임대소득 2000만원 이하 은퇴생활자…공제 확대해 稅부담 안늘린다
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작성자 짱알이 작성일14-03-05 10:01 조회23,400회 댓글121건관련링크
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정부가 이런 방안을 취하는 이유는 연소득 1200만원 이하인 저소득층에게는 분리과세가 불리하기 때문이다. 이들은 종합과세가 될 경우 6%의 세율을 적용받을 수 있는 데다 소득공제 혜택까지 볼 수 있지만 2000만원 이하 월세소득이 분리과세로 의무화되면 14%의 세율을 적용받아 사실상 ’저소득층 증세’가 된다.
예를 들어 현재 월세 100만원을 받고 다른 수입이 전혀 없는 집주인(각종 소득공제 합계는 400만원, 필요경비율은 45.3%로 가정)은 연소득 1200만원에서 필요경비 543만원과 소득공제 400만원을 제외한 256만원에 대한 세금 15만원을 내야 한다. 종합소득 0~1200만원까지 적용되는 소득세율은 6%이다. 그러나 분리과세를 할 경우 세율이 14%로 뛰면서 세금은 92만원으로 올라간다.
하지만 정부는 분리과세를 하더라도 필요경비에 대한 공제와 소득공제 항목들을 확대해 세금을 15만원 수준으로 맞춘다는 방침이다.
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