이 누리집은 대한민국 공식 전자정부 누리집입니다.
법인세할 주민세 신고납부 안내문
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- 작성자
- 세무과(세무1과)
- 작성일
- 2007년 3월 7일(수)
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- 조회수
- 1617
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<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:130%; margin-top:0pt; margin-right:5pt; margin-bottom:0pt; margin-left:5pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:15.6pt; font-weight:bold;><font face=굴림>4월은 12월 결산 법인의 법인세할 주민세 신고납부기간입니다.</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:130%; margin-top:0pt; margin-right:5pt; margin-bottom:0pt; margin-left:5pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:15.6pt;><font face=굴림>2006년 사업년도 결산을 확정하고 세무서에 법인세를 신고한 </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:1.2pt; text-align:justify; line-height:15.6pt;><font face=굴림>법인은 사업년도 </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0.48pt; text-align:justify; line-height:15.6pt;><font face=굴림>종료일부터 4월이내에 법인세할 주민세를 사업장 관할 시ㆍ군ㆍ구</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-0.72pt; text-align:justify; line-height:15.6pt;><font face=굴림>청에 신고납부해야 합니다</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:15.6pt;><font face=굴림>.</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:130%; margin-top:0pt; margin-right:5pt; margin-bottom:0pt; margin-left:5pt;><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:14pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림>ꏚ 신고 및 납부기한 </font></span><font face=굴림><span style=font-size:10pt;></span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 당해 사업년도 종료일부터 4월이내</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0.12pt; text-align:justify; line-height:19.2pt;><font face=굴림>법인세법 또는 국세기본법에 의하여 세액이 결정 또는 경정되는 경우에는 </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:2.4pt; text-align:justify; line-height:19.2pt;><font face=굴림>그</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0.72pt; text-align:justify; line-height:19.2pt;><font face=굴림>고지서의 납부기한, </font></span></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-0.24pt; text-align:justify; line-height:19.2pt;><font face=굴림>신고기간을 연장하는 경우에는 그 연장된 신고기간의 만</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0.48pt; text-align:justify; line-height:19.2pt;><font face=굴림>료일,</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0.12pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:1.08pt; text-align:justify; line-height:19.2pt;><font face=굴림>수정신고를 하는 경우에는 그 신고일부터 각각 1월이내</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:100%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:12pt;><font face=굴림><br></font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:14pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림>ꏚ 과세표준 및 세율</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 과세표준 : 법인세 총부담액(특별부가세 포함)</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 세 율 : 10/100</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:100%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:12pt;><font face=굴림><br></font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:14pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림>ꏚ 신고납부방법</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:고딕,한컴돋움; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림>▶ 인터넷 신고납부</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 인천광역시전자고지납부시스템(</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;text-decoration:underline;><font face=굴림>etax.incheon.go.kr</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림>) ☞ 세액신고납부하기 </font></span><font face=굴림><span style=font-size:10pt;></span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; letter-spacing:-0.48pt; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-0.48pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-1.44pt; text-align:justify; line-height:19.2pt;><font face=굴림>☞ 세액신고납부 ☞ 주민세(법인세할) </font></span><span style=font-family:필기,한컴돋움; font-size:10pt; color:black; letter-spacing:-0.96pt; text-align:justify; line-height:19.2pt;><font face=굴림>※ </font></span><span style=font-family:필기,한컴돋움; font-size:10pt; color:black; letter-spacing:-0.96pt; text-align:justify; line-height:19.2pt; text-decoration:underline;><font face=굴림>회원가입을 하셔야 신고납부가 가능합니다.</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:고딕,한컴돋움; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림>▶ 구청방문 및 기타 신고납부</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 구청 방문 신고서 제출 및 OCR고지서 발급받아 납부</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 수기고지서 작성 납부 : 신고서류는 우편 또는 팩스 제출 가능함</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:고딕,한컴돋움; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림>▶ 신고시 구비서류</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 주민세(법인세할) 신고서 1부.</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 법인세과세표준 및 세액신고서(결산서 별지1호서식) 사본 1부.</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - </font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-0.12pt; text-align:justify; line-height:19.2pt;><font face=굴림>주민세(법인세할) 안분내역서 1부【</font></span><span style=font-family:필기,한컴돋움; font-size:10pt; color:black; letter-spacing:-0.12pt; text-align:justify; line-height:19.2pt;><font face=굴림>사업년도 종료일 현재 사업장이 2개이상의 시 ㆍ군ㆍ구에 소재하는 경우에 한함</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-0.12pt; text-align:justify; line-height:19.2pt;><font face=굴림>】</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:100%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:12pt;><font face=굴림><br></font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:14pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림>ꏚ 가산세 적용</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 신고불성실 가산세 : 미신고 및 부족신고시 20%</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 납부불성실 가산세 : 미납부 및 부족납부시 지연일 1일당 3/10,000</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 미신고 미납부시 : 신고불성실가산세+납부불성실가산세 적용</font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:100%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:12pt;><font face=굴림><br></font></span><font face=굴림><span style=font-size:10pt;> </span></font></p><br />
<p style=font-family:바탕; font-size:14pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림>ꏚ</font></span><span style=font-family:바탕; font-size:10pt; color:black; letter-spacing:-1.54pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림> 문의처 : 부평구청 세무과 주민세팀 ☎032-509-6282, 팩스032-509-7609 </font></span><font face=굴림><span style=font-size:10pt;></span></font></p><br />
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