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    양도소득세 양도소득세 분납금액을 분납납부기한까지 미납할 경우 납부지연가산세의 기산점

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    댓글 댓글 2건   조회Hit 166,874회   작성일Date 23-12-12 14:55

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    Q. 양도소득세 분납금액을 분납납부기한까지 납부하지 못하는 경우, 납부지연가산세의 계산 시작점은 당초 신고납부기한 이후부터인지, 아니면 분납납부기한 이후부터인지 궁금합니다.

    A. 소득세법 제112조에 따라, 거주자로서 양도소득세 예정신고납부 또는 확정신고납부에 따른 납부할 세액이 각각 1천만 원을 초과하는 자는 소득세법 시행령 제175조에서 정하는 바에 따라, 그 납부할 세액의 일부를 납부기한이 지난 후 2개월 이내에 분할납부할 수 있습니다. 이때 상기 예정신고기한 또는 확정신고기한까지 관할세무서장에게 분할납부를 신청하여야 하며, 분할납부 신청에 따른 분납금액을 무·과소 납부함에 따른 국세기본법 제47조의4에 따른 납부지연가산세는 각 분납금액을 납부해야하는 날의 다음날부터 각각 계산하는 것입니다.
    관련규정 : 소득세법 제112조[양도소득세의 분할납부], 동법 시행령 제175조[양도소득세의 분납], 국세기본법 제47조의4[납부지연가산세]

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