세액공제 감면 세무(2026) > 세무

 「2026 세액공제 감면 세무」 주요 세법 개정사항을 연도별로 일목요연하게 정리하였으며, 중소기업, 연구 및 인력개발 등 다양한 업종별, 산업별 특례사항을 정리하여 실무 이해도를 높였다는 점이 특징이다. 

>>>> 제1장 ∙ 개요 ··········································································7

01. 2026.01.16. 시행령 주요 개정사항 ···································· 7

02. 조세특례제한법 총론 ·························································· 19

03. 조세특례제한법상 주요 세액면제 및 세액감면 ·················· 23

04. 조세특례제한법상 세액감면 공통사항 ································ 28

05. 조세특례제한법상 주요 세액공제 ······································· 34

06. 조세특례제한법상 세액공제 공통사항 ································ 38

07. 조세특례제한법상 세액감면 vs 세액공제 ··························· 47

08. 세액감면 및 세액공제 적용시 공통 주의사항 ···················· 49

>>>> 제2장 ∙ 중소기업에 대한 조세특례 ·······································67

01. 창업중소기업 등에 대한 세액감면(조특법 제6조) ·············· 67

02. 중소기업에 대한 특별세액감면(조특법 제7조) ················· 108

03. 상생결제 지급금액에 대한 세액공제(조특법 제7조의4) ······ 126

>>>> 제3장 ∙ 연구 및 인력개발에 대한 조세특례 ·······················131

01. 연구･인력개발비에 대한 세액공제(조특법 제10조) ·········· 131

02. 성과공유 중소기업의 경영성과급에 대한 세액공제

(조특법 제19조) ······························································· 160

>>>> 제4장 ∙ 투자촉진을 위한 조세특례 ·····································171

01. 통합투자세액공제(조특법 제24조) ···································· 171

>>>> 제5장 ∙ 고용지원 주요 세액공제 ········································191

01. 고용지원 주요 조세특례 ··················································· 191

02. 근로소득을 증대시킨 기업에 대한 세액공제

(조특법 제29조의4) ························································· 192

03. 통합고용 세액공제(조특법 제29조의8) ···························· 209

>>>> 제6장 ∙ 지역 간의 균형발전을 위한 조세특례 ····················251

01. 지방이전 기업에 대한 조세지원 ······································· 251

02. 지방이전 기업에 대한 조세지원 : 지방세편 ···················· 282

03. 영농･영어･농업회사법인의 법인세 면제 등 ····················· 285

>>>> 제7장 ∙ 공익사업지원을 위한 조세특례 ·····························303

01. 사회적기업 및 장애인 표준사업장에 대한 세액감면

(조특법 제85조의6) ······················································· 303

>>>> 제8장 ∙ 국민생활의 안정을 위한 조세특례 ·························311

01. 소형주택 임대사업자에 대한 세액감면(조특법 제96조) ······ 311

02. 상가건물 장기 임대사업자에 대한 세액감면

(조특법 제96조의2) ························································· 316

03. 상가임대료를 인하한 임대사업자에 대한 세액공제

(착한임대인 세액공제)(조특법 제96조의3) ······················ 321

>>>> 제9장 ∙ 그 밖의 직접국세 특례 ··········································333

01. 전자신고 세액공제(조특법 제104조의8) ·························· 333

>>>> 제10장 ∙ 그 밖의 소득공제 특례 ·······································337

01. 벤처투자조합 출자 등에 대한 소득공제(조특법 제16조) ···· 337

>>>> 제11장 ∙ 참고자료 ·····························································341

01. 조세특례법상 중소기업의 범위 ········································· 341

02. 상시근로자수 계산 ···························································· 348