소득세법 시행령
Article 145 (Standard Expense Ratio and Simple Expense Ratio)
제145조 기준경비율 및 단순경비율
- Vazirlik
- 재정경제부
- Kuchga kirgan
- 2026-07-01
- Moddalar
- 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 the simple expense ratio according to Article 143 (3) shall be determined through a procedure prescribed by the Ordinance of the Ministry of Strategy and Finance, taking into account the average expense ratio investigated by the Commissioner of the National Tax Service for average-sized businesses in terms of scale and business conditions, according to the type of business and the characteristics of the business. <Amended on Dec. 29, 2000, Dec. 30, 2002, Jun. 8, 2010, Oct. 4, 2022, 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 the expense ratio and estimation methods to be applied for the relevant taxable period (including matters concerning their application if two or more estimation methods are prescribed) one month before the commencement of the tax base finalization reporting period for the relevant taxable period, and shall announce them. <Amended on Dec. 29, 2000, Feb. 22, 2008, Jun. 8, 2010, Feb. 15, 2013, Oct. 4, 2022>
삭제 <2022.10.4>
Deleted <Oct. 4, 2022>
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