방문판매원(업종코드940908)_수입별 종합소득세표

 

방문판매원(940908)_연봉에 따른 환급예상세액(지방소득세 포함)
연봉	부양가족1명	부양가족2명	부양가족3명	부양가족4명	부양가족5명	부양가족6명
10,000,000	-264,000	-330,000	-330,000	-330,000	-330,000	-330,000
12,000,000	-297,000	-396,000	-396,000	-396,000	-396,000	-396,000
14,000,000	-330,000	-429,000	-462,000	-462,000	-462,000	-462,000
16,000,000	-363,000	-462,000	-528,000	-528,000	-528,000	-528,000
18,000,000	-396,000	-495,000	-594,000	-594,000	-594,000	-594,000
20,000,000	-429,000	-528,000	-627,000	-660,000	-660,000	-660,000
22,000,000	-462,000	-561,000	-660,000	-726,000	-726,000	-726,000
24,000,000	-495,000	-594,000	-693,000	-792,000	-792,000	-792,000
26,000,000	-528,000	-627,000	-726,000	-825,000	-858,000	-858,000
28,000,000	-561,000	-660,000	-759,000	-858,000	-924,000	-924,000
30,000,000	-594,000	-693,000	-792,000	-891,000	-990,000	-990,000
32,000,000	-627,000	-726,000	-825,000	-924,000	-1,023,000	-1,056,000
34,000,000	-660,000	-759,000	-858,000	-957,000	-1,056,000	-1,122,000
36,000,000	-693,000	-792,000	-891,000	-990,000	-1,089,000	-1,188,000
38,000,000	-726,000	-825,000	-924,000	-1,023,000	-1,122,000	-1,221,000
40,000,000	-759,000	-858,000	-957,000	-1,056,000	-1,155,000	-1,254,000
42,000,000	-792,000	-891,000	-990,000	-1,089,000	-1,188,000	-1,287,000
44,000,000	-825,000	-924,000	-1,023,000	-1,122,000	-1,221,000	-1,320,000
46,000,000	-858,000	-957,000	-1,056,000	-1,155,000	-1,254,000	-1,353,000
48,000,000	-891,000	-990,000	-1,089,000	-1,188,000	-1,287,000	-1,386,000
50,000,000	-924,000	-1,023,000	-1,122,000	-1,221,000	-1,320,000	-1,419,000
52,000,000	-957,000	-1,056,000	-1,155,000	-1,254,000	-1,353,000	-1,452,000
54,000,000	-990,000	-1,089,000	-1,188,000	-1,287,000	-1,386,000	-1,485,000
56,000,000	-1,023,000	-1,122,000	-1,221,000	-1,320,000	-1,419,000	-1,518,000
58,000,000	-1,056,000	-1,155,000	-1,254,000	-1,353,000	-1,452,000	-1,551,000
60,000,000	-1,089,000	-1,188,000	-1,287,000	-1,386,000	-1,485,000	-1,584,000
62,000,000	-1,122,000	-1,221,000	-1,320,000	-1,419,000	-1,518,000	-1,617,000
64,000,000	-1,105,500	-1,254,000	-1,353,000	-1,452,000	-1,551,000	-1,650,000
66,000,000	-1,089,000	-1,287,000	-1,386,000	-1,485,000	-1,584,000	-1,683,000
68,000,000	-1,072,500	-1,320,000	-1,419,000	-1,518,000	-1,617,000	-1,716,000
70,000,000	-1,056,000	-1,303,500	-1,452,000	-1,551,000	-1,650,000	-1,749,000
72,000,000	-1,039,500	-1,287,000	-1,485,000	-1,584,000	-1,683,000	-1,782,000
74,000,000	-1,023,000	-1,270,500	-1,518,000	-1,617,000	-1,716,000	-1,815,000
76,000,000	-1,006,500	-1,254,000	-1,501,500	-1,650,000	-1,749,000	-1,848,000
78,000,000	-990,000	-1,237,500	-1,485,000	-1,683,000	-1,782,000	-1,881,000
80,000,000	-973,500	-1,221,000	-1,468,500	-1,716,000	-1,815,000	-1,914,000
82,000,000	-957,000	-1,204,500	-1,452,000	-1,699,500	-1,848,000	-1,947,000
84,000,000	-940,500	-1,188,000	-1,435,500	-1,683,000	-1,881,000	-1,980,000
86,000,000	-924,000	-1,171,500	-1,419,000	-1,666,500	-1,914,000	-2,013,000
88,000,000	-907,500	-1,155,000	-1,402,500	-1,650,000	-1,897,500	-2,046,000
90,000,000	-891,000	-1,138,500	-1,386,000	-1,633,500	-1,881,000	-2,079,000
92,000,000	-874,500	-1,122,000	-1,369,500	-1,617,000	-1,864,500	-2,112,000
94,000,000	-858,000	-1,105,500	-1,353,000	-1,600,500	-1,848,000	-2,095,500
96,000,000	-841,500	-1,089,000	-1,336,500	-1,584,000	-1,831,500	-2,079,000
98,000,000	-825,000	-1,072,500	-1,320,000	-1,567,500	-1,815,000	-2,062,500
100,000,000	-808,500	-1,056,000	-1,303,500	-1,551,000	-1,798,500	-2,046,000

 

1. 서적,학습지,서적,자동차등 방문판매원(업종코드:940908)의 '연봉별 종합소득세 예상세액표'입니다.

: 단순경비율대상자기준

 

2. 표의 값을 구한 계산식은 아래와 같습니다.  

 

1) 수입금액 - 필요경비(75%) - 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.

 

 

 

-END-