근로자를 위한 연말정산 안내(2011년)
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근로자를 위한 연말정산 안내(2011년)TRANSCRIPT
- 1. ! . . 1,500 . 1 , . 1 . , . . . e-book . .2011. 11.
2. 2011 ! _ 7 1. ? _ 122. ? _ 133. ! _ 144. _ 165. _ 176. 2011 _ 18 1. ? _ 262. ? _ 283. ? _ 304. ? _ 325. _ 33 3. 1. _ 362. _ 37 _ 39 _ 43 _ 453. _ 464. _ 48 _ 50 _ 52 _ 56 _ 61 _ 63 _ 64 _ 715. _ 75 _ 75 _ 77 _ 78 _ 81 _ 83 _ 88 _ 90 _ 916. _ 92 4. 1. _ 962. _ 983. _ 99 1. _ 106 _ 107 _ 111 _ 112 _ 1142. _ 116 _ 117 _ 1183. ? _ 1224. _ 1245. _ 1256. ! _ 132 5. 2011 !1. ( 12.1 )2. ( 12.1)3. ( 12.2) [ ]4. ( 12.2)5. ( 12.2) [ ]6. (~ 12.3) [ ] ( 12.1 ) 12 1 ( ) ( )2011 ! 007 6. (12.1) ( 12.1.15 Open ) (www.yesone.go.kr) * , ( ) (12.2) , , , , , (, )008 2011 ! 7. (12. 2) ( ) (12. 2 ) 2 5 (122 ) (12. 3 ) ( 3 ) () ( , ) , + , - .2011 ! 009 8. 2011 4 1. ?2. ?3. !4. 5. 6. 2011 9. 10. ? 2 ( ) ( > > ) 2 012 . 11. ? * * , 2. ? 013 12. ! (www.yesone.go.kr) , , , ! . . . . , , , FAX . 20 . . . . . , .014 . 13. , ( ) ,(), () , , , , , , , / , , 3. ! 015 14. 2004 , , * (www.nts.go.kr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~ 97.12.31 95.11.1 30% , , 10 100/110 ( )- 10 ( ) 6. 2011 023 22. 1. ?2. ?3. ?4. ?5. 23. 24. ? () 70 ( ) 06.12.31 , , , 026 . 25. , , , 10 , 1. ? 027 26. ? 3 1 , 1 , ( , , ) ( ) , ( ), ( , ) [{( - ) - (1 10)} (6%)] - ( 55%) 1 () 1~3 4~67~9 10~12* 4 7 10 2 * 12.31 2 028 . 27. 3 () 160() , . , , . . ( ) 3 > 1 1 3 3 2. ? 029 28. ? : > > 2010 12 2011 3 2011 030 . 29. (Signing bonus) ( ) 3. ? 031 30. ? , ~ 10 (, ) 4 , , , , 20 , 6 ( ) 10 , , 20 , 100 (240 ) [ 100(150)] 20 20 10.3.12~ 11.6.30 3 ( 100 )032 . 31. 07 08 09 1011 10128% 8% 6% 6%6% 404617%17%16%15% 15% 808826%26%25%24% 24% 808835%35%35%35% 35% 5. 033 32. 1. 2. 3. 4. 5. 6. 33. 34. , = * - = - 500 100 80500 400 ( - 500) 50% 1,500 1,500 900 ( - 1,500) 15% 3,000 3,000 1,125 ( - 3,000) 10% 4,500 4,500 1,275 ( - 4,500) 5% 2 1 036 . 35. , , , , 1 150 - , , ( ), 6, 2 (, ) 100 , 6 6 , 6 , 6 2. 037 36. 2 , 2 2 1 2 , - - - 038 . 37. 01 1 150 ( ) - ( ) - - 6 (12 31) * (100 ) 60 1951.12.31. ( ), 20 1991. 1. 1. 60 1951.12.31. 20 1991. 1. 1. 18 1994. 1.1. 01_ 039 38. 100 , , = - - - , 100 100 ( ) 500 500 - 400 = 100 4 ( ) 1( ) 2001.12.31 () , , , , , , ( ) 100 ( 08 )040 . 39. 112.31 ( ) 2 (22) (20) ()3 ( ) 4 ( , 65) 5 1 620 7 8 9 , , 01_ 041 40. ( ) , 042 . 41. 02 70 (1941.12.31.) 1 100 1 200 1 50 6 6 1 100 (2005.1.1. ) 1 200 ( ) 3 ( ) ( ) , 02_ 043 42. ( 38 ) , , 6 ( 6 )044 . 43. 03 ( ) 2 2 100 3 [100 ( - 2) 200] 3 : 300, 4 : 500, 5 : 700 2 20 1 , 23 (, ) ( ) ( ) 2 03_ 045 44. , ( 400 ) , 2008 2002. 1. 1. 51 3 1 2 ( ) 046 . 45. 2007 2003 , 2000 20012002 50% 100% ( ) 3. 047 46. 100 100 () * ** ~ 100 , , , 048 . 47. 1 , 4. 049 48. 01 , 100 100 3 , ( ) , , 050 . 49. , , 100 , , 10.6 11.5 10 6 ( ) 01_ 051 50. 02 ( ) 3% 700 , , 65 , ( ) ( ) ( ) (1 50 ) 40 1 1.1~12.31. 052 . 51. * () () ( ) ( ) ( ) , () (www.yesone.go.kr) 200 02_ 053 52. 3% , 100 , 100 ( ) 45 , : , , 054 . 53. , ( 3 ) 02_ 055 54. 03 ( ) (, , ) ( ) ( ) , ( )> 1 300 > 1 900, > ( ) , , , (1 1 ) , ( ) 1) ( 1 50 ) 2), 1) 2) , , 056 . 55. * - - - - - , ( ) ( ) 5 - - 15 1 03_ 057 56. () 9~ 8 ) 11.3 500, 11.8 800 > 1,100[300(500 ) + 800 ()] 900 , 058 . 57. , 300 ( ) 03_ 059 58. , ( 43) 6 6 10 , 38 (, , ) 060 . 59. 04 ( 12 31) 40% ( 300 ) 3 1 (1,000 37) 85 m2 (, 100 m2 ) 04_ 061 60. , 10.1.1. + + 300 + + 1,000(1,500) , 062 . 61. 05 (12 31) , 3 ( ) 40% ( 300 ) 3 2 2 (, , ) 05_ 063 62. 06 ( ) 3 1,000(1,500) ( ) ( ) 15 * 09 2 12 1 5 3 2 , 2 3 064 . 63. 99( 1998.5.22 ~ ) 1999.12.31 2003.1.1 15 , 15 15 , 15 , 33 ( 06.1.1) 3 ( 06.1.1 ) 06_ 065 64. 3 2000.10.31 ( ) 10 (2004.1.1 15 ) 2003.12.31 10 15 600 15 15 1,000 2 > 2005.12.31 > 3 066 . 65. ( )3 (2006.1.1 ) - : - : + - ( ) (2007.1.1 ) 2 06_ 067 66. 3 3 5584 92 4 1 95.11.1. 97.12.31. 95.11.1. 068 . 67. 1 2 2000.10.31. 3 8 15 2000.10.31. 3 , 06_ 069 68. [] + + + + + ( + ) , 3 3 , 15 070 . 69. 07 , , , ( ) 1( - ) 50% ( - ) 30%*2( - ( ) ) 30% ( - ) 10% 1 2011.6.30. (2011.7.1. , )2 (10% ) 30% ( ) 10 110 100 10 07_ 071 70. , , , () , , , , , , 30% ( )072 . 71. () , () ( ) 8 1 5 ( 1 )) 50 = 6.25 7 ( : 35) 100 0.1% 2 ( 40%) , , , - 1 3 2 - 507_ 073 72. 4 ( ) , ARS (http://www.mosf.go.kr > > ) 074 . 73. 01 2000.12.31 2001.1.1 20 18 300 10 55 5 40% 100% 400 72 ( 400) (, 5 min ( , , ) 4% ) 725 2% , , , 3 , , , 5. 075 74. 472( 72, 400) () () () () () 076 . 75. 02 ( ) 1 50 10 210 , 300 , = - , 5 2% 02_ 077 76. 03 40% 2009.12.31. 3 , 3 , ( 10 ) ( 15 ) ( 10 ) ( 09.12.31 88 ) 300 ( 300)( 09 5 ) , , , 2~50 > () ( ) ( ) 10 078 . 77. 7 (09.12.31 )min( , ) 1 8%( 60 ) min( , )1 4%( 30 )5 5 7 , , , , , 3 3 06.1.1. 3 3 , 3 08.1.1. 3 03_ 079 78. 2009.12.31 2010.1.1~2012.12.31 88 2010.1.1 , , , ( ) 080 . 79. 04 2012.12.31. 10% 2 1 , , 10% 30%(08 50%) 20% 04_ 081 80. 1 09 09, 10, 11 1 2 5 6 50% () () () 082 . 81. 05 25% 20% (25%) ( ) , , , : ( - 25%) 20%(25%) : Min(300, 20%) = + = * [( + + )/ ] 20% = * [( )/ ] 25% = - 25% ( ) 05_ 083 82. , , , , , ( ) ( ) ( ) , , , , , , , , , , , , () , , : 20% (), : 25% () 084 . 83. 100 , , ~ (, ) , ( ) ( 126 2) 1 05_ 085 84. 09 2 4 (, ) 1. (www.taxsave.go.kr) > > > / > () 2. ! 1. . 2. . 3. . 4. 2009. 2. 4 . 5. 1 . 6. . , SH, , , , , () .086 . 85. . . (T-money) : www.t-money.co.kr () : www.kardnet.com myb : www.mybi.co.kr : www.busanhanaro.com : www.cashbee.co.kr Upass : www.sbus.or.kr 05_ 087 86. 06 400 , > > ( ) 088 . 87. ()( 0) (6%~35%) 2~4 50%(4 75%) 06_ 089 88. 07 60% 3 1 20% 2 10% 300 3 5% . 2009.12.31 , , 090 . 89. 08 50% (1, 2011)[ - ] 50% 2 (, , , , ) - 10% - 10% - 50% 1 1 , 08_ 091 90. 50 55%275,000 + ( - 50) 30%50 : 50( 125 ) 10% 10% ( ) 1 1995.11.1.~ 1997.12.31. 1995.11.1. 30% ( ) 10 100/110 ( ) 092 . 91. * 10% + 98.1.1 - - ( ) - ( ) - 20% 6. 093 92. 10 094 . 93. 94. ? 100 (, 500 ) 100 . (, 1 ) 2 1 , * , 096 . 95. 12 35,000,00025,000,000 35,000,00025,000,000 11,750,000 10,500,000 11,750,00010,500,000 7,000,000 7,000,0007,000,000 7,000,000 7,000,0007,000,000 16,250,000500,000 9,250,000 7,500,000 15% 6% 6%6% 1,357,500 30,000555,000 450,000 500,000 16,500291,500 247,500 857,50013,500 263,500 202,500 871,000 466,000 1 2 405,000 6% 405,000 1. 097 96. ( = - ) , () 5 ( (www.hometax.go.kr) ) 098 . 97. , , 1 1 1 , 1 ( (, ) 100% ) 3. 099 98. (, , ), (, , , , ), , 15% , = ( ) 15% (15%) 10 (2011.4.1. )100 . 99. () 15% - - - ( ) - < - = = ( ) 2 1 3. 101 100. 10 (2009.12.31.) (2010.1.1.) 5 2 100% 50% , 2009.12.31. 100% 102 . 101. 5 02.1.1 3 06.1.1 > 02.1.1 3 , 06.1.1 1 3. 103 102. 1. 2. 3. ?4. 5. 6. ! ? 103. 104. 106 . 105. [ 37] < 2011.3.28> (1 ) /(2011 ) ( ) , . . 680101-2111111 100-34-56789 [] [ ] ( :)11.01.01.11.12.31. [] [ ] ( :) [] [ ] . (. 6 ) 4 1 - 2,600,000 2,200,000 3,200,000 20,000,000 1,000,000 3,000,000 200,000 ( : 2) 1-12,500,0001,200,000 450,0000 1,400,000 1,200,00018,000,000 1,000,000 2,000,000 200,000 1( ) 400,000 2 1,000,0002,000,000 1 370707-1111111 2,000,000 4 600,0003,200,0001,000,0001 990202-1222222 500,0001,200,00050,000 4 600,0001 090703-4222222 -1. 012 ( 50 1) ( 50 ) ( 50 ) ()( 4 )* 34 5 ( 50 2) ( 50 ) ( 50 ) (1~6) 678( 50 )( 50 ) ( 50 ) * 4~6 .2. . : 1941.12.31. ( 70 : 100 ) . 6 : 2005. 1. 1. ( 6 : 100 )3. .4. : =1, =9 . .5. 2 .6. . 2 126214 .210297( 60g/())1. 107 106. (2 ) () () . (, () , () , () , () ) () (() )() () 2,600,000 100 100 2,600,00065 4,200,000 500,000 4,700,000 ( ) . ( ) 1 300 ()3,200,000 1 300 ( ) () 1 900 ( ) 3,200,000 15 15~29 8,000,000 30 ( ) 600,000 ( ) 50,000 210 297( 60g/())108 . 107. (3 ) (2000 ) 40% 72 (2001 )2,400,000 . 3,000,000 3,000,000 2008 2009 20,000,000 1,000,000 3,000,000 1,200,000 (+++)25,200,000 1 = 21,000,000 ( 20% 10% 3 5%) 1,000,000 ( ) .() ()- 30% 10 100/110 [ ] [ ] [ ] 140 , . 2012 1 ( ) . 1. ( ) ( ) 2.() () ()() () ( )3. () , , , ( ) .4. (), (), 1. () , . 2. . 3. .210 297( 60g/()) 109 108. (7 ) : : 100-34-56789 : : 680101-21111111. : 5 1 ( : 02-7676-7676) : 5 100 ( : 02-8676-7676)2. * . ( )3. * . ( ) 123-12-122112,400,000 2,400,0004. * . ( ) 123-12-122334 3,000,0001,200,000 5. * . ( ) 333-25-2356121,000,000100,0001. . , 0 .2. .3. .4. , , .5. .6. . 210 297( 60g/())110 . 109. [ 43] < 2011.3.28> : : 680101-2111111 ( ) : : 100-34-56789( 2011 ) 6 8 0 1 0 1 - 2 1 1 1 1 1 1- - 11,200,0003 7 0 7 0 7 - 1 1 1 1 1 1 1- - 1 1,000,0003 7 0 7 0 7 - 1 1 1 1 1 1 1 1 0 1 - 0 3 - 4 3 2 1 03 5 800,0003 7 0 7 0 7 - 1 1 1 1 1 1 1 2 1 5 - 9 0 - 9 8 7 6 54 12 1,200,0009 9 0 2 0 2 - 1 2 2 2 2 2 2 1 0 4 - 3 5 - 6 6 7 7 75 1 500,000 -- - -- - -- - 184,700,000 52 1103 1131 .20121 ( ) ( .)1. 1223 , 2008 1 1 .2. , . () 3. 65 , .4. . , .5. . = 1 = 2 , = 3 15 = 4( . .) = 5 . 6. . : 5 ( ) ( .) 210 297( 60g/()) 111 110. [ 45] < 2011.3.28> .( ) 100-34-56789 680101-2111111 5 1( : 02-7676-7676) 5 100( : 02-8676-7676) () 2010 100-82-000011 680101-2111111 1 600,00040 oo 100-82-000023 990202-1222222 1 50,000 10 20 3031 40414250 650,000 600,00050,000 600,000 600,000 50,000 50,000 ( - ) 102011 600,000600,000600,00040201150,000 50,000 50,000210 297( 60g/())112 . 111. ( ) ( ).1. : . . 342 : , 10 . 76 : , 20 . 731(11 ) : 73, 30(2011.6.30. ) . 73111 : 73 11 31(2011.6.30 ) . 341 ( , ): , 40 . 341 : , 41 . 884 : , 42 . : , 502. .3. (): ( 76 ).4. : ( 76 ). , .5. 76 2. () . ( ) ( 10) .6. : (1. , 2. , 3., 4. , 5. , 6. ), , .7. : .8. 2. ( 56 ) .9. . 10 2030 31 4240 41 1 -23- 5510. 4. - 3. () .- .- , , , , .- ( ).- .- .- . 210mm 297mm( 60g/()) 113 112. [ 746] < 2010.4.20> () 68.01.01. 100-34-567891. , (+++) 21,000,000 18,000,000 20,000,000 1,000,0001 68.01.01 2,000,000 2,000,0001 1 37.07.07 1,000,000 1,000,0001 4 99.02.02 1,200,0001,200,000 - 25,200,00024,200,0001,000,0002. 25% (3 25%( 20% ( 25%) ) ( - ) ) () ( ) (++) [(++)/]20% () [ /] 25% 12128 .2012 1 : ( ) 1. ( 745) 2. 210 297[ 60g/()]114 . 113. () 1. .2. , , , . . . 100 . ( 106 7 , ) 100 3. 1, 9 .4. 0, 1, 2, 3, 4 .5. , ( 745) , , . ~ .6. , ( 24) .7. ( ) . ( ) .8. 2. . 115 114. , 3 11 , , (12 5) ()() ( )( ) 30 116 . 115. [ ][ ] 2011 1,000,000 2012.7 [ 162] (2010. 3. 31. )() ()2 680101-2111111 () 5 1 02-7676-7676 2012.03.10 2012.03.10 () () 7,587,283 6,587,283 455,236395,236 250,379 217,379 204,857 177,857 100-200-300000 27,000 452 253 . 2012 7 ( ) : 1. 2. () ( ()) () ( )210297( 54g/)2. 117 116. [ ] (www.hometax.go.kr) , [ ] [ ] [] 1. [ ] 2. 118 . 117. 3. 4. - [ ] - 2. . [] , 2. 119 118. - [] [] . .5. 120 . 119. 6. , , , . [], [] , [ ] . 10 . 71. ( ) , ( ) . () , [step03. ] . (www.hometax.go.kr) 1146, 1148 (2010 ) 2. 121 120. ? () , , , (, ), , 3 : : 100 : 20 , 60 100 20 2 = + (20 - 1)122 . 121. : ( ) 333 () [ ] 1 2345 6 78 3,320 3,340 147,290 128,54079,800 61,480 48,360 35,230 27,790 22,540 333 ? ( ) : 20 : 20 1- 1 147,290, 2- 2 128,540, 1 2- 2 128,540, , 3- 3 79,800, 2 324 61,480, , 2 425 48,360, 3 436 35,230, , 3 537 27,790 (2010.12.30 ) (http://www.nts.go.kr) >>3. ? 123 122. , 5 (www.hometax.go.kr) > > (, ) 124 . 123. >www.yesone.go.kr , ( 20 ) ( ) ( )(, ) (GPKI) 5. 125 124. , , (4), () (SMS)() 1 > (1544-7020) ( ) ( ) , , , , (), () (www.yesone.go.kr) [ ] [] [ ] [] , 1 126 . 125. (1544-7020) [ ] [ ] [ ] [] [ ] (1544-7020) [ /] > > () . , () . : , , () . .[ ] (One Click) .5. 127 126. , , , () () 2010 [ /] [ ] [ ] 128 . 127. ( 6) - .PDF" Tip! , , () e- 5. 129 128. 41 [, ] 370707-1111111( 5 1) 02-7676-7676 680101-2111111 ( ) 5 1() () (, , ) (, ) (, ) () < > 3 1112 31 : 1 13 10 : () (www.yesone.go.kr) () [, ] .2011 12 : (, , , ) 210 297( 54g/())130 . 129. 40 : : 680101-2111111 : 02-7676-7676 : : 100-45-12345 : 165 1 216 3 4 , . . 2011 12 () : () 1. : , , . 2. . 2006 . (, ) 165 ( ) . . 210 297( 54g/())5. 131 130. ! ? > http://call.nts.go.kr > www.nts.go.kr > () > http://.kr, www.taxsave.go.kr () 126 1 2 5 7 (www.nts.go.kr) > > 132 . 131. 2011. 11 . . . 2011 11