2023년 세법개정안 상세본 파일(PDF) 공유 및 다운로드

2023년 세법개정안 상세본 파일(PDF) 공유 및 다운로드

2. 2023년 세법개정안 상세본.pdf

1.53MB

 

반응형

목차

I. 경제활력 제고

1. 투자·고용 촉진
(1) 영상콘텐츠 투자 세제지원 확대································································1

1 영상콘텐츠 제작비용 세액공제 확대(조특법)·········································1

2 문화산업전문회사 출자에 대한 법인세 세액공제 특례 신설(조특법)····2

(2) 국가전략기술 및 신성장원천기술 확대····················································3

1 바이오의약품 국가전략기술 추가(조특령·칙)········································3

2 신성장·원천기술 대상 확대(조특령)························································4

(3) 해외진출 기업의 국내복귀(리쇼어링) 세제지원 강화(조특법·령)·······5

(4) 해외자원개발투자 세액공제 도입(조특법)···············································6

(5) 수소제조용 LPG에 대한 개별소비세 감면(개소령)·······························7

(6) R&D 및 신재생에너지 투자 등 특례 적용기한 연장···························8

1 기술 이전·대여소득 과세특례 적용기한 연장(조특법)························8

2 신재생에너지 생산·이용 기자재 관세감면 적용기한 연장(조특법) ·· 8

(7) 우수 외국인력의 국내유입 지원································································9

1 외국인기술자 소득세 감면 적용기한 연장 및 대상 확대(조특법·령) ··· 9

2 외국인근로자 단일세율 특례 적용기한 연장 등(조특법)··················10

(8) 원양어선·외항선원 및 해외건설 근로자 비과세 한도 확대(소득령) ··· 10

(9) 고용지원 특례 적용기한 연장··································································11

1 중소기업 취업자에 대한 소득세 감면 적용기한 연장 및 대상 확대(조특법) ····· 11

2 정규직 근로자 전환기업 세액공제 적용기한 연장(조특법)··············12

3 고용유지 중소.중견기업 세액공제 적용기한 연장(조특법)············13

(10) 외국인관광객의 사후면세점 혜택 확대(외국인관광객면세규정·시행규칙) ·· 13

2. 기업경쟁력 제고
(1) 가업승계에 따른 세부담 완화··································································14

1 가업승계 증여세 과세특례 혜택 확대(조특법·령, 상증법)···············14

2 가업상속공제 사후관리요건 완화(상증령)············································15

(2) 해외건설자회사 대여금에 대한 대손충당금 손금산입 특례 신설(조특법) ··· 16

(3) 글로벌최저한세 제도의 시행시기 조정(국조법)···································17

(4) 해외자원개발 해외자회사 배당금 익금불산입등 요건 완화(법인법)···17

(5) 대학의 수익용 자산 대체취득에 대한 세제지원 확대(조특법·령)·······18

(6) 동업기업 과세특례 적용범위 합리화(조특법·령)··································19

(7) 지주회사 설립 등에 대한 과세특례 적용기한 연장(조특법) ··········· 20

3. 창업·벤처 활성화
(1) 직무발명보상금 비과세 한도 상향 등(소득법)··································21

(2) 민간벤처모펀드 활성화를 위한 세제지원··············································22

1 민간벤처모펀드 출자에 대한 법인세 세액공제 특례 허용(조특법)·····22

2 벤처투자조합 등 출자에 대한 과세특례 적용대상에 민간벤처모펀드

출자 추가(조특법)······················································································23

3 민간벤처모펀드 운용사가 제공하는 자산관리·운용 용역 면세(부가령) ······ 24

4 양도소득세 과세특례 대상에 민간벤처모펀드 추가(조특법)············25

5 민간벤처모펀드를 통한 벤처기업 등 출자시 양도차익 비과세(조특법) ·· 26

(3) 기술혁신형 M&A 세액공제 확대····························································27

1 기술혁신형 M&A에 대한 주식등 취득기간 확대(조특법·령)··········27

2 기술혁신형 M&A에 대한 세액공제 적용 시 기술가치금액 상향(조특령) ·· 28

II. 민생경제 회복

1. 서민·중산층 부담 경감
(1) 장기 주택저당 차입금 이자상환액 소득공제 확대(소득법)···············29

(2) 주택청약종합저축 소득공제 한도 상향(조특법)···································30

(3) 주택간주임대료 소형주택 특례 적용기한 연장(소득법)·····················30

(4) 전통시장 및 문화비 사용분 신용카드 소득공제율 한시 상향(조특법) ···· 31

(5) 기부금에 대한 세제지원 강화 ······························································32

1 고액기부에 대한 공제율 한시 상향(소득법)········································32

2 자원봉사용역 가액 상향 및 적용대상 확대(소득법)··························32

(6) 반려동물 진료비에 대한 부가가치세 면제(부가령) ···························33

(7) 경차 유류세 환급 적용기한 연장(조특법)·············································34

(8) 맥주·탁주 주세율 물가연동제 개선(주세법·령)····································35

(9) 생맥주 주세율 한시 경감 적용기한 연장(주세법)·······························35

(10) 농·임·어업용 석유류 면세 적용기한 연장(조특법) ··························36

(11) 영구임대주택 난방용역 부가가치세 면제 적용기한 연장(조특법) ···36

(12) 학교·공장 등의 급식용역 부가가치세 면제 적용기한 연장(조특법)

2. 소상공인·중소기업 지원
(1) 전통시장에서 지출하는 기업업무추진비 손금산입 한도 확대(조특법) ··· 37

(2) 개인택시용 자동차 부가가치세 환급 제도 신설(조특법) ·················38

(3) 금융기관의 신용회복목적회사 출연 시 손금산입 허용(조특법)············39

(4) 재기중소기업인 특례 대상 확대 및 적용기한 연장(조특법·령)················40

(5) 영세사업자 체납액 징수특례 적용기한 연장(조특법)···························41

(6) 착한 임대인 세액공제 적용기한 연장(조특법)·····································42

(7) 영세 자영업자 지원 부가가치세 특례 적용기한 연장························43

1 면세농산물 등 의제매입세액 공제율 확대 특례 적용기한 연장(부가법) ···· 43

2 신용카드 등 사용 세액공제 우대 특례 적용기한 연장 등(부가법·령) ···· 44

3 일반택시 운송사업자 부가가치세 납부세액 경감 적용기한 연장(조특법) ··· 45

(8) 성실사업자 등에 대한 의료비 등 세액공제 적용기한 연장(조특법)····46

(9) 택시연료 개별소비세 등 감면 적용기한 연장(조특법)····························46

III. 미래 대비

1. 결혼·출산·양육 지원
(1) 혼인에 따른 증여재산 공제 신설(상증법)·············································47

(2) 자녀장려금 대상 및 지급액 확대(조특법)·············································49

(3) 출산·양육수당 등에 대한 지원 강화

1 출산·보육수당 비과세 한도 상향(소득법)············································50

2 근로자 출산·양육 지원금액 손금·필요경비 인정 근거 마련(법인령, 소득령) ···· 50

(4) 영유아 의료비 세제지원 강화(소득법·령)··············································51

2. 청년 자산형성 및 노후대비
(1) 청년 도약계좌 등 가입요건 완화

1 저축지원 금융상품 가입대상 확대(조특법)··········································52

2 저축지원 금융상품 가입시 소득요건 기준연도 개선(조특법)··········53

(2) 청년형 장기펀드 소득공제 전환가입 허용 등(조특법·령)··················54

(3) 장병내일준비적금 비과세 적용기한 연장(조특법)·······························55

(4) 청년우대형 주택청약종합저축 비과세 적용기한 연장(조특법)·········55

(5) 노후 연금소득에 대한 세부담 완화(소득법)·········································56

3. 지역균형 발전
(1) 지역특구 세액감면 적용기한 연장(조특법)···········································57

(2) 농어촌특별세 유효기간 10년 연장(농특법)···········································58

IV. 납세편의 및 형평 제고

1. 납세자 권익 보호
(1) 조세불복 관련 소액사건 범위 확대(국기령·칙)····································59

(2) 조세불복 대리인 적용범위 확대(국기법·령)··········································60

(3) 조세심판의 공정성 제고(국기령)·····························································60

(4) 공익법인 지출의무 위반 제재 완화 등 제도 합리화(상증법·령)···········61

(5) 수정신고시 관세 과소신고가산세 감면 확대(관세법)·························62

(6) 주류제조면허 취소사유 중 주세포탈 기준금액 현실화(주류면허법)····63

(7) 수출입물품 검사 수수료 폐지(관세법)···················································64

(8) 부동산 양도소득세 알기 쉽게 새로 쓰기··············································65

1 양도소득세 개관규정 신설(소득법) ······················································ 65

2 1세대 1주택 비과세 규정 정비(소득령)················································66

3 1세대 1주택 비과세 특례 개괄규정 신설 및 규정 정비(소득령)····67

4 1세대 1주택 비과세 특례 중 장기임대주택 관련 규정 정비(소득령)·68

5 다주택자 양도소득세 중과 제외 개괄규정 신설(소득령)··················69

6 1세대 1주택 비과세 대상 주택부수토지 범위 도표화(소득령)········70

2. 조세회피 관리 강화
(1) 해외신탁 자료 제출의무 부여(국조법)···················································71

(2) 임직원의 국외 주식기준보상 거래내역 등 제출의무 부여(소득법)····72

(3) 매입자납부특례 적용대상 확대 등(조특법·령)······································73

(4) 우회덤핑 방지제도 도입(관세법)·····························································73

(5) 관세포탈 등 명단공개 대상 확대(관세법·령)········································74

(6) 조세범에 대한 증여세 과세특례 적용 배제(조특법)···························74

(7) 세법상 주택 개념 정비(소득법·령)··························································75

(8) 주류제조·판매면허 취소자의 면허 재취득 제한 강화(주류면허법)······76

(9) 원산지인증수출자 자격신청 시 부정행위 방지 강화(FTA특례법)···77

3. 과세형평 제고
(1) 현금영수증 의무발행대상 업종 확대(소득령) ····································· 78

(2) 플랫폼 종사자 등의 소득파악 기반 공고화 ········································79

1 용역제공자에 관한 과세자료 제출에 대한 세액공제 적용기한 연장(조특법) ····· 79

2 사업소득에 대한 소액 부징수 예외 추가(소득법)······························79

(3) 수입배당금 익금불산입 규정 합리화(법인법·령)··································80

(4) 농업회사법인 법인세 감면 대상소득 합리화(조특령)·························81

(5) 조세조약 정기 이행협의체 설치 근거 마련(국조법)···························82

V. 기타

[소득세 및 법인세]
(1) 육아휴직수당 비과세 적용대상 확대(소득법)·······································83

(2) 기부금영수증 발급명세서 명칭 변경(소득법·령)··································83

(3) 의료비 세액공제 대상 확대(소득령)·······················································84

(4) 근로·자녀장려금 기한 후 신청 시 지급금액 인상(조특법)················84

(5) 신탁세제 합리화(법인법·령, 소득법)·······················································85

(6) 자본거래 과세 합리화················································································86

1 잉여금의 자본전환 시 과세범위 합리화(법인령)································86

2 자본준비금 등 감액배당 시 과세범위 합리화(법인법)······················87

3 자본잉여금 감액배당 시 장부가액 계산방법 명확화(법인령)··········88

(7) 연결법인 해산 시 연결법인 변경신고 기한 합리화(법인법)·············88

(8) 연결납세방식의 조기 포기 허용 예외사유 신설(법인법)···················89

(9) 연결법인 간 결손금 공제 정산기준 합리화(법인법·령)······················90

(10)  연결모법인 합병 시 구분경리 예외적용 명확화(법인법)·················91

(11)  가상자산 거래내역 등의 제출기한 명확화(법인법)···························91

(12)  공익목적 기부금 손금산입을 위한 공익법인 지정 특례(법인령)·········92

(13)  신협공제 책임준비금 손금산입 대상에 포함(법인령)·······················93

(14)  중소기업 특별세액감면 적용 업종명 명확화(조특법)·······················94

(15)  알뜰주유소 전환 중소기업 세액감면 특례 적용기한 종료(조특법)···94

(16)  R&D 관련 출연금 등의 과세특례 적용기한 연장(조특법)··············95

(17)  에너지 절약시설에 대한 가속상각 특례 적용기한 연장(조특법)···95

(18)  사업전환 무역조정지원기업에 대한 과세특례 적용기한 종료(조특법) ···· 96

(19)  재무구조개선계획에 대한 과세특례 적용기한 연장(조특법)···········97

(20)  벤처기업 매각 후 재투자에 대한 과세특례 적용기한 연장(조특법) ·· 98

(21) 금융기관의 자산·부채 인수에 대한 법인세 과세특례 적용기한 연장(조특법) ···· 99

(22) 공공기관의 혁신도시 등 이전 시 법인세 등 감면 적용기한 연장(조특법) ······ 99

(23)  영농조합법인 등의 농어업경영체 등록 요건 규정 및 과세특례 적용기한 연장(조특법)··100

(24)  신용회복목적회사에 대한 과세특례 적용기한 연장(조특법)·········101

(25)  사업재편계획에 대한 과세특례 적용기한 연장(조특법)·················102

(26)  지역개발사업구역 창업기업 등의 세액감면 추징사유 합리화(조특법) ······ 103

(27)  금·스크랩 등 사업자 세액공제 적용기한 종료(조특법)··················103

(28)  세액공제 후 시설인정 시 과소신고 가산세 면제(국기법)·············104

(29)  배당소득 이중과세 조정을 위한 배당가산율 조정(소득법)···········105

(30) 공모리츠·부동산펀드 과세특례 적용기한 연장 등(조특법·령)······106

(31) 우정사업본부・연기금 차익거래에 대한 증권거래세 면제 적용기한 연장(조특법)····107

(32) 금융지주회사 설립을 위한 주식 교환・이전에 대한 증권거래세 면제 적용기한 연장(조특법)····108

(33)  기업재무안정 PEF의 재무구조개선기업 투자에 대한 증권거래세 면제 적용기한 연장(조특법)···108

(34)  온라인투자연계금융업법시행에따른교육세납세의무자규정정비(교육세법)··109

(35)  보험판매 관련 교육세 납세의무자 규정 정비(교육세법)···109

 [양도소득세 및 상속·증여세]

(1)  양도소득세 이월과세 필요경비 합리화(소득법)·································110

(2)  경영회생 지원사업 양도소득세 특례 합리화······································111

1 특례 적용대상·요건 확대(조특법·령)···················································111

2 특례 적용 시 취득가액·취득시기 명확화(조특법)····························112

(3)  양도소득세 감면 종합한도 합리화(조특법)·········································113

(4)  경영이양보조금 지급대상 자경농지에 대한 양도소득세 감면

적용기한 연장(조특법)·············································································114

(5)  공익사업용 토지 등에 대한 양도소득세 감면 적용기한 연장(조특법) ·· 115

(6)  공익사업 대토보상에 대한 양도소득세 과세특례 적용기한 연장(조특법) ·· 116

(7)  공익사업에 따른 공장·물류시설 이전 과세특례 적용기한 연장(조특법) ····· 117 

(8)  공익법인 감리업무 수수료 징수 근거 신설(상증법·령)····················118

[부가가치세, 인지세 등]

(1)  전자적용역 공급 간편사업자의 미등록 관련 제재 근거 마련(부가법) ···· 119

(2)  간이과세 포기 철회 근거 마련(부가법)···············································119

(3)  국가 등에 공급하는 도시철도 건설용역 및 사회기반시설 등에 대한

부가가치세 영세율 적용기한 연장(조특법)·········································120

(4)  농어업경영및농어업작업의대행용역에대한특례적용기한연장(조특법)··121

(5)  천연가스 버스에 대한 부가가치세 면제 특례 적용기한 종료(조특법) · 121

(6)  전기·수소전기 버스에 대한 부가가치세 면제 특례 대상 확대(조특법) ····· 121

(7)  재활용폐자원 의제매입세액공제 특례 적용기한 연장(조특법)·······122

(8)  인지세 면제 적용기한 연장(조특법)·····················································122

(9)  농·수협 전산용역 및 수협 명칭사용용역에 대한 부가가치세 면제

1. 적용기한 연장(조특법)··············································································123

(10) 주류 거래질서 관련 과태료 부과 대상 추가(주류면허법) ············124

(11) 전자조달시스템 상 인지세 납부기한 합리화(인지세법)·················124

[국제조세]
(1) 외국인 통합계좌 과세특례 규정 신설(소득법, 법인법)····················125

(2) 비과세・면제 및 제한세율 경정청구 기한 변경(소득법, 법인법)····125

(3) 개별・통합기업보고서 제출기한 단축 등(국조법)·······························126

(4) 해외금융계좌 신고의무 면제대상 확대(국조법)·································127

(5) 글로벌최저한세 제도 보완······································································128

1 글로벌최저한세 부과제척기간의 연장 특례 추가(국기법)··············128

2 글로벌최저한세 적용대상에서 정부 제외(국조법)····························129

3 기업이 무국적고정사업장만 두는 경우는 그룹에서 제외(국조법) 129

4 고정사업장 정의의 명확화(국조법·령)················································130

5 최종모기업 범위 보완(국조법)······························································131

6 유로화 기준금액의 환산 방법(국조령)················································131

7 제외기업 중 구성기업으로 선택가능한 범위 수정(국조법)············132

8 고정사업장 결손의 본점배분 특례(국조법·령)··································132

9 신고이후결정·경정시글로벌최저한세소득·결손금액의조정방법(국조법·령)··133

10 추가세액 비율이 15%를 초과하는 경우 추가세액 산정방법 (국조법·령) ···· 134

11 적격소재국추가세에 따른 글로벌최저한세 면제요건(국조법·령) ·· 135

12 소득산입보완규칙의 구성기업별 배분방식 규정(국조법·령)··········136

13 소득산입보완규칙 세액배분 예외 규정(국조법)································137

14 조직재편에 따른 특례적용 보완(국조법·령)······································138

15 투자구성기업의 특례 적용대상 규정(국조법)····································139

16 투자구성기업의 과세분배방식 적용 시 분배금액 규정(국조법·령) ···· 140

17 해외진출 초기의 다국적기업그룹에 대한 특례 규정(국조법)········140

18 전환기 글로벌최저한세에 따른 추가세액배분액 관련 가산세 부과면제 및 감면(국조법)··141

19 전환기 글로벌최저한세정보신고서 제출오류에 대한 과태료 부과면제(국조법·령) ··· 142

[관세]
(1) 관세조사 정의 및 범위 합리화(관세법)···············································143

(2) 과세자료 확보 실효성 제고(관세법·령)················································144

(3) 관세부과 제척기간 예외 확대(관세법)·················································145

(4) 특수관계자에 대한 자료요구 사유 추가(관세법)·······························146

(5) 용도세율 대상 확대 등 제도개선(관세법)·········································147

(6) 품목분류 사전심사·재심사 제도 보완(관세법)····································148

(7) 관세 중복조사 허용사유 정비(관세법)·················································148

(8) 과세정보 안전성 확보 미이행 제재 신설(관세법·령)························149

(9) 선상 견본품 반출·채취 절차 마련(관세법)··········································149

(10) 자율관리보세구역의 관리사항 변경(관세법)·····································150

(11) 미성년자의 보세사 시험 응시 허용(관세법)·····································150

(12) 특허보세구역 운영인의 결격사유에 보세사의 명의대여죄 추가(관세법) ··· 151

(13) 여행자 휴대품 유치 사유 추가(관세법)···············································151

(14) 보세운송수단 관련 과태료 부과대상 확대(관세법·령)·······················152

(15) 국제항 내 국제무역선에 의한 보세운송 특례절차 도입(관세법·칙)·····152

(16)  보세운송업자등에 대한 행정제재 위임근거 마련(관세법)·············153

(17)  물품검사 손실보상 대상 확대(관세법.령)·······································153

(18)  국가관세종합정보망 운영사업자 및 전자문서중계사업자에 대한

제재 실효성 제고(관세법·칙)································································154

(19)  제주첨단과학기술단지 등 입주기업 수입물품에 대한 관세면제

적용기한 종료(조특법)···········································································155

(20)  금 현물시장에서 거래되는 금지금 관세면제 적용기한 연장(조특법) ·· 155

(21)  관세청의 FTA 활용 지원사업 대상 확대(FTA특례법)····················155

(22)  FTA협정관세 적용 물품의 보정이자 면제사유 명확화(FTA특례법) ······ 156

[국세 제반 분야]
(1) 소유자 변경 시 국세우선원칙 적용 명확화(국기법)·························157

(2) 상속재산 평가방법 차이에 대한 가산세 적용제외 합리화(국기법·령) ······· 158

(3) 법인의 계산서 지연발급가산세의 한도 적용(국기법)·······················159

(4) 조세심판관 임명철회·해촉 사유 합리화(국기법)································159

(5) 비상임조세심판관 임기 확대(국기법)···················································160

(6) 조세심판관합동회의 구성 인원 합리화(국기법)·································160

(7) 과세전적부심사 결정 사유 명확화(국기법)·········································161

(8) 예탁유가증권·전자등록주식등의 압류 절차 신설(국징법)················161

(9) 가상자산 압류 시 체납자 통지규정 정비(국징법)·····························162

(10) 취득이 제한되는 압류재산의 매각 절차 합리화(국징법)···············163

1 취득 자격이 없는 자에 대해 압류재산 매수 제한··························163

2 공매 매각결정기일 변경 근거 신설····················································163

3 공매보증 반환 대상 확대······································································164

(11) 공매재산 취득 시 매수대금의 상계 제도 신설(국징법)·················165

(12) 국세체납정리위원회 구성 상향입법 및 민간위원에 대한 벌칙 적용 시 공무원 의제규정 신설(국징법·령)······166

【참고】 법령명에 대한 약어 설명································································167