2016«â€‍ ‰â€‍¸«²â€¢°“‰ â€¢ â€â€‍‰â€ † ‰â€¹“–‰« ¹ °“‰ â€¢ww2

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  • 보도자료 (상세본)

    이 자료는 2016년 12월 28일(수) 조간부터 사용하여 주시기 바랍니다.

    2016년 세법개정

    후속 시행령 개정

    2016. 12. 28.

    기 기 기 기 기 기 기 기 기 기 획 획 획 획 획 획 획 획 획 획 재 재 재 재 재 재 재 재 재 재 정 정 정 정 정 정 정 정 정 정 부부부부부부부부부부기 획 재 정 부

  • 목 차

    1. 소득세법 시행령

    (1) 국외근무 근로자의 비과세급여 범위 조정 ·······································1

    (2) 직무발명보상금 비과세 한도 규정 ············································2

    (3) 장기저축성 보험의 보험차익 비과세 한도 축소 ····················3

    (4) 신종금융상품 이자․배당소득 과세근거 보완 ························4

    (5) 비상장법인 소액주주 임원의 사택제공이익 비과세 ··············5

    (6) 연금 인출시 부득이한 사유 범위 보완 ····································6

    (7) 즉시상각 의제대상 확대 ······························································7

    (8) 학자금대출 상환액 교육비 세액공제 ········································8

    (9) 체험학습비에 대한 교육비 세액공제 적용 ······························9

    (10) 상장주식 양도소득세 과세대상 대주주 범위 확대 ············10

    (11) 비상장주식 대주주 범위 조정 ················································11

    (12) 파생상품등 양도소득세 과세대상 확대 ································12

    (13) 국외전출시 주식 양도소득세 과세특례 ································13

    (14) 연금계좌 가입자의 연금납입확인서 제출부담 경감 ··········14

    (15) 사업용 계좌 제도 보완 ····························································15

    (16) 주택임차차입금 상환액 소득공제 대상 확대 ······················16

    (17) 근로소득 간이세액표 개정 ······················································17

    (18) 현금영수증 가맹업종 및 의무발급 업종 확대 ····················18

    (19) 농수산물 중도매인 등 가산세 특례 조정 ····························19

    (20) 일시적 2주택 적용시 잔존주택의 양도기간 연장 ················20

  • 2. 법인세법 시행령

    (1) 수협법상 조합공동사업법인을 비영리내국법인에 추가 ······ 21

    (2) 비영리법인 수익사업의 범위 합리화 ······································22

    (3) 해외완전자회사간 합병시 의제배당 과세이연 ···························23

    (4) 사업재편계획에 따른 구조조정에 대한 세제지원 확대 ·············24

    (5) 푸드뱅크의 손비 인정 대상 확대 ················································25

    (6) 부동산임대업 주업 법인 등에 대한 과세합리화 ························26

    (7) 채무보증 구상채권 대손금 손금산입 대상 조정 ························27

    (8) 업무용승용차 관련 비용 손금산입 보완 ·····································28

    (9) 의료법인의 고유목적사업준비금 지출용도 확대 ························29

    (10) 보증보험의 비상위험준비금 손금산입 한도 조정 ····················30

    (11) 대손충당금 금융회사 특례에 수협은행 추가 ····························31

    (12) 물적분할 ‧ 현물출자시 계속 과세이연 범위 확대 ·····················32

    (13) 기업소득환류세제 적용시 기업소득 계산방법 명확화 ·············33

    (14) 기업소득환류세제 적용시 투자범위 확대 ·································34

    (15) 청산소득이 비과세되는 조직변경 사유 추가 ····························35

    (16) 합병 후 구분경리가 면제되는 동일사업 범위 확대 ················36

    3. 조세특례제한법 시행령

    (1) 고용‧투자․R&D 관련 세제지원 대상업종 확대 ·····················37

    (2) 청년창업 중소기업의 범위 ························································38

    (3) 창업중소기업에 대한 세액감면요건 보완 ······························39

    (4) 신성장동력‧원천기술 R&D 세액공제 대상기술 및 공제율 ·· 40

    (5) R&D 세액공제시 위탁․공동 연구개발기관 범위 확대 ········ 42

    (6) 기술이전 및 기술취득 등 과세특례 개선 ······························43

  • (7) 대․중소기업 상생협력에 대한 세제지원 확대 ·····················44

    (8) 지역특구 세제지원 감면한도 대상 서비스업 범위 ··············45

    (9) 내국법인이 벤처기업 등에 출자시 세액공제 ························46

    (10) 창업․벤처전문 PEF 출자․투자확인서 발급 ···························47

    (11) 안전설비 등 투자세액공제 대상에 내진보강설비 추가 ···· 48

    (12) 신성장기술 사업화시설 투자에 대한 세액공제 ··················49

    (13) 영상콘텐츠 제작비용에 대한 세액공제 ································50

    (14) 중소·중견기업에 대한 가속상각 특례 신설 ························51

    (15) 중소기업 근로소득 증대세제 적용 기준 ······························52

    (16) 중소기업 고용증가 인원 사회보험료 세액공제 확대 ········ 53

    (17) 사업전환중소기업 등 세액감면 요건 완화 ··························54

    (18) 금융채무 상환을 위한 자산매각에 대한 과세특례 확대 ······ 55

    (19) 재무구조개선계획에 따른 채무 인수‧ 등에 대한 과세특례 확대·······56

    (20) 벤처기업 주식 매각후 재투자시 과세이연 요건 완화 ······ 57

    (21) 합병시 중복자산 처분에 대한 과세특례 확대 ····················58

    (22) 사업재편계획에 따른 계열회사간 주식교환시 과세이연 ······ 59

    (23) 본사 지방 이전시 과세특례 계산 합리화 ····························60

    (24) 중소기업의 지방이전 세액감면 제도 보완 ··························61

    (25) 기부장려금단체 지정 요건 및 배분방법 명확화 ················62

    (26) 주택청약종합저축 소득공제 신청서류 간소화 ····················63

    (27) 임대주택펀드의 투자비율 계산방법 등 명확화 ··················64

    (28) 개인종합자산관리계좌(ISA) 가입서류 일원화 ·····················65

    (29) 월세 세액공제 확대 ··································································66

    (30) 공모리츠에 대한 현물출자시 과세특례 신설 ······················67

    (31) 근로․자녀장려금 환급 등 절차 보완 ·······································68

  • (32) 외국 연․기금의 소득원천별 과세 적용범위 확대 ················69

    (33) 자본확충목적회사에 대한 과세특례 세부사항 규정 ··········70

    (34) 해외진출기업 국내복귀 세제지원 대상 및 요건 ················71

    (35) 석유제품 전자상거래 공제대상 범위 신설 ··························72

    (36) 평창 동계올림픽 관련 법인세 및 부가가치세 지원 ··········73

    (37) 우정사업본부 차익거래에 대한 증권거래세 면제 ··············74

    (38) 신성장산업 중심 외국인투자기업 세제지원 개편 ··············75

    (39) 중고차 구입에 대한 신용카드등 소득공제 적용 ················76

    (40) 전통시장 소득공제 제외대상 추가 ··

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