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["종합소득세 계산기","엑셀 종합소득세 간이계산",{"$nulls":8}," 공제액 계산 기준 변경"]
[]
[null,"종합소득금액",{"v":35000000,"d":"35,000,000"},null,"가족관계","유/무","만나이","종합소득금액","장애인여부",null,"과세표준","소득세율","누진공제",null,"기본공제"]
[null,"성별",1,null,"배우자","O",35,{"v":15000000,"d":"15,000,000"},null,null,0,{"v":0.06,"d":"6%"},0,null,{"v":1500000,"d":"1,500,000"}]
[{"$nulls":4},"아버지","O",65,{"$nulls":3},{"v":14000000,"d":"14,000,000"},{"v":0.15,"d":"15%"},{"$f":"K5*L5-K5*L4","v":{"v":1260000,"d":"1,260,000"}}]
[null,"종합소득공제 항목","금액",null,"어머니","O",61,{"$nulls":3},{"v":50000000,"d":"50,000,000"},{"v":0.24,"d":"24%"},{"$f":"K6*L6-K6*L5+M5","v":{"v":5760000,"d":"5,760,000"}}]
[null,"기본공제(본인)",{"$f":"O4","v":{"v":1500000,"d":"1,500,000"}},null,"형제자매1",{"$nulls":5},{"v":88000000,"d":"88,000,000"},{"v":0.35,"d":"35%"},{"v":15439999.999999996,"d":"15,440,000"}]
[null,"기본공제(세대)",{"$f":"F15","v":{"v":7500000,"d":"7,500,000"}},null,"형제자매2",{"$nulls":5},{"v":150000000,"d":"150,000,000"},{"v":0.38,"d":"38%"},{"v":19939999.999999996,"d":"19,940,000"}]
[null,"추가공제",{"$f":"SUM(F16:F19)","v":0},null,"자녀1","O",3,{"$nulls":3},{"v":300000000,"d":"300,000,000"},{"v":0.4,"d":"40%"},{"v":25939999.999999996,"d":"25,940,000"}]
[null,"국민연금보험 공제액",null,null,"자녀2","O",1,{"$nulls":3},{"v":500000000,"d":"500,000,000"},{"v":0.42,"d":"42%"},{"v":35940000,"d":"35,940,000"}]
[null,"기타 보험료 공제액",null,null,"자녀3",{"$nulls":5},{"v":1000000000,"d":"1,000,000,000"},{"v":0.45,"d":"45%"},{"v":65940000,"d":"65,940,000"}]
[null,"소기업상공인 공제액"]
[null,"기타 공제액",{"$nulls":3},"공제금액",{"$nulls":4},"(A)\n인적공제\n종합소득기준","(B)\n경로우대-\n만나이기준","(C)\n부녀자공제-\n내소득기준","(D)\n부녀자공제\n인적공제합계기준","(E)\n공제금액","공제확정\n금액"]
[null,"종합소득공제 합계",{"$f":"SUM(C7:C13)","v":{"v":9000000,"d":"9,000,000"}}]
[{"$nulls":4},"인적공제",{"$f":"P15","v":{"v":7500000,"d":"7,500,000"}},{"$nulls":3},"←",{"v":1000000,"d":"1,000,000"},{"$nulls":3},{"v":1500000,"d":"1,500,000"},{"$f":"SUM(IF(AND(F4=\"O\",H4>$K$15),$O$15,0),IF((F5:F11=\"O\")*(G5:G11>=60)+(F5:F11=\"O\")*(G5:G11<=20)*(G5:G11>0),$O$15,0))","v":{"v":7500000,"d":"7,500,000"}}]
[null,"과세표준",{"$f":"C3-C14","v":{"v":26000000,"d":"26,000,000"}},null,"경로우대자공제",{"$f":"P16","v":0},{"$nulls":3},"←",null,70,null,null,{"v":1000000,"d":"1,000,000"},{"$f":"SUM(IF(G4:G11>=L16,O16,0))","v":0}]
[{"$nulls":4},"장애인공제",{"$f":"P17","v":0},{"$nulls":3},"←",{"$nulls":4},{"v":2000000,"d":"2,000,000"},{"$f":"SUM(IF(I4:I11=\"O\",O17,0))","v":0}]
[null,"소득세",{"$f":"IFERROR(C16*VLOOKUP(C16,K4:M11,2)-VLOOKUP(C16,K4:M11,3),0)","v":{"v":2640000,"d":"2,640,000"}},null,"부녀자공제",{"$f":"MAX(P18:P19)","v":0},{"$nulls":3},"←",null,null,{"v":30000000,"d":"30,000,000"},{"v":1500000,"d":"1,500,000"},{"v":500000,"d":"500,000"},{"$f":"IF(OR(AND(C4=2,C3<=M18,F4=\"O\"),AND(C4=2,C3<M18,F4<>\"O\",P15>=N18)),O18,0)","v":0}]
[null,"지방세",{"$f":"C18*10%","v":{"v":264000,"d":"264,000"}},null,"한부모공제",{"$nulls":4},"←",{"$nulls":4},{"v":1000000,"d":"1,000,000"},{"$f":"IF(AND(F4<>\"O\",SUM(IF((--(F9:F11=\"O\")*(G9:G11<=20)),IF(H9:H11>$K$15,0,$O$15),0))>0),O19,0)","v":0}]
[null,"합계금액",{"$f":"C18+C19","v":{"v":2904000,"d":"2,904,000"}},{"$nulls":7},"세엑공제"]
[{"$nulls":9},"←",{"v":70000,"d":"70,000"}]
[null,"표준세액공제",{"$f":"K21","v":{"v":70000,"d":"70,000"}}]
[]
[null,"소득결정세액",{"$f":"C18-C22","v":{"v":2570000,"d":"2,570,000"}}]
[null,"지방결정세액",{"$f":"C24*10%","v":{"v":257000,"d":"257,000"}}]
[null,"합계금액",{"$f":"C24+C25","v":{"v":2827000,"d":"2,827,000"}}]
[]
[null,"(월기준)",{"$f":"C26/12","v":{"v":235583.33333333334,"d":"235,583"}}]
[]
[]
[]
[null,"    2022년 종합소득세를 소득액/가족관계 입력으로 간단하게 계산할 수 있는 엑셀 종합소득세 간이계산기 양식입니다."]
[]
[null,"    양식 초기화를 위한 매크로가 포함되어 있습니다."]
[null,"    파일 처음실행 시 화면 상단의 '콘텐츠포함' 버튼을 클릭하여 매크로를 활성화해주세요."]
[]
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[{"$nulls":8},"www.taxnet.co.kr"]