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home > 고객센터 > 자료실

[세무사랑2] 2015년 3월 주요 세무일정 안내

작성자: newgenmns

조회: 11769 등록일: 2015-02-25

<colgroup><col width="20" style="width: 15pt; mso-width-source: userset; mso-width-alt: 640;" span="3">
 <col width="13" style="width: 10pt; mso-width-source: userset; mso-width-alt: 416;">
 <col width="183" style="width: 137pt; mso-width-source: userset; mso-width-alt: 5856;">
 <col width="149" style="width: 112pt; mso-width-source: userset; mso-width-alt: 4768;">
 <col width="74" style="width: 56pt; mso-width-source: userset; mso-width-alt: 2368;" span="2">
 <col width="81" style="width: 61pt; mso-width-source: userset; mso-width-alt: 2592;">
 <col width="81" style="width: 61pt; mso-width-source: userset; mso-width-alt: 2592;">
 <tbody><tr height="45" style="height: 33.75pt; mso-height-source: userset;">
 <td width="715" height="45" class="xl70" style="border: 1.5pt solid rgb(191, 191, 191); width: 538pt; height: 33.75pt; background-color: rgb(141, 180, 226);" colspan="10">[3월 세무일정] 2015년 주요 세무일정 안내</td>
 </tr>
 <tr height="30" style="height: 22.5pt; mso-height-source: userset;">
 <td width="715" height="30" class="xl67" style="border-width: 1pt 1.5pt 1.5pt; border-style: solid; border-color: rgb(191, 191, 191); width: 538pt; height: 22.5pt; background-color: transparent;" colspan="10">☞ 3월 주요세무일정에 대해 안내드립니다.</td>
 </tr>
 <tr height="30" style="height: 22.5pt; mso-height-source: userset;">
 <td width="20" height="30" class="xl66" style="border: 0px black; width: 15pt; height: 22.5pt; background-color: transparent;"></td>
 <td width="20" class="xl66" style="border: 0px black; width: 15pt; background-color: transparent;"></td>
 <td width="20" class="xl66" style="border: 0px black; width: 15pt; background-color: transparent;"></td>
 <td width="13" class="xl66" style="border: 0px black; width: 10pt; background-color: transparent;"></td>
 <td width="183" class="xl66" style="border: 0px black; width: 137pt; background-color: transparent;"></td>
 <td width="149" class="xl66" style="border: 0px black; width: 112pt; background-color: transparent;"></td>
 <td width="74" class="xl66" style="border: 0px black; width: 56pt; background-color: transparent;"></td>
 <td width="74" class="xl66" style="border: 0px black; width: 56pt; background-color: transparent;"></td>
 <td width="81" class="xl66" style="border: 0px black; width: 61pt; background-color: transparent;"></td>
 <td width="81" class="xl66" style="border: 0px black; width: 61pt; background-color: transparent;"></td>
 </tr>
 <tr height="22" style="height: 16.5pt; mso-height-source: userset;">
 <td height="44" class="xl73" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext windowtext black; height: 33pt; background-color: transparent;" rowspan="2" colspan="5">항목</td>
 <td class="xl74" style="border-width: 1pt 0.5pt; border-style: solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="2">대상기간</td>
 <td class="xl74" style="border-width: 1pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;" colspan="2">기한</td>
 <td class="xl74" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">제출처 등</td>
 </tr>
 <tr height="22" style="height: 16.5pt; mso-height-source: userset;">
 <td height="22" class="xl77" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; height: 16.5pt; background-color: transparent;">신고</td>
 <td class="xl77" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">납부</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl132" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">양도소득세(예정)</td>
 <td class="xl92" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.12월 양도</td>
 <td class="xl95" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="3">3.02</td>
 <td class="xl95" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="3">3.02</td>
 <td class="xl83" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black black; background-color: transparent;" rowspan="3" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl133" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: black black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">상속세 신고 납부</td>
 <td class="xl93" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.11월 증여</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl134" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">증여세 신고 납부</td>
 <td class="xl94" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.08월 상속</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl132" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">양도소득자(예정)</td>
 <td class="xl92" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.12월 양도</td>
 <td class="xl95" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="3">3.02</td>
 <td class="xl95" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="3">3.02</td>
 <td class="xl83" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black black; background-color: transparent;" rowspan="3" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl133" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: black black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">증여받은자 ICL 신고 납부</td>
 <td class="xl93" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.11월 증여</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl134" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">상속받은자 ICL신고 납부</td>
 <td class="xl94" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.08월 상속</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">증권거래세 신고 납부</td>
 <td class="xl98" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014.10~12월분</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">(법 제3조 제3호 납세의무자)</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">개별소비세(석유류)</td>
 <td class="xl98" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2015.1월분</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">교통.에너지.환경세 신고 납부</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">주권등의 거래명세서 제출</td>
 <td class="xl110" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.10~12월분</td>
 <td class="xl111" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.02</td>
 <td class="xl112" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td>
 <td class="xl113" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">지급명세서(원천징수영수증,</td>
 <td class="xl98" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014.1~12월분</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">근로.사업.퇴직 제외)제출기한</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">6월말 결산법인 법인세 중간 예납</td>
 <td class="xl137" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.7~12월분</td>
 <td class="xl111" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.02</td>
 <td class="xl111" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.02</td>
 <td class="xl111" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">교육세(금융.보험) 신고납부</td>
 <td class="xl110" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.10~12월분</td>
 <td class="xl111" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.02</td>
 <td class="xl111" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.02</td>
 <td class="xl113" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">2014년 4/4분기 일용근로소득</td>
 <td class="xl98" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014.10~12월 지급분</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2"> </td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">지급명세서 제출기한</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">사업장 제공자 등의 과세자료</td>
 <td class="xl98" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014년도분</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.02</td>
 <td class="xl99" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2"> </td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">제출명세서 제출기한</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">증권거래세 납부(법 제3조 제1호
 및 </td>
 <td class="xl98" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2015.2월분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.10</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.10</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">제2호 납세의무자)</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">인지세 납부(후납)</td>
 <td class="xl110" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2015.2월 작성분</td>
 <td class="xl117" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.10</td>
 <td class="xl117" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.10</td>
 <td class="xl113" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">원천세 신고 납부</td>
 <td class="xl118" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2015.2월분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.10</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.10</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">(반기별 납부자 포함)</td>
 <td class="xl119" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.연말정산분</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">근로.소득.퇴직소득 지급명세서</td>
 <td class="xl120" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014.1~12월분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.10</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2"> </td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">(원천징수영수증)제출기한</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 17.25pt; background-color: transparent;" colspan="5">연말정산 환급신청(반기별 납부자
 포함)</td>
 <td class="xl120" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.연말정산분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.10</td>
 <td class="xl115" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.10</td>
 <td class="xl99" style="border-width: 1pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">ICL 원천공제 신고 납부</td>
 <td class="xl110" style="border-width: 1pt 0.5pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;">2015.2월분</td>
 <td class="xl117" style="border-width: 1pt 0.5pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;">3.10</td>
 <td class="xl117" style="border-width: 1pt 0.5pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;">3.10</td>
 <td class="xl113" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">세금문제 현장소통의 날</td>
 <td class="xl110" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;"> </td>
 <td class="xl117" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.17</td>
 <td class="xl117" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;"> </td>
 <td class="xl113" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 17.25pt; background-color: transparent;" colspan="5">개별소비세 과세유흥장소
 신고납부  </td>
 <td class="xl120" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2015.2월분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.25</td>
 <td class="xl115" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.25</td>
 <td class="xl99" style="border-width: 1pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 17.25pt; background-color: transparent;" colspan="5">해외현지법인명세서 등 제출(법인)</td>
 <td class="xl120" style="border-width: 1pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext windowtext black black; background-color: transparent;">2014 사업연도분</td>
 <td class="xl115" style="border-width: 1pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;">3.31</td>
 <td class="xl115" style="border-width: 1pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;"> </td>
 <td class="xl99" style="border-width: 1pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">개별소비세(석유류)</td>
 <td class="xl120" style="border-width: 1pt 0.5pt; border-style: solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="2">2015.2월분</td>
 <td class="xl115" style="border-width: 1pt 0.5pt; border-style: solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="2">3.31</td>
 <td class="xl115" style="border-width: 1pt 0.5pt; border-style: solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="2">3.31</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">교통.에너지.환경세 신고 납부</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">과세 영업장소 </td>
 <td class="xl120" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014년도분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.31</td>
 <td class="xl115" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="2">3.31</td>
 <td class="xl99" style="border-width: 1pt 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black black windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl106" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">개별소비세 신고 납부</td>
 </tr>
 <tr height="23" style="height: 17.25pt; page-break-before: always;">
 <td height="23" class="xl108" style="border-width: 1pt 0.5pt 1pt 1pt; border-style: solid; border-color: windowtext; height: 17.25pt; background-color: transparent;" colspan="5">12월말 결산법인 법인세 신고납부</td>
 <td class="xl110" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.1~12월분</td>
 <td class="xl117" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.31</td>
 <td class="xl117" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">3.31</td>
 <td class="xl113" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl104" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext windowtext black; height: 16.5pt; background-color: transparent;" colspan="5">12월말 공익법인의 출연재산 등에
 대한 </td>
 <td class="xl120" style="border-width: 0px 0.5pt; border-style: none solid; border-color: black windowtext; background-color: transparent;" rowspan="2">2014.1~12월분</td>
 <td class="xl115" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: black windowtext windowtext; background-color: transparent;" rowspan="2">3.31</td>
 <td class="xl115" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: black windowtext windowtext; background-color: transparent;" rowspan="2"> </td>
 <td class="xl99" style="border-width: 1pt 1pt 0.5pt 0.5pt; border-style: solid; border-color: windowtext black windowtext windowtext; background-color: transparent;" rowspan="2" colspan="2">세무서장</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl135" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: black black black windowtext; height: 17.25pt; background-color: transparent;" colspan="5">보고서, 외부전문가 세무확인서 제출</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl132" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">양도소득세(예정)</td>
 <td class="xl92" style="border-width: 1pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext windowtext black black; background-color: transparent;">2015.1월 양도</td>
 <td class="xl95" style="border-width: 1pt 0.5pt; border-style: solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="3">3.31</td>
 <td class="xl95" style="border-width: 1pt 0.5pt; border-style: solid; border-color: windowtext windowtext black; background-color: transparent;" rowspan="3">3.31</td>
 <td class="xl83" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black black; background-color: transparent;" rowspan="3" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl133" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: black black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">상속세 신고 납부</td>
 <td class="xl93" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.12월 증여</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl134" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">증여세 신고 납부</td>
 <td class="xl94" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.09월 상속</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl132" style="border-width: 1pt 0.5pt 0px 1pt; border-style: solid solid none; border-color: windowtext black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">양도소득자(예정)</td>
 <td class="xl92" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2015.1월 양도</td>
 <td class="xl95" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="3">3.31</td>
 <td class="xl95" style="border-width: 0px 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext; background-color: transparent;" rowspan="3">3.31</td>
 <td class="xl83" style="border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black black; background-color: transparent;" rowspan="3" colspan="2">세무서장</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl133" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: black black black windowtext; height: 16.5pt; background-color: transparent;" colspan="5">증여받은자 ICL 신고 납부</td>
 <td class="xl93" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: black windowtext black black; background-color: transparent;">2014.12월 증여</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl134" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black black windowtext windowtext; height: 17.25pt; background-color: transparent;" colspan="5">상속받은자 ICL 신고 납부</td>
 <td class="xl94" style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2014.09월 상속</td>
 </tr>
 <tr height="8" style="height: 6pt; mso-height-source: userset;">
 <td height="8" class="xl65" style="border: 0px black; height: 6pt; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl126" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">※ 국세기본법 제5조(기한의
 특례) 규정에 따라 신고.납부 기한일이 공휴일.토요일 또는 근로자의 날에 해당하는 때에</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">는 공휴일.토요일 또는 근로자의 날의 다음 날을 기한으로 합니다.</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl65" style="border: 0px black; height: 17.25pt; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 </tr>
 <tr height="45" style="height: 33.75pt; mso-height-source: userset;">
 <td width="715" height="45" class="xl70" style="border: 1.5pt solid rgb(191, 191, 191); width: 538pt; height: 33.75pt; background-color: rgb(141, 180, 226);" colspan="10">연말정산 환급금 수령(2015년 3월 말)</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl127" style="border-width: 1.5pt 0px 0px; border-style: solid none none; border-color: rgb(191, 191, 191) black black; height: 17.25pt; background-color: transparent;" colspan="10">□ 연말정산 결과 환급받을
 근로자는 회사로부터 회사 지급일정에 따라 환급금을 수령(대부분 3월 이내 수령)</td>
 </tr>
 <tr height="7" style="height: 5.25pt; mso-height-source: userset;">
 <td height="7" class="xl65" style="border: 0px black; height: 5.25pt; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl127" style="border-width: 1.5pt 0px 0px; border-style: solid none none; border-color: rgb(191, 191, 191) black black; height: 17.25pt; background-color: transparent;" colspan="10">□ 환급 및 납부세액 확인방법
 : 회사로부터 발급받은 '근로소득 원천징수영수증'에 의해 확인</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl65" style="border: 0px black; height: 17.25pt; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 </tr>
 <tr height="79" style="height: 59.25pt; mso-height-source: userset;">
 <td width="715" height="79" class="xl128" style="border: 1.5pt solid rgb(191, 191, 191); width: 538pt; height: 59.25pt; background-color: rgb(230, 184, 183);" colspan="10">근로소득에 대해 소득.세액공제 등을 반영하여 계산한 최종 결정세액(원천징수영수증
 결정세액)에서 회사가 매월 급여를 지급하면서 원천징수한 세액의 합계인 기납부세액을 차감한다.

[원천징수영수증 차감징수세액]란이 "+" 인 경우 [납부할 세금] / "-" 인 경우 [환급받을
 세금]</td>
 </tr>
 <tr height="24" style="height: 18pt;">
 <td height="24" class="xl65" style="border: 0px black; height: 18pt; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 </tr>
 <tr height="45" style="height: 33.75pt; mso-height-source: userset;">
 <td width="715" height="45" class="xl70" style="border: 1.5pt solid rgb(191, 191, 191); width: 538pt; height: 33.75pt; background-color: rgb(141, 180, 226);" colspan="10">[세금문제 현장소통의 날] 이란?</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl127" style="border-width: 1.5pt 0px 0px; border-style: solid none none; border-color: rgb(191, 191, 191) black black; height: 17.25pt; background-color: transparent;" colspan="10">□ 복잡한 세법규정 또는
 불합리한 과세제도 등으로 어려움을 겪고 있는 납세자의 세금문제를 관리자와 직원 모두가</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">참여하여 납세자와 함께 처리하고 납세자의 애로.건의사항을 청취하여 세정에 반영하는 현장중심.납세자 중심의 세금</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">문제
 처리제도를 말하는데요. 국민이 느끼는 작은 불편을 하나하나 귀담아 듣고 국민과 함께 제도와
 세정을 합리적으</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">로 속도감있게 개선해 나가는 보다
 적극적인 세정참여제도입니다.</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl65" style="border: 0px black; height: 17.25pt; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 <td class="xl65" style="border: 0px black; background-color: transparent;"></td>
 </tr>
 <tr height="45" style="height: 33.75pt; mso-height-source: userset;">
 <td width="715" height="45" class="xl70" style="border: 1.5pt solid rgb(191, 191, 191); width: 538pt; height: 33.75pt; background-color: rgb(141, 180, 226);" colspan="10">매월 셋째 주 화요일은 [세금문제 현장소통의 날]</td>
 </tr>
 <tr height="23" style="height: 17.25pt;">
 <td height="23" class="xl127" style="border-width: 1.5pt 0px 0px; border-style: solid none none; border-color: rgb(191, 191, 191) black black; height: 17.25pt; background-color: transparent;" colspan="10">□ 국세청(청장 임환수)은
 국민과 함께하는 세정을 적극 구현하기 위하여 매월 셋째 주 화요일을 [세금문제 현장소통</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">의 날]로 지정하여 2014년
 10월부터 시행에 들어갔는데요.</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl131" style="border: 0px rgb(192, 0, 0); height: 16.5pt; background-color: transparent;" colspan="10"> </td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">□ 납세자가 겪고 있는 각종
 세금고충은 물론 세금에 대하여 궁금한 것이 있는 사람은 누구나 이용할 수 있으며, 상담</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">을 원하는 경우 관할세무서
 납세자보호담당관에게(국세청 세미래 콜센터 126 → ③번) 궁금한 사항을 미리 문의하면,</td>
 </tr>
 <tr height="22" style="height: 16.5pt;">
 <td height="22" class="xl79" style="border: 0px black; height: 16.5pt; background-color: transparent;" colspan="10">사전에 충분히 검토하여 보다 더
 빠르고 알차게 상담을 받을 수 있도록 적극적으로 운영할 예정입니다.</td>
 </tr>

</tbody></table>


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