\ub2e4\uad6d\uc801 IT\uae30\uc5c5\uc5d0\uac8c \ub9e4\ucd9c\uc774 \ubc1c\uc0dd\ud55c \uad6d\uac00\uc5d0\uc11c \ucd5c\uc18c 15%\uc758 \ubc95\uc778\uc138\ub97c \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud55c \u2018\ub514\uc9c0\ud138\uc138\u2019 \uad00\ub828 \ud569\uc758\uc548\uc774 130\uac1c\uad6d\uc758 \uc9c0\uc9c0\ub97c \ud655\ubcf4\ud588\ub2e4.<\/p>\n
\uc5f0 \ub9e4\ucd9c\uc561\uc774 200\uc5b5 \uc720\ub85c(\uc57d 27\uc870 \uc6d0)\ub97c \ub118\uace0 10% \uc774\uc0c1\uc758 \uc774\uc775\ub960\uc744 \ub0b4\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc774 \ub300\uc0c1\uc774\ub2e4.<\/p>\n
\uae30\ud68d\uc7ac\uc815\ubd80\ub294 2\uc77c \uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\/\uc8fc\uc694 20\uac1c\uad6d(G20) \ud3ec\uad04\uc801 \uc774\ud589\uccb4\uacc4(IF)\uc758 \ub514\uc9c0\ud138\uc138 \ud569\uc758\uc548\uc744 \ubc1c\ud45c\ud588\ub2e4. \ud604\uc7ac\uc548\uc740 IF 139\uac1c\uad6d \uc911 9\uac1c \uad6d\uac00\uc758 \ubc18\ub300\ub85c \uc804\uccb4 \ud569\uc758\uc5d0 \uc774\ub974\uc9c0\ub294 \ubabb\ud588\uc73c\ub098 \uc804\ubc18\uc801\uc778 \uc9c0\uc9c0\ub97c \uc5bb\uace0 \uacf5\uac1c\ub410\ub2e4.<\/p>\n
\ud3ec\uad04\uc801 \uc774\ud589\uccb4\uacc4(Inclusive Framework, IF)\ub294 BEPS(\ub2e4\uad6d\uc801 \uae30\uc5c5\uc758 \uc138\uc6d0 \uc7a0\uc2dd\uc744 \ud1b5\ud55c \uc870\uc138 \ud68c\ud53c \ubc29\uc9c0\ub300\ucc45) \uc774\ud589 \ubb38\uc81c\ub97c \ub17c\uc758\ud558\ub294 \ud68c\uc758\uccb4(139\uac1c\uad6d \ucc38\uc5ec)\ub85c, \ud544\ub77c1\u00b72 \ub17c\uc758\ub97c \uc8fc\ub3c4\ud558\uace0 \uc788\ub2e4.<\/p>\n
\ub2e4\uc74c\uc8fc G20 \uc7ac\ubb34\uc7a5\uad00\ud68c\uc758\uc5d0\uc11c\ub294 \uacf5\uac1c\ub41c \ud604\uc7ac\uc548\uc5d0 \ub300\ud55c \ub17c\uc758\uac00 \uc788\uc744 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\uace0, \uc808\ub300 \ub2e4\uc218 \uad6d\uac00\uc758 \uc9c0\uc9c0\ub97c \ubc14\ud0d5\uc73c\ub85c \uc624\ub294 10\uc6d4 G20 \uc815\uc0c1\ud68c\uc758\uae4c\uc9c0 \ucd5c\uc885 \ud569\uc758\ub97c \uc704\ud55c \ub17c\uc758\uac00 \uacc4\uc18d\ub420 \uc804\ub9dd\uc774\ub2e4.<\/p>\n
\uba3c\uc800 \ud544\ub77c1\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc744 \ubcf4\uba74, \uaddc\ubaa8\uac00 \ud06c\uace0 \uc774\uc775\ub960\uc774 \ub192\uc740 \ub2e4\uad6d\uc801 \uae30\uc5c5 \ucd08\uacfc \uc774\uc724 \uc77c\ubd80\uc5d0 \ub300\ud55c \uacfc\uc138\uad8c\uc744 \uc2dc\uc7a5\uc18c\uc7ac\uad6d(\ub9e4\ucd9c\ubc1c\uc0dd\uad6d)\uc5d0 \ubc30\ubd84\ud55c\ub2e4.<\/p>\n
\uc801\uc6a9\ub300\uc0c1\uc740 \uc5f0\uacb0\ub9e4\ucd9c\uc561 200\uc5b5\uc720\ub85c(27\uc870\uc6d0) \ubc0f \uc774\uc775\ub960 10% \uc774\uc0c1 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uae00\ub85c\ubc8c \ub2e4\uad6d\uc801 \uae30\uc5c5\uc774\ub2e4. \ub2e4\ub9cc, \ucc44\uad74\uc5c5, \uaddc\uc81c\ub418\ub294 \uae08\uc735\uc5c5 \ub4f1 \uc77c\ubd80 \uc5c5\uc885\uc5d0 \ud55c\ud574 \uc801\uc6a9\uc744 \uc81c\uc678\ud55c\ub2e4.<\/p>\n
\uc801\uc6a9\ub300\uc0c1 \uae30\uc5c5\uc758 \uae00\ub85c\ubc8c \uc774\uc775 \uc911 \ud1b5\uc0c1\uc774\uc775\ub960 10%\ub97c \ub118\ub294 \ucd08\uacfc\uc774\uc775\uc758 20~30%\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc775\uc5d0 \ub300\ud574 \uc2dc\uc7a5\uc18c\uc7ac\uad6d\uc5d0 \uacfc\uc138\uad8c\uc744 \ubc30\ubd84\ud55c\ub2e4.<\/p>\n
\ub9e4\ucd9c\uc740 \uc7ac\ud654\u00b7\uc11c\ube44\uc2a4\uac00 \uc0ac\uc6a9\u00b7\uc18c\ube44\ub418\ub294 \ucd5c\uc885 \uc2dc\uc7a5\uc18c\uc7ac\uad6d\uc73c\ub85c \uadc0\uc18d\ub418\uba70, \ud2b9\uc218\ud55c \uac70\ub798(B2B \uac70\ub798 \ub4f1)\uc5d0 \ub300\ud55c \ub9e4\ucd9c\uadc0\uc18d\uae30\uc900\uc740 \ucd94\ud6c4 \uc815\ub9bd\ud55c\ub2e4.<\/p>\n
\ud544\ub77c1\uc5d0 \uc758\ud574 \ubc30\ubd84\ub41c \uacfc\uc138\uad8c(Amount A)\uacfc \uad00\ub828\ub41c \ubd84\uc7c1\uc740 \uc758\ubb34\uc801\u00b7\uac15\uc81c\uc801 \ubd84\uc7c1\ud574\uacb0 \uc808\ucc28\ub85c \uc870\uc815\ub418\uba70, \uac01\uad6d\uc740 \uc774 \uacb0\uacfc\uc744 \ubc1b\uc544 \ub4e4\uc5ec\uc57c \ud558\uace0 \ud544\ub77c1 \ub3c4\uc785 \ub54c \uae30\uc874 \ub514\uc9c0\ud138\uc11c\ube44\uc2a4\uc138 \ubc0f \uc774\uc640 \uc720\uc0ac\ud55c \uacfc\uc138 \ub4f1\uc740 \ud3d0\uc9c0\ub97c \uac80\ud1a0\ud55c\ub2e4.<\/p>\n
\ud544\ub77c2\ub294 \ucd5c\uc18c 15% \uc774\uc0c1\uc758 \uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138\ub97c \ub3c4\uc785\ud55c\ub2e4.<\/p>\n
\uc2e4\uc9c8 \uc0ac\uc5c5\ud65c\ub3d9 \uc9c0\ud45c(\uae09\uc5ec\ube44\uc6a9 \ubc0f \uc720\ud615\uc790\uc0b0 \uc21c\uc7a5\ubd80\uac00\uce58)\uc758 \uc77c\uc815\ubd80\ubd84\uc744 \uacfc\uc138\ud45c\uc900\uc5d0\uc11c \uacf5\uc81c\ud558\uace0, \uad6d\uc81c\ud574\uc6b4\uc18c\ub4dd\uc740 \ud544\ub77c2 \uc801\uc6a9\uc744 \uc81c\uc678\ud55c\ub2e4.<\/p>\n
\uc774\ubc88\uc5d0 \uacf5\uac1c\ub41c \uc548\uc5d0 \ub300\ud574 IF\ub294 \ud68c\uc6d0\uad6d \uac04 \uc774\uacac\uc744 \uadf9\ubcf5\ud558\uace0 \ud544\ub77c 1\u00b72 \ud575\uc2ec\uc0ac\ud56d\uc5d0 \ub300\ud55c \uad11\ubc94\uc704\ud55c \uc9c0\uc9c0\ub97c \uc774\ub04c\uc5b4\ub0c8\uc73c\uba70, \uadf8 \uacb0\uacfc\ub294 \uad6d\uc81c\uc870\uc138\uccb4\uacc4\uc758 \uc6d0\uce59\uc744 \uc0c8\ub85c \uc815\ub9bd\ud558\ub294 \uc5ed\uc0ac\uc801\uc778 \uc131\uacfc\ub77c\uace0 \ud3c9\uac00\ud588\ub2e4.<\/p>\n
\uae30\uc7ac\ubd80\ub294 \ud544\ub77c1 \uc81c\ub3c4 \ub3c4\uc785\uc2dc \uadf8\uac04 \uad6d\ub0b4 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc774 \uc5c6\uc5b4 \uad6d\ub0b4\uc5d0\uc11c \ud070 \ub9e4\ucd9c\uc774 \ubc1c\uc0dd\ud558\ub354\ub77c\ub3c4 \ucda9\ubd84\ud788 \uacfc\uc138\ud558\uc9c0 \ubabb\ud588\ub358 \uac70\ub300 \uae00\ub85c\ubc8c \ub514\uc9c0\ud138 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc6b0\ub9ac\ub098\ub77c\uc758 \ucd94\uac00 \uacfc\uc138\uad8c \ud655\ubcf4\uac00 \uac00\ub2a5\ud574\uc9c4\ub2e4\ub294 \ub370 \uac00\uc7a5 \ud070 \uc758\ubbf8\ub97c \ub450\uc5c8\ub2e4.<\/p>\n
\ud544\ub77c1\uc740 \uc804\uc138\uacc4\uc801\uc73c\ub85c \uac00\uc7a5 \ud06c\uace0 \uc774\uc775\ub960\uc774 \ub192\uc740 100\uc5ec\uac1c \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub420 \uc608\uc815\uc774\uba70 \uc774\uc911 \uc6b0\ub9ac \uae30\uc5c5\uc740 1~2\uac1c\ub85c \uc608\uc0c1\ub41c\ub2e4.<\/p>\n
\uc774\uc911\uacfc\uc138 \uc870\uc815 \uc808\ucc28\uac00 \ubcc4\ub3c4\ub85c \ub9c8\ub828\ub3fc \uae30\uc5c5 \uc138\ubd80\ub2f4\uc740 \ud544\ub77c1 \ub3c4\uc785 \uc804\uacfc \ube44\uad50\ud574 \uc911\ub9bd\uc801\uc774\ubbc0\ub85c \uae30\uc5c5 \uacbd\uc7c1\ub825\uc5d0 \ubbf8\uce60 \uc601\ud5a5\uc740 \ubbf8\ubbf8\ud560 \uac83\uc73c\ub85c \uae30\uc7ac\ubd80\ub294 \uc608\uc0c1\ud588\ub2e4. \uae30\uc5c5\uc758 \ub0a9\uc138\ud611\ub825\ube44\uc6a9\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud55c \uae30\uc220\uc801 \uc870\uce58\ub4e4\ub3c4 10\uc6d4\uae4c\uc9c0 \uc9c0\uc18d \ub17c\uc758\ub420 \uac83\uc73c\ub85c \ubcf4\uc5ec\uc9c4\ub2e4.<\/p>\n
\ud544\ub77c2\uc5d0 \ub530\ub77c \uc6b0\ub9ac\ub098\ub77c\ub294 \uad6d\ub0b4 \ubc95\uc778\uc138\uc728 \uc218\uc900(\ucd5c\uace0\uc138\uc728 25%)\uc744 \uace0\ub824\ud560 \ub54c 15% \uc218\uc900\uc758 \ucd5c\uc800\ud55c\uc138\uc728\uc774 \uad6d\ub0b4\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc740 \uc81c\ud55c\uc801\uc77c \uac83\uc73c\ub85c \uc804\ub9dd\ub41c\ub2e4.<\/p>\n
\uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138 \ub3c4\uc785\uc73c\ub85c \uc778\ud574 \uad6d\uac00\uac04 \ubc95\uc778\uc138 \uc778\ud558\uacbd\uc7c1\uc740 \uac10\uc18c\ud558\uace0 \uae30\ud0c0 \uacbd\uc601\ud658\uacbd\uc758 \uc911\uc694\ub3c4\ub294 \uc99d\uac00\ud560 \uac83\uc73c\ub85c \ubcf4\uc5ec \uc6b0\ub9ac\ub098\ub77c\uc758 \uae00\ub85c\ubc8c \uae30\uc5c5 \uc720\uce58\uc5d0\ub294 \uae0d\uc815\uc801 \uc601\ud5a5\uc774 \uc608\uc0c1\ub41c\ub2e4.<\/p>\n
\ub610 \uc6b0\ub9ac\ub098\ub77c \uc8fc\uc694 \uc0b0\uc5c5\uc778 \ud574\uc6b4\uc5c5\uc740 \ud544\ub77c2 \uc801\uc6a9\uc5d0\uc11c \uc81c\uc678\ub3fc \uae30\uc874 \uc6b4\uc601 \uc911\uc778 \ud1a4\uc138 \uc81c\ub3c4\uc640 \uc870\ud654\ub86d\uac8c \uacf5\uc874 \uac00\ub2a5\ud560 \uac83\uc73c\ub85c \uae30\uc7ac\ubd80\ub294 \uc804\ub9dd\ud588\ub2e4.<\/p>\n
*\uc790\ub8cc\uc81c\uacf5 : \uae30\ud68d\uc7ac\uc815\ubd80<\/p>\n","protected":false},"excerpt":{"rendered":"
\ub2e4\uad6d\uc801 IT\uae30\uc5c5\uc5d0\uac8c \ub9e4\ucd9c\uc774 \ubc1c\uc0dd\ud55c \uad6d\uac00\uc5d0\uc11c \ucd5c\uc18c 15%\uc758 \ubc95\uc778\uc138\ub97c \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud55c \u2018\ub514\uc9c0\ud138\uc138\u2019 \uad00\ub828 \ud569\uc758\uc548\uc774 130\uac1c\uad6d\uc758 \uc9c0\uc9c0\ub97c \ud655\ubcf4\ud588\ub2e4. \uc5f0 \ub9e4\ucd9c\uc561\uc774 200\uc5b5 \uc720\ub85c(\uc57d 27\uc870 \uc6d0)\ub97c \ub118\uace0 10% \uc774\uc0c1\uc758 \uc774\uc775\ub960\uc744 \ub0b4\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc774 \ub300\uc0c1\uc774\ub2e4. \uae30\ud68d\uc7ac\uc815\ubd80\ub294 2\uc77c \uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\/\uc8fc\uc694 20\uac1c\uad6d(G20) \ud3ec\uad04\uc801 \uc774\ud589\uccb4\uacc4(IF)\uc758 \ub514\uc9c0\ud138\uc138 \ud569\uc758\uc548\uc744 \ubc1c\ud45c\ud588\ub2e4. \ud604\uc7ac\uc548\uc740 IF 139\uac1c\uad6d \uc911 9\uac1c \uad6d\uac00\uc758 \ubc18\ub300\ub85c \uc804\uccb4 \ud569\uc758\uc5d0 \uc774\ub974\uc9c0\ub294 \ubabb\ud588\uc73c\ub098 \uc804\ubc18\uc801\uc778 \uc9c0\uc9c0\ub97c \uc5bb\uace0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"class_list":["post-10254","post","type-post","status-publish","format-standard","hentry","category-48"],"_links":{"self":[{"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=\/wp\/v2\/posts\/10254","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10254"}],"version-history":[{"count":1,"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=\/wp\/v2\/posts\/10254\/revisions"}],"predecessor-version":[{"id":10256,"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=\/wp\/v2\/posts\/10254\/revisions\/10256"}],"wp:attachment":[{"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skypost.newspro.kr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}