학원강사(업종코드940903)_수입별 종합소득세표

 

 

학원강사(940903)_연봉에 따른 환급(납부)예상세액(지방소득세 포함)
연봉	부양가족1명	부양가족2명	부양가족3명	부양가족4명	부양가족5명	부양가족6명
10,000,000	-176,220	-275,220	-330,000	-330,000	-330,000	-330,000
12,000,000	-191,664	-290,664	-389,664	-396,000	-396,000	-396,000
14,000,000	-207,108	-306,108	-405,108	-462,000	-462,000	-462,000
16,000,000	-222,552	-321,552	-420,552	-519,552	-528,000	-528,000
18,000,000	-237,996	-336,996	-435,996	-534,996	-594,000	-594,000
20,000,000	-253,440	-352,440	-451,440	-550,440	-649,440	-660,000
22,000,000	-268,884	-367,884	-466,884	-565,884	-664,884	-726,000
24,000,000	-284,328	-383,328	-482,328	-581,328	-680,328	-779,328
26,000,000	-299,772	-398,772	-497,772	-596,772	-695,772	-794,772
28,000,000	-315,216	-414,216	-513,216	-612,216	-711,216	-810,216
30,000,000	-330,660	-429,660	-528,660	-627,660	-726,660	-825,660
32,000,000	-346,104	-445,104	-544,104	-643,104	-742,104	-841,104
34,000,000	-361,548	-460,548	-559,548	-658,548	-757,548	-856,548
36,000,000	-376,992	-475,992	-574,992	-673,992	-772,992	-871,992
38,000,000	-392,436	-491,436	-590,436	-689,436	-788,436	-887,436
40,000,000	-407,880	-506,880	-605,880	-704,880	-803,880	-902,880
42,000,000	-365,310	-522,324	-621,324	-720,324	-819,324	-918,324
44,000,000	-304,920	-537,768	-636,768	-735,768	-834,768	-933,768
46,000,000	-244,530	-492,030	-652,212	-751,212	-850,212	-949,212
48,000,000	-184,140	-431,640	-667,656	-766,656	-865,656	-964,656
50,000,000	-123,750	-371,250	-618,750	-782,100	-881,100	-980,100
52,000,000	-63,360	-310,860	-558,360	-797,544	-896,544	-995,544
54,000,000	-2,970	-250,470	-497,970	-745,470	-911,988	-1,010,988
56,000,000	57,420	-190,080	-437,580	-685,080	-927,432	-1,026,432
58,000,000	117,810	-129,690	-377,190	-624,690	-872,190	-1,041,876
60,000,000	178,200	-69,300	-316,800	-564,300	-811,800	-1,057,320
62,000,000	238,590	-8,910	-256,410	-503,910	-751,410	-998,910
64,000,000	298,980	51,480	-196,020	-443,520	-691,020	-938,520
66,000,000	359,370	111,870	-135,630	-383,130	-630,630	-878,130
68,000,000	419,760	172,260	-75,240	-322,740	-570,240	-817,740
70,000,000	480,150	232,650	-14,850	-262,350	-509,850	-757,350
72,000,000	540,540	293,040	45,540	-201,960	-449,460	-696,960
74,000,000	600,930	353,430	105,930	-141,570	-389,070	-636,570
76,000,000	661,320	413,820	166,320	-81,180	-328,680	-576,180
78,000,000	721,710	474,210	226,710	-20,790	-268,290	-515,790
80,000,000	782,100	534,600	287,100	39,600	-207,900	-455,400
82,000,000	842,490	594,990	347,490	99,990	-147,510	-395,010
84,000,000	902,880	655,380	407,880	160,380	-87,120	-334,620
86,000,000	963,270	715,770	468,270	220,770	-26,730	-274,230
88,000,000	1,023,660	776,160	528,660	281,160	33,660	-213,840
90,000,000	1,084,050	836,550	589,050	341,550	94,050	-153,450
92,000,000	1,144,440	896,940	649,440	401,940	154,440	-93,060
94,000,000	1,204,830	957,330	709,830	462,330	214,830	-32,670
96,000,000	1,265,220	1,017,720	770,220	522,720	275,220	27,720
98,000,000	1,325,610	1,078,110	830,610	583,110	335,610	88,110
1억	1,386,000	1,138,500	891,000	643,500	396,000	148,500

 

1. 학원강사(업종코드:940903)의 '연봉별 종합소득세 예상세액표'입니다.

: 단순경비율대상자기준

 

2. 표의 값을 구한 계산식은 아래와 같습니다.  

 

1) 수입금액 - 필요경비(61.7%) - 인적공제(부양가족1인당 150만원) = 과세표준

2) 과세표준 * 종합소득세율 = 산출세액

3) 산출세액 - 기납부세액(수입금액의 3%) = 환급(납부세액)

4) 환급(납부세액) * 110% = 지방소득세를 포함한 환급(납부세액) 

 

3. 연금불입액 및 기부금 등이 있는 경우 납부할 세액이 추가적으로 감소합니다.

 

 

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