소득세법 시행령
Article 145 (Standard Expense Ratio and Simple Expense Ratio)
제145조 기준경비율 및 단순경비율
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
제143조제3항에 따른 기준경비율 또는 단순경비율은 국세청장이 규모와 업황에 있어서 평균적인 기업에 대하여 업종과 기업의 특성에 따라 조사한 평균적인 경비비율을 참작하여 재정경제부령으로 정하는 절차를 거쳐 결정한다. <개정 2000.12.29, 2002.12.30, 2010.6.8, 2022.10.4, 2025.12.30>
The standard expense ratio or simple expense ratio under Article 143 (3) shall be determined by the Minister of Economy and Finance, through procedures prescribed by a decree of the Minister of Economy and Finance, taking into account the average expense ratio investigated by the Commissioner of the National Tax Service for enterprises of average size and business conditions, according to industry and enterprise characteristics. <Amended by Act No. 11652, Dec. 29, 2000, Act No. 12173, Dec. 30, 2002, Act No. 10332, Jun. 8, 2010, Act No. 18561, Oct. 4, 2022, Act No. 19930, Dec. 30, 2025>
삭제 <2022.10.4>
Deleted <Oct. 4, 2022>
국세청장은 당해 과세기간에 적용할 경비율 및 추계방법(2 이상의 추계방법을 정하는 경우에는 그 적용에 관한 사항을 포함한다)을 당해 과세기간에 대한 과세표준확정신고기간 개시 1개월 전까지 확정하고 이를 고시하여야 한다. <개정 2000.12.29, 2008.2.22, 2010.6.8, 2013.2.15, 2022.10.4>
The Commissioner of the National Tax Service shall determine and publicly announce the expense ratio and estimation methods to be applied for the relevant taxation period (including matters concerning their application when two or more estimation methods are prescribed) by one month prior to the start of the final tax return period for the relevant taxation period. <Amended by Act No. 11652, Dec. 29, 2000, Act No. 9558, Feb. 22, 2008, Act No. 10332, Jun. 8, 2010, Act No. 11677, Feb. 15, 2013, Act No. 18561, Oct. 4, 2022>
삭제 <2022.10.4>
Deleted <Oct. 4, 2022>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.