◈ 2026년부터 변경되는 원천징수 관련 주요내용 ··················································· 11

◈ 자주 발생하는 원천징수 Q&A 모음 ···································································· 21

제1장 원천징수란? ······························································································ 35

원천징수 ··········································································································· 37

원천징수 대상 및 방법 ························································································ 37

거주자와 비거주자의 구분 ···················································································· 41

비사업자의 원천징수의무 ······················································································ 43

원천징수의 세율 ································································································· 45

원천징수의 시기 ································································································· 47

원천징수 배제 ···································································································· 48

원천징수영수증의 발급시기 ··················································································· 49

원천징수의 신고 및 납부절차 ················································································ 50

(간이)지급명세서 ······························································································· 52

원천징수 납세지 ······························································································· 54

원천징수 불이행 가산세 ····················································································· 56

제2장 원천세 신고 및 납부 ··················································································· 60

원천세의 신고·납부 절차 ···················································································· 61

원천징수이행상황신고서 ······················································································· 62

매월 납부 사업자의 원천징수이행상황신고서 세부 작성방법 ········································ 64

분납 및 환급 ····································································································· 81

수정신고 및 경정청구 ························································································· 86

제3장 지급명세서 제출 ························································································· 88

지급명세서 ········································································································ 89

지급명세서 등 제출 불성실 가산세 ········································································ 93

퇴직소득 지급명세서 ··························································································· 95

연금계좌 지급명세서 ··························································································· 96

기타소득 지급명세서 ··························································································· 96

사업소득 지급명세서 ··························································································· 97

금융소득 지급명세서 ··························································································· 98

비거주자 및 외국법인 지급명세서 ········································································· 99

제4장 근로소득 원천징수 ···················································································· 100

근로소득의 범위 ······························································································· 102

일용근로소득의 범위 ·························································································· 106

비과세 근로소득 ······························································································· 109

조세특례제한법상 근로소득 특례 ········································································· 122

지급방식에 따른 근로소득 ·················································································· 125

근로소득의 수입시기(귀속시기) ··········································································· 126

근로소득 원천징수 ···························································································· 127

일반근로자의 연말정산 ······················································································· 135

근로소득금액의 계산 ·························································································· 138

종합소득공제 ·································································································· 139

특별소득공제 ·································································································· 145

그 밖의 소득공제 ····························································································· 154

과세표준과 세율 ······························································································ 162

근로소득·자녀·연금계좌 세액공제 ······································································ 164

보험료·의료비·교육비·기부금 세액공제 ································································ 167

세액감면 ········································································································· 178

근로소득과 관련된 농어촌특별세 ········································································· 185

제5장 퇴직소득 원천징수 ···················································································· 186

퇴직금제도 ······································································································ 187

퇴직소득의 범위 ······························································································· 187

세법상 인정되는 퇴직 ························································································ 189

퇴직소득의 수입시기 ·························································································· 190

퇴직소득세 계산 ······························································································· 192

퇴직소득 세액의 정산 ························································································ 194

퇴직소득의 연금수령 ·························································································· 196

퇴직소득의 원천징수 ·························································································· 197

임원퇴직금의 한도 ····························································································· 199

제6장 금융소득 원천징수 ···················································································· 202

이자소득의 범위 ······························································································· 203

이자소득의 핵심 포인트 ······················································································ 204

배당소득의 범위 ······························································································· 205

배당소득의 핵심 포인트 ······················································································ 207

집합투자기구로부터의 이익 ·················································································· 207

비과세 또는 금융소득에서 제외되는 소득 ······························································· 209

금융소득 수입시기 ····························································································· 211

금융소득 원천징수 시기 ······················································································ 213

금융소득 소득세의 원천징수 방법 및 세율 ······························································ 214

금융소득 법인세 원천징수 방법 및 원천징수 세율 ··················································· 217

가지급금 및 가수금의 이자소득 ·········································································· 218

원천징수영수증 발급 방법 ·················································································· 219

제7장 연금소득 원천징수 ···················································································· 221

연금소득의 범위 ······························································································· 222

비과세 연금소득 ······························································································· 226

연금소득 수입시기 ····························································································· 226

연금소득 원천징수 ····························································································· 226

연금소득금액 계산방법 ······················································································ 229

제8장 사업소득 원천징수 ···················································································· 231

원천징수 대상 사업소득 ······················································································ 232

사업소득 원천징수의무자 ···················································································· 236

사업소득 원천징수 ····························································································· 236

원천징수영수증 발급 ·························································································· 237

사업소득 연말정산 ····························································································· 237

제9장 기타소득 원천징수 ···················································································· 240

기타소득의 범위 ······························································································· 241

기타소득의 수입시기 ·························································································· 244

기타소득의 계산 ······························································································· 245

기타소득 원천징수 ····························································································· 247

분리과세와 종합과세 ·························································································· 249

제10장 종교인소득 원천징수 ··············································································· 251

종교인소득 ······································································································ 252

종교관련종사자 ································································································ 253

종교단체 ········································································································· 254

종교인소득의 구분 ···························································································· 255

종교인소득의 과세체계 ······················································································ 255

종교인소득의 원천징수 선택 ··············································································· 258

종교인소득 간이세액표 ······················································································ 259

종교인소득에 대한 연말정산 ··············································································· 260

제11장 법인세의 원천징수 ·················································································· 264

원천징수 대상 소득 ·························································································· 264

원천징수 대상기관 ···························································································· 264

원천징수 세율 ·································································································· 264

원천징수 방법 ·································································································· 264

기타 ··············································································································· 264

제12장 지방소득세의 원천징수 ············································································ 265

특별징수의무자 ································································································ 265

특별징수의 시기 ······························································································· 265

세율 ··············································································································· 265

세액의 납부 ····································································································· 265

납세지 ············································································································ 266

가산세 ············································································································ 267

소액부징수 ······································································································ 267

제13장 농어촌특별세의 원천징수 ········································································· 268

납세의무자 ······································································································ 268

원천징수의무자 ································································································ 268

근로소득 중 농어촌특별세 과세 ·········································································· 268

이자소득·배당소득의 농어촌특별세 과세 ······························································· 268

농어촌특별세 비과세 ························································································· 268

납세지 ············································································································ 269

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