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1,000¸¸¿ø 9% 0¿ø
1,000~4,000¸¸¿ø 18% 90¸¸¿ø
4,000~8,000¸¸¿ø 27% 450¸¸¿ø
8,000¸¸¿ø ÀÌ»ó 36% 1,170¸¸¿ø
1¼¼´ë 1ÁÖÅÃÀÏ°æ¿ì ¾çµµÂ÷ÀÍ °è»êÀº
Á¶°Ç : 3³âº¸À¯ 2³â°ÅÁÖ·Î ºñ°ú¼¼¿ä°Ç ÃæÁ·½Ã
¾çµµ°¡¾× 90,000¸¸¿ø
Ãëµæ°¡¾× 50,000¸¸¿ø
´Ü¼ø¾çµµÂ÷ÀÍ 40,000¸¸¿øÀÌÁö¸¸
1¼¼´ë 1ÁÖÅÃ °í°¡ÁÖÅÃÀÇ °æ¿ì´Â
40,000¸¸¿ø *{( 90,000-60,000)/90,000}= 13,333¸¸¿ø Á¤µµ°¡ ¾çµµÂ÷ÀÍÀÔ´Ï´Ù.
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3³âÀÌ»ó 10%
5³âÀÌ»ó 15%
10³âÀÌ»ó 30% ¸¦ °øÁ¦ÇÕ´Ï´Ù.