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    종합소득세 IRP 계좌 해지로 인한 연금외 수령액의 과세문제

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    작성자 메이플세무회계
    댓글 댓글 2건   조회Hit 144,382회   작성일Date 25-01-16 23:56

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    Q. IRP 계좌를 해지해서 발생하는 수입은 연말정산시 그 해에 발생한 소득으로 계산되는지 궁금합니다.
    예를 들어 2025년에 큰 지출이 예정되어 있는데, 2024년 12월이 끝나기 전에 IRP를 해지할지, 아니면 2025년에 해지하느냐에 따라 지출액을 반영해서 연말정산시 유불리가 있는지 궁금합니다.

    A. 개인형퇴직연금제도(IRP) 계좌를 해지하여 연금외 수령한 경우 기타소득으로 과세되며, 이는 무조건 분리과세 소득에 해당하므로 연말정산 납부세액/환급세액에 영향을 미치지 않을 것으로 판단됩니다.
    관련규정 : 소득세법 제14조[과세표준의 계산], 제21조[기타소득]

    d7f8563a7f7fb75661dae14ea82beeb9_1737039378_3667.jpg
     

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    I have forever been a student of history, and my preferred subject is the wealthy and often-storied history of casino games. My blog is a historical exploration that transports you from the ancient origins of dice games to the birth of the modern Las Vegas casino. We'll find the fascinating stories behind how games like baccarat and blackjack evolved. I explore the legendary gamblers, the notorious cheaters, and the visionary entrepreneurs who shaped the industry. Knowing the past, I believe, gives us a deeper appreciation for the games we play today. My pieces are filled with surprising facts and entertaining anecdotes. Let us travel back in time and explore the roots of our favorite pastime.



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    I’m the kind of person who sees a slot machine and thinks about the random number generator behind it. My blog is a fusion of my passions for gaming and technology. I dive deep into the software that powers both online and land-based casinos. We'll investigate the major game developers like NetEnt, Microgaming, and IGT, and what makes their products unique. I review topics like game fairness, encryption, and the technology behind live dealer studios. This is for the player who is curious about what goes on "under the hood." I think that understanding the tech builds trust and enhances appreciation for the games we play. I am committed to demystifying the complex systems that create the casino magic. Join me in exploring the code, the algorithms, and the hardware of modern gaming.

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