종합소득세 금융소득종합과세 비교과세 사례(3)
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□ 이자소득과 사업소득이 함께 있는 경우
(1) 2022년도 종합소득현황
① 은행예금 이자 : 60,000,000원
② 사업소득금액 : 30,000,000원
(2) 종합소득공제는 5,100,000원으로 가정
세금계산내역
(1) 종합과세 되는 금융소득금액
① 종합과세 되는 금융소득 : 60,000,000원
(2) 종합소득 산출세액의 계산
① 금융소득을 기본세율로 과세 시 산출세액
(2천만원 초과금액 + 사업소득금액 - 종합소득공제) * 기본세율 - 누진공제액 + 2천만원*14%
(40,000,000 + 30,000,000 - 5,100,000)*24% - 5,220,000 + 20,000,000*14% = 13,156,000원
② 금융소득을 원천징수세율로 과세 시 산출세액
금융소득금액*14% + (사업소득금액 - 종합소득공제)*기본세율 - 누진공제
= 60,000,000*14% + (30,000,000-5,100,000)*15%-1,080,000 = 11,055,000원
③ 종합소득산출세액은 ①과 ② 중 큰 금액인 13,156,000원
- 이전글단수 감정기관에 의한 감정가액의 시가인정 범위 23.05.21
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