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ojjune |
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2009-10-06 10:10 |
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º¸À¯ÁßÀÎ »ó°¡¸¦ ¾çµµÇÏ·Á°í Çϴµ¥ ¾çµµÂ÷Àͺ° ¾çµµ¼¼À²Àº ¾î¶»°Ô µÇ´ÂÁö¿ä?
¶ÇÇÑ »ó°¡µµ Àå±âº¸À¯°øÁ¦°¡ ÀÖ´ÂÁö¿ä? ÀÖ´Ù¸é Àå±âº¸À¯±â°£º° °øÁ¦À²Àº ¾î¶»°Ô µÇ´ÂÁö¿ä?
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1. ¾çµµ¼Òµæ¼¼À²(2009³â)
1200¸¸¿øÀÌÇÏ 6%
1200¸¸¿øÃÊ°ú 4600¸¸¿øÀÌÇÏ 16% (2010³â 15%)
4600¸¸¿øÃÊ°ú 8800¸¸¿øÀÌÇÏ 25% (2010³â 25%)
8800¸¸¿øÃÊ°ú 35% (2010³â 33%)
2. Àå±âº¸À¯Æ¯º°°øÁ¦
¾çµµÂ÷ÀÍ - (¾çµµÂ÷ÀÍ X °±âº¸À¯±â°£º° °øÁ¦À²)
º¸À¯±â°£
3³âÀÌ»ó 4³â¹Ì¸¸ 10%
4³âÀÌ»ó 5³â¹Ì¸¸ 12%
5³âÀÌ»ó 6³â¹Ì¸¸ 15%
6³âÀÌ»ó 7³â¹Ì¸¸ 18%
7³âÀÌ»ó 8³â¹Ì¸¸ 21%
8³âÀÌ»ó 9³â¹Ì¸¸ 24%
9³âÀÌ»ó 10³â¹Ì¸¸ 27%
10³âÀÌ»ó 30%
¿¹¸¦ µé¾î
2001³â 10¿ù 1ÀÏ¿¡ 2¾ï¿ø¿¡ ÃëµæÇÑ »ó°¡¸¦
2009³â 10¿ù 6ÀÏ¿¡ 2¾ï 5õ¸¸¿ø¿¡ ¾çµµÇÏ¿´´Ù¸é
¾çµµÇÑ ±Ý¾× 2¾ï5õ¸¸¿ø
- ÃëµæÇÑ ±Ý¾× 2¾ï¿ø (Ãëµæ¼¼, µî·Ï¼¼, ¹ý¹«»çºñ¿ë, Ãëµæ´ç½Ã º¹ºñ Æ÷ÇÔ)
= ¾çµµÂ÷ÀÍ 5õ¸¸¿ø
-Àå±âº¸À¯Æ¯º°°øÁ¦ 1õ2¹é¸¸¿ø (5õ¸¸¿ø X 24% ; 8³âÀÌ»ó 9³â¹Ì¸¸)
= ¾çµµ¼Òµæ±Ý¾× 3õ8¹é¸¸¿ø
- ±âº»°øÁ¦ 2¹é5½Ê¸¸¿ø(1³â 2,500,000¿ø±îÁö¸¸)
= °ú¼¼Ç¥ÁØ 35,500,000¿ø
¼¼À² (16%) 35,500,000X 16% - 1,200,000¿ø
= ¾çµµ¼Òµæ¼¼ 4,480,000¿ø
-¿¹Á¤½Å°í¼¼¾×°øÁ¦ 448,000¿ø (¾çµµ¼Òµæ¼¼ÀÇ 10%:´Ù´ÙÀ½´Þ±îÁö ½Å°í³³ºÎ)
= ¾çµµ¼Òµæ¼¼ÃÖÁ¾ 4,032,000¿ø
+ Áֹμ¼ 403,200¿ø
= ÃÖÁ¾¼¼±Ý 4,435,200¿ø
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