• 목록

<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: 130%; TEXT-ALIGN: center" align=center><B><U><SPAN lang=EN-US style="FONT-SIZE: 16pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">2008년 장기요양급여비용 연말정산 소득공제 안내</SPAN></U></B></P>
<P class=hstyle0 style="LINE-HEIGHT: normal"><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;</SPAN></P>
<P class=hstyle0 style="LINE-HEIGHT: normal"><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;1. 관련근거</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: normal"><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;○ 소득세법 시행령 제110조 제1항 제6호(노인장기요양보험법 제 40조 제1항에 </SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">따라 실제 지출한 <SPAN class=SpellE>본인일부부담금</SPAN>)</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: normal"><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;○ 노인장기요양보험법 제40조 1항(<SPAN class=SpellE>본인일부부담금</SPAN>)</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: normal"><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;○ 노인장기요양보험법 시행규칙 제27조 별지 제25호 서식</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: 70%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 70%; FONT-FAMILY: 굴림체">&nbsp;</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">&nbsp;<SPAN class=GramE>2.<SPAN class=SpellE>장기요양급여비</SPAN></SPAN> 소득공제 대상</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: normal"><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;&nbsp;- 노인장기요양보험법 제40조(<SPAN class=SpellE>본인일부부담금</SPAN>) 제1항에 따라 실제 지출한 </SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체"><SPAN class=SpellE>본인일부부담금</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN><SPAN lang=EN-US> </SPAN></P>
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<P class=hstyle0 style="LINE-HEIGHT: 130%"><B><SPAN style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">○ 소득공제 대상</SPAN></B></P>
<P class=hstyle0 style="LINE-HEIGHT: 130%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">&nbsp;&nbsp;- <SPAN class=GramE>재가급여 :</SPAN> 15/100(<SPAN class=SpellE>의료급여수급권자</SPAN> :<BR>7.5/100)</SPAN></P>
<P class=hstyle0 style="LINE-HEIGHT: 130%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">&nbsp;&nbsp;- <SPAN class=GramE>시설급여 :</SPAN> 20/100(<SPAN class=SpellE>의료급여수급권자</SPAN> : 10/100)</SPAN></P></TD></TR></TBODY></TABLE>
<P class=hstyle0 style="MARGIN: 7pt 0cm 0pt 110.8pt; TEXT-INDENT: -110.8pt; LINE-HEIGHT: normal"><B><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;&nbsp;&nbsp;※ <SPAN class=SpellE>비급여항목</SPAN>(식사재료비, 상급침실이용료, 이</SPAN></B><B><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 'MS Mincho'; mso-bidi-font-family: 'MS Mincho'">․</SPAN></B><SPAN class=SpellE><B><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">미용비</SPAN></B></SPAN><B><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체"> 등<SPAN lang=EN-US>)은 소득공제 </SPAN></SPAN></B><B><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">대상에</SPAN></B> <B><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">해당되지 않음</SPAN></B></P>
<P class=hstyle0 style="MARGIN: 7pt 0cm 0pt 110.8pt; TEXT-INDENT: -110.8pt; LINE-HEIGHT: normal"><B><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;&nbsp;&nbsp;- 소득공제대상 <SPAN class=GramE>기간 :</SPAN>‘08.7월 ~ 12월까지 지출한 비용&nbsp;<BR></SPAN></B><B><SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 굴림체">&nbsp;</SPAN></B></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: 130%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">&nbsp;3. 장기요양기관에서 소득공제 발급 서식(별첨 참조)</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: 130%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">&nbsp;&nbsp;&nbsp;- 노인장기요양법 시행규칙 별지 제25호 서식(<SPAN class=SpellE>장기요양급여비</SPAN> 납부확인서)</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 160%; FONT-FAMILY: 굴림체">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;→ 장기요양기관에서 발급</SPAN><SPAN style="FONT-SIZE: 12pt; LINE-HEIGHT: 160%; FONT-FAMILY: 'MS Mincho'; mso-bidi-font-family: 'MS Mincho'">․</SPAN><SPAN style="FONT-SIZE: 12pt; LINE-HEIGHT: 160%; FONT-FAMILY: 굴림체">요청한 <SPAN class=SpellE>수급자</SPAN> 등에게 발급하는 서식임</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 50%; FONT-FAMILY: 굴림체">&nbsp;</SPAN></P>
<P class=hstyle0 style="MARGIN-TOP: 7pt; LINE-HEIGHT: 130%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">&nbsp;○ 2008년부터는 의료비의 소득세 연말정산 증빙자료를 국세청에서만 제공하기로 하여 국민건강보험</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">공단에서는 <SPAN class=SpellE>장기요양급여비</SPAN> 소득공제 증빙자료를 제공하지 않으므로, 국세청 </SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">또는 <B><U>장기요양기관에서</U></B> 증빙자료를 발급해야 합니다.<BR><BR></SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">(참고) 국세청 <SPAN class=SpellE>연말정산간소화서비스</SPAN> 홈페이지(</SPAN><SPAN lang=EN-US><A href="http://aries1.nhic.or.kr:8888/bin/checker?mode=4&amp;module=11&amp;mailidx=45499&amp;dmidx=0&amp;emidx=0&amp;service=0&amp;cidx=&amp;etime=20090116103707&amp;seqidx=519&amp;objidx=1&amp;url=http://www.yesone.go.kr" target=_self><SPAN style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">www.yesone.go.kr</SPAN></A></SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">)</SPAN></P>
<P class=hstyle0 style="MARGIN: 7pt 0cm 0pt 110.8pt; TEXT-INDENT: -110.8pt; LINE-HEIGHT: 130%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 굴림체">국세청 연말정상 <SPAN class=GramE>세무상담&nbsp; ☎1588</SPAN>-0060 / 전국 세무서&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P>
<P class=hstyle0 style="MARGIN: 7pt 0cm 0pt 93.7pt; TEXT-INDENT: -93.7pt; LINE-HEIGHT: 50%"><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 50%; FONT-FAMILY: 굴림체">&nbsp;</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; LINE-HEIGHT: 160%; FONT-FAMILY: 굴림체">붙임 <SPAN class=SpellE>장기요양급여비</SPAN> 납부확인서(별지 제25호 서식) 1부. </SPAN></P>