소득세법 시행령
Article 201-11 (Year-end Tax Adjustment for Business Income Tax Amount)
제201조의11 사업소득세액의 연말정산
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
제137조제1항제2호 및 제3호에 따른 사업소득의 원천징수의무자가 법 제144조의2제1항에 따른 연말정산을 하려는 경우에는 최초로 연말정산을 하려는 해당 과세기간의 종료일까지 재정경제부령으로 정하는 사업소득세액연말정산신청서를 사업장 관할세무서장에게 제출하여야 한다. <개정 2010.12.30, 2013.2.15, 2025.12.30>
Where a withholding agent for business income pursuant to Article 137 (1) 2. and 3. intends to perform year-end tax adjustment under Article 144-2 (1) of the Act, they shall submit an application for year-end tax adjustment of business income tax amount, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the business office by the end of the taxable period for which year-end tax adjustment is intended to be performed for the first time. <Amended by 2010.12.30, 2013.2.15, 2025.12.30>
삭제 <2010.12.30>
Deleted <2010.12.30>
제1항에 따라 사업소득세액연말정산신청서를 제출한 원천징수의무자가 연말정산을 하지 아니하려는 경우에는 해당 과세기간의 종료일까지 재정경제부령으로 정하는 사업소득세액연말정산포기서를 사업장 관할 세무서장에게 제출하여야 한다. <개정 2010.12.30, 2025.12.30>
Where a withholding agent who has submitted an application for year-end tax adjustment of business income tax amount pursuant to paragraph (1) no longer intends to perform year-end tax adjustment, they shall submit a notice of cancellation of year-end tax adjustment of business income tax amount, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the business office by the end of the taxable period. <Amended by 2010.12.30, 2025.12.30>
법 제144조의2제1항에서 "해당 과세기간의 사업소득금액에 대통령령으로 정하는 율을 곱하여 계산한 금액"이란 해당 과세기간에 지급한 수입금액에 해당 업종의 기준경비율 및 단순경비율에 따라 계산한 소득의 소득률을 고려하여 재정경제부령으로 정하는 율(이하 "연말정산사업소득의 소득률"이라 한다)을 곱하여 계산한 금액을 말한다. <개정 2025.12.30>
The "amount calculated by multiplying the business income amount for the relevant taxable period by the rate prescribed by Presidential Decree" in Article 144-2 (1) of the Act means the amount calculated by multiplying the revenue paid during the relevant taxable period by the rate prescribed by the Ministry of Economy and Finance, considering the income rate of income calculated according to the standard expense ratio and simple expense ratio for the relevant business type (hereinafter referred to as the "income rate of business income for year-end tax adjustment"). <Amended by 2025.12.30>
법 제144조의2제4항에 따른 초과액을 해당 사업자에게 환급하는 경우에 관하여는 제201조를 준용한다. <개정 2026.2.27>
With respect to the refund of the excess amount under Article 144-2 (4) of the Act to the business operator, Article 201 shall be applied mutatis mutandis. <Amended by 2026.2.27>
삭제 <2010.12.30>
Deleted <2010.12.30>
법 제144조의2제1항에 따른 원천징수의무자는 재정경제부령으로 정하는 사업소득원천징수부를 갖추어 매월 기록하여야 한다. 이 경우 사업소득원천징수부를 전산처리된 테이프 또는 디스크 등으로 수록ㆍ보관하여 항상 출력이 가능한 상태에 둔 때에는 사업소득원천징수부를 갖추어 기록한 것으로 본다. <개정 2025.12.30>
The withholding agent under Article 144-2 (1) of the Act shall keep a business income withholding ledger as prescribed by the Ministry of Economy and Finance and record entries monthly. In such case, if the business income withholding ledger is stored and kept in a form of computer-processed tape or disk, etc., and can always be printed, it shall be deemed that the business income withholding ledger has been kept and recorded. <Amended by 2025.12.30>
삭제 <2010.12.30>
Deleted <2010.12.30>
삭제 <2010.12.30>
Deleted <2010.12.30>
연말정산사업소득이 있는 자가 법 제70조에 따른 종합소득과세표준 확정신고를 할 때에는 제4항에 따라 계산한 금액을 연말정산사업소득의 소득금액으로 신고할 수 있다.
When a person with year-end tax adjusted business income files a final tax return for consolidated income tax base under Article 70 of the Act, they may report the amount calculated pursuant to paragraph (4) as the income amount of year-end tax adjusted business income.
사업소득세액 연말정산에 관하여 이 영에 특별한 규정이 있는 경우 외에는 근로소득세액 연말정산의 예에 따른다.
Except where otherwise provided in this Decree concerning the year-end tax adjustment of business income tax amount, the provisions for the year-end tax adjustment of earned income tax amount shall apply.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.