - 배당소득 : 주식 배당금
   - 연금소득 : 연금에서 받는 소득
   - 기타 소득 : 경품, 복권 당첨금, 사례금 등

B. 소득 공제 :
   - 기본 공제, 인적 공제, 특별 공제 등 다양한 공제 항목이 있으며, 이를 통해 과세 대상 소득을 줄일 수 있습니다.

C. 세율 :
   - 소득 수준에 따라 누진세율이 적용됩니다. 즉, 소득이 많을수록 높은 세율이 적용됩니다.

 

 

3. 예시를 통한 설명

 사례 1: 김 씨의 종합소득세 계산

김 씨는 IT 회사에서 근무하는 직장인으로, 연간 급여는 5천만 원입니다. 또한 주식 배당으로 500만 원의 소득이 발생했습니다. 김 씨의 종합소득세를 계산해 보겠습니다.

A. 총소득 합산 :
   - 근로소득: 5천만 원
   - 배당소득: 500만 원
   - 총소득: 5천500만 원

B. 소득 공제 :
   - 김 씨는 본인과 배우자, 두 자녀를 부양하고 있어 기본 공제와 인적 공제를 받습니다.
   - 기본 공제: 150만 원
   - 인적 공제: 150만 원 * 4명 = 600만 원
   - 총 공제: 750만 원

C. 과세표준 계산:
   - 총소득: 5천500만 원
   - 소득 공제: 750만 원
   - 과세표준: 5천500만 원 - 750만 원 = 4천750만 원

D. 세율 적용 :
   - 과세표준에 따라 누진세율이 적용됩니다. 예를 들어, 4천750만 원 중 첫 1천200만 원에는 6%, 그다음 3천만 원에는 15%, 나머지 550만 원에는 24%의 세율이 적용될 수 있습니다.
   
   이를 단계별로 계산하면:
   - 첫 1천200만 원: 1천200만 원 * 6% = 72만 원
   - 다음 3천만 원: 3천만 원 * 15% = 450만 원
   - 나머지 550만 원: 550만 원 * 24% = 132만 원
   - 총 세액: 72만 원 + 450만 원 + 132만 원 = 654만 원

E. 세액 공제 :
   - 만약 김 씨가 세액 공제로 50만 원을 받을 수 있다면, 최종 세액은 654만 원 - 50만 원 = 604만 원이 됩니다.

 

 사례 2: 이 씨의 종합소득세 계산

이 씨는 자영업자로 연간 사업소득이 7천만 원입니다. 또한, 은행 예금에서 300만 원의 이자소득이 발생했습니다. 이 씨의 종합소득세를 계산해 보겠습니다.

A. 총소득 합산 :
   - 사업소득: 7천만 원
   - 이자소득: 300만 원
   - 총소득: 7천300만 원

B.  소득 공제 :
   - 이 씨는 본인과 부양가족 세 명을 두고 있어 기본 공제와 인적 공제를 받습니다.
   - 기본 공제: 150만 원
   - 인적 공제: 150만 원 * 4명 = 600만 원
   - 총 공제: 750만 원

C. 과세표준 계산 :
   - 총소득: 7천300만 원
   - 소득 공제: 750만 원
   - 과세표준: 7천300만 원 - 750만 원 = 6천550만 원

D. 세율 적용 :
   - 과세표준에 따라 누진세율이 적용됩니다. 예를 들어, 6천550만 원 중 첫 1천200만 원에는 6%, 그다음 3천만 원에는 15%, 나머지 2천350만 원에는 24%의 세율이 적용될 수 있습니다.
   
   이를 단계별로 계산하면:
   - 첫 1천200만 원: 1천200만 원 * 6% = 72만 원
   - 다음 3천만 원: 3천만 원 * 15% = 450만 원
   - 나머지 2천350만 원: 2천350만 원 * 24% = 564만 원
   - 총 세액: 72만 원 + 450만 원 + 564만 원 = 1천86만 원

E. 세액 공제 :
   - 만약 이 씨가 세액 공제로 100만 원을 받을 수 있다면, 최종 세액은 1천86만 원 - 100만 원 = 986만 원이 됩니다.

 

 

4. 결론

종합소득세는 개인의 모든 소득을 합산하여 과세하는 방식으로, 공정한 세금 부과를 목표로 합니다. 소득의 종류와 금액에 따라 다양한 공제와 세율이 적용되며, 이는 각자의 상황에 따라 달라질 수 있습니다. 위의 예시를 통해 종합소득세가 어떻게 계산되는지, 그리고 소득 공제와 세액 공제가 어떻게 적용되는지 구체적으로 이해할 수 있습니다. 이러한 계산 과정을 통해 종합소득세의 구조와 원리를 명확히 파악할 수 있습니다

 

 

종합소득세 신고

 

 

 

1. 종합소득세 신고 개요

 

종합소득세는 개인이 한 해 동안 얻은 모든 소득을 합산하여 신고하고 납부하는 세금입니다. 이는 소득의 종류에 관계없이 모든 소득을 종합하여 과세하는 제도로, 근로소득, 사업소득, 이자소득, 배당소득, 연금소득, 기타 소득 등이 포함됩니다. 한국에서는 매년 5월 1일부터 5월 31일까지 종합소득세 신고 기간이 정해져 있으며, 이 기간 동안 전년도 소득에 대해 신고하고 납부해야 합니다.

 

 

 

2. 종합소득세 신고 절차

 

1. 소득 파악 : 신고 대상 소득을 정확히 파악해야 합니다. 이는 근로소득, 사업소득, 금융소득, 기타 소득 등 모든 종류의 소득을 포함합니다.

2. 필요 서류 준비 : 각 소득에 대한 증빙 서류를 준비합니다. 예를 들어, 근로소득은 근로소득 원천징수영수증, 사업소득은 사업소득 원천징수영수증 및 비용 증빙서류 등이 필요합니다.

3. 세액 계산 : 각 소득별로 과세 표준을 계산하고, 소득세율을 적용하여 세액을 산출합니다. 이때, 소득공제 및 세액공제를 적용하여 최종 납부할 세액을 계산합니다.

4. 신고서 작성 : 국세청 홈택스(http://www.hometax.go.kr)에 접속하여 종합소득세 신고서를 작성합니다. 전자신고가 가능하며, 신고서 작성 시 소득별로 정확한 금액과 증빙 서류를 입력해야 합니다.

5. 신고 및 납부 : 작성한 신고서를 제출하고, 산출된 세액을 납부합니다. 전자신고 시 국세청 홈택스를 통해 신고와 납부가 동시에 가능합니다. 납부는 인터넷 뱅킹, 신용카드, 은행 창구 등을 통해 할 수 있습니다.

 

 

 

3. 종합소득세 신고 시 유의사항

 

1. 신고 기한 엄수 : 신고 기한을 놓치면 가산세가 부과될 수 있으므로 반드시 5월 31일까지 신고를 완료해야 합니다.

2. 정확한 소득 파악 : 소득을 누락하거나 잘못 신고할 경우 불이익이 발생할 수 있으므로, 정확한 소득 파악이 중요합니다.

3. 세액 공제 및 감면 : 소득공제 및 세액공제 항목을 잘 확인하여 최대한 활용하는 것이 중요합니다. 예를 들어, 의료비, 교육비, 기부금 등은 소득공제가 가능합니다.

4. 증빙 서류 보관 : 세무조사 등에 대비하여 소득과 관련된 증빙 서류를 철저히 보관해야 합니다. 이는 향후 필요시 제출을 요구받을 수 있습니다.

5. 전문가 상담 : 소득이 다양하고 복잡한 경우 세무사 등 전문가의 도움을 받는 것이 좋습니다. 이는 정확한 신고와 세금 절감을 도울 수 있습니다.

 

 

 

4. 종합소득세의 중요성

 

종합소득세는 국가 재정의 중요한 부분을 차지하며, 성실한 신고와 납부는 공정한 조세 제도의 운영에 기여합니다. 또한, 개인의 소득과 세무 상황을 정확히 파악함으로써 향후 재무 계획 수립에도 중요한 역할을 합니다.
종합소득세 신고는 개인의 책임이므로, 정확하고 성실하게 신고하여 불이익을 피하는 것이 중요합니다. 또한, 종합소득세 신고를 통해 자신의 소득과 세금 상황을 명확히 이해하고, 필요시 세무 전문가의 도움을 받는 것이 바람직합니다.

 

 

5. 종합소득세의 신고기간

 

 

일반적으로 종합 소득세 신고 기간은 5월 1일부터 5월 31일로 해당 기간 전년도 소득 신고를 합니다. 성실신고확인서 제출자는 5월 1일부터 6월 30일까지입니다.

2024년 5월 1일 ~ 2024년 5월 31일

2024년 5월 1일 ~ 2024년 7월 1일(성실신고확인서 제출자)

 

 

 

 

 

 

 

= TRANSLATION =

 

 

1. Overview of Comprehensive Income Tax

Comprehensive income tax is a tax levied on all income earned by an individual during the year. This is a sum of various types of income and includes earned income, business income, interest income, dividend income, pension income, and other income. Comprehensive income tax is taxed differently depending on the type and amount of income, and income deductions and tax credits are made according to certain criteria.



2. the structure of comprehensive income tax


A. Taxable income:
- Earned income: Salaries, bonuses, etc. received by the company
- Business income: Income earned by self-employed persons or freelancers
- Interest income: Interest accrued from bank deposits or bonds, etc
- Dividend income: Stock dividend
- Pension income: Income from pension
- Other income: Prizes, lottery jackpot, honorarium, etc

B. Income deduction:
- There are various deductions, such as basic deductions, personal deductions, and special deductions, which can reduce taxable income.

C. Tax rate:
- The progressive tax rate is applied according to the income level, that is, the higher the income, the higher the tax rate.



3. Explanation by illustration


Case 1: Kim's Comprehensive Income Tax Calculation


Kim is an office worker who works for an IT company, and his annual salary is 50 million won. Also, he earned 5 million won in income from the stock dividend. Let me calculate Kim's comprehensive income tax.

A. Total income:
- Earned income: KRW 50 million
- Dividend income: KRW 5 million
- Gross income: KRW 55 million

B. Income deduction:
- Kim supports two children, himself and his spouse, so he receives basic deductions and personal deductions.
- Basic deduction: 1.5 million won
- Personal deduction: 1.5 million won * 4 people = 6 million won
- Total deduction: 7.5 million won

C. Calculate the tax base:
- Gross income: KRW 55 million
- Income deduction: 7.5 million won
- Tax base: KRW 55 million - KRW 7.5 million = KRW 47.5 million

D. Application of tax rates:
- The progressive tax rate is applied according to the tax base. For example, a 6% tax rate may be applied to the first 12 million won, followed by 15% to the 30 million won, and 24% to the remaining 5.5 million won.

Calculating this step by step:
- First 12 million won: 12 million won * 6% = 720,000 won
- Next 30 million won: 30 million won * 15% = 4.5 million won
- The remaining 5.5 million won: 5.5 million won * 24% = 1.32 million won
- Total tax amount: 720,000 won + 4.5 million won + 1.32 million won = 6.54 million won

E. Tax Credit:
- If Kim can receive 500,000 won as a tax credit, the final tax amount will be 6.54 million won - 500,000 won = 6.04 million won.


Case 2: Lee's Comprehensive Income Tax Calculation


Lee is a self-employed person with an annual business income of 70 million won. Also, interest income of 3 million won was generated from bank deposits. Let me calculate Lee's comprehensive income tax.

A. Total income:
- Business income: 70 million won
- Interest income: KRW 3 million
- Gross income: KRW 73 million

B. Income deduction:
- Mr. Lee has three dependents and himself, so he receives basic deductions and personal deductions.
- Basic deduction: 1.5 million won
- Personal deduction: 1.5 million won * 4 people = 6 million won
- Total deduction: 7.5 million won

C. Calculation of tax base:
- Gross income: KRW 73 million
- Income deduction: 7.5 million won
- Tax base: KRW 73 million - KRW 7.5 million = KRW 65.5 million

D. Application of tax rates:
- The progressive tax rate is applied according to the tax base. For example, a tax rate of 6% may be applied to the first 12 million won, 15% to the next 30 million won, and 24% to the remaining 23.5 million won.

Calculating this step by step:
- First 12 million won: 12 million won * 6% = 720,000 won
- Next 30 million won: 30 million won * 15% = 4.5 million won
- The remaining 23.5 million won: 23.5 million won * 24% = 5.64 million won
- Total tax amount: 720,000 won + 4.5 million won + 5.64 million won = 18.86 million won

E. Tax Credit:
- If Mr. Lee can receive 1 million won as a tax credit, the final tax amount will be 18.6 million won - 1 million won = 9.86 million won.



4. Conclusion


Comprehensive income tax is a method of summing up all individual income and taxing it, which aims to impose a fair tax. Various deductions and tax rates apply depending on the type and amount of income, and these may vary according to each situation. Through the example above, you can understand in detail how the comprehensive income tax is calculated and how income and tax deductions are applied. Through this calculation process, the structure and principle of the comprehensive income tax can be clearly understood.

 

 

 

 

 

Comprehensive Income Tax Return

1. Comprehensive Income Tax Return Overview


Comprehensive income tax is a tax that adds up all the income earned by an individual during the year and reports and pays it. This is a system that comprehensively taxes all income regardless of the type of income, including earned income, business income, interest income, dividend income, pension income, and other income. In Korea, a comprehensive income tax filing period is set from May 1 to May 31 every year, during which you must report and pay for the previous year's income.



2. Comprehensive income tax filing procedures


1. Understanding income: You need to know exactly what income you're reporting, which includes all types of income, including earned income, business income, financial income, and other income.

2. Preparation of necessary documents: Prepare evidentiary documents for each income. For example, earned income requires a receipts for withholding earned income, and business income requires a receipts for withholding business income and documentation of expenses.

3. Tax calculation: The tax base is calculated for each income, and the tax amount is calculated by applying the income tax rate. At this time, the final amount of tax to be paid is calculated by applying the income deduction and tax deduction.

4. Completion of declaration: Complete a comprehensive income tax return by accessing the National Tax Service Hometax (http://www.hometax.go.kr ). E-filing is possible, and the exact amount and evidentiary documents for each income must be entered when completing the declaration.

5. Reporting and payment: Submit the completed return and pay the calculated tax amount. When filing an electronic report, you can report and pay at the same time through the National Tax Service Hometax. Payment can be made through Internet banking, credit card, or bank counters.



3. Precautions for reporting comprehensive income tax


1. Compliance with the reporting deadline: If you miss the reporting deadline, you may be subject to additional taxes, so you must complete the reporting by May 31.

2. Accurate income identification: Accurate income identification is important because omitting or misreporting income can result in disadvantages.

3. Tax deduction and reduction: It is important to check the income deduction and tax deduction items and make the most of them. For example, income deduction is possible for medical expenses, education expenses, and donations.

4. Keep evidentiary documents: You must thoroughly store evidentiary documents related to income in preparation for tax audits, etc. This may be requested to be submitted if necessary in the future.

5. Expert consultation: If your income is diverse and complex, it is recommended that you seek professional help such as a tax accountant. This can help with accurate reporting and tax savings.



4. Importance of Comprehensive Income Tax


Comprehensive income tax is an important part of national finances, and sincere reporting and payment contribute to the fair operation of the tax system. It also plays an important role in establishing future financial plans by accurately grasping individual income and tax conditions.
Comprehensive income tax returns are personal responsibility, so it is important to report accurately and faithfully to avoid disadvantages. In addition, it is desirable to clearly understand your income and tax situation through comprehensive income tax returns and seek help from a tax expert if necessary.




5. Period for reporting comprehensive income tax




In general, the comprehensive income tax filing period is from May 1st to May 31st, and the previous year's income report is filed for that period. Those who submit a confirmation of sincerity report are from May 1st to June 30th.
May 1, 2024 to May 31, 2024
May 1, 2024 to July 1, 2024 (submitter of confirmation of sincerity report)