농기자재 부가세 영세율 적용 등 국세 특례 14건 일몰 연장 및 제도 개선

<p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"><span style="font-size: 14pt;">농림축산식품부</span><span style="letter-spacing: 0pt; font-size: 14pt;">(</span><span style="font-size: 14pt;">장관 송미령</span><span style="letter-spacing: 0pt; font-size: 14pt;">, </span><span style="font-size: 14pt;">이하 농식품부</span><span style="letter-spacing: 0pt; font-size: 14pt;">)</span><span style="font-size: 14pt;">는 농업 분야 세법개정안이 </span><span style="letter-spacing: -1pt; font-size: 14pt;">지난 </span><span style="letter-spacing: -1pt; font-size: 14pt;">12</span><span style="letter-spacing: -1pt; font-size: 14pt;">월 </span><span style="letter-spacing: -1pt; font-size: 14pt;">2</span><span style="letter-spacing: -1pt; font-size: 14pt;">일 국회 본회의와 </span><span style="letter-spacing: -1pt; font-size: 14pt;">12</span><span style="letter-spacing: -1pt; font-size: 14pt;">월 </span><span style="letter-spacing: -1pt; font-size: 14pt;">23</span><span style="letter-spacing: -1pt; font-size: 14pt;">일 국무회의를 통과하여 </span><span style="letter-spacing: -1pt; font-size: 14pt;">2026</span><span style="letter-spacing: -1pt; font-size: 14pt;">년 </span><span style="letter-spacing: -1pt; font-size: 14pt;">1</span><span style="letter-spacing: -1pt; font-size: 14pt;">월 </span><span style="letter-spacing: -1pt; font-size: 14pt;">1</span><span style="letter-spacing: -1pt; font-size: 14pt;">일</span><span style="font-size: 14pt;">부터 적용된다고 밝혔다</span><span style="letter-spacing: 0pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"> </p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"><span style="font-size: 14pt;"> </span><span style="letter-spacing: 0pt; font-size: 14pt;">「</span><span style="font-size: 14pt;">조세특례제한법</span><span style="letter-spacing: 0pt; font-size: 14pt;">」</span><span style="font-size: 14pt;">개정으로 농업인이 농지를 농업법인에 출자할 경우 양도소득세 이월과세가 적용되는 것으로 제도가 개선되고</span><span style="letter-spacing: 0pt; font-size: 14pt;">, </span><span style="font-size: 14pt;">농업용 기자재 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">부가가치세 영세율 적용</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">, </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">영농자녀 대상 증여 농지 증여세 면제 등 총 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">14</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">건</span><span style="font-size: 14pt;">의 농업 분야 특례 일몰 기한이 </span><span style="letter-spacing: 0pt; font-size: 14pt;">2028</span><span style="font-size: 14pt;">년 </span><span style="letter-spacing: 0pt; font-size: 14pt;">12</span><span style="font-size: 14pt;">월 </span><span style="letter-spacing: 0pt; font-size: 14pt;">31</span><span style="font-size: 14pt;">일까지 </span><span style="letter-spacing: 0pt; font-size: 14pt;">3</span><span style="font-size: 14pt;">년간 연장된다</span><span style="letter-spacing: 0pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"> </p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"><span style="font-size: 14pt;"> </span><span style="font-size: 14pt;">그간</span><span style="letter-spacing: 0pt; font-size: 14pt;">, </span><span style="font-size: 14pt;">농업인이 농업법인에 농지</span><span style="letter-spacing: 0pt; font-size: 14pt;">(</span><span style="font-size: 14pt;">또는 초지</span><span style="letter-spacing: 0pt; font-size: 14pt;">)</span><span style="font-size: 14pt;">를 출자할 경우 양도소득세 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">한도</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">(</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">연 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">1</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">억원</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">, 5</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">년내 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">2</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">억원</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">)</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">가 초과되면 초과금액을 납부하게 되어</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">, </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">대규모</span><span style="font-size: 14pt;"> </span><span style="font-size: 14pt;">농지 출자를 통한 공동영농 활성화에 제약사항으로 작용하였다</span><span style="letter-spacing: 0pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; line-height: 165%; font-size: 14pt;"> </p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"><span style="font-size: 14pt;"> </span><span style="letter-spacing: -0.5pt; font-size: 14pt;">금번 법 개정으로 농업인이 농업법인에 농지를</span><span style="font-size: 14pt;"> </span><span style="font-size: 14pt;">출자할 때 한도 제한 없이 농업인에게는 양도소득세가 비과세되고</span><span style="letter-spacing: 0pt; font-size: 14pt;">, </span><span style="font-size: 14pt;">추후 법인이 해당 농지를 양도할 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">경우 법인세로 양도소득세를 납부할 수 있도록 이월과세로 전환된다</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"> </p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 165%;"><span style="font-size: 14pt;"> </span><span style="font-size: 14pt;">일몰연장과 함께</span><span style="letter-spacing: 0pt; font-size: 14pt;">, </span><span style="font-size: 14pt;">농협과 산림조합의 회원</span><span style="letter-spacing: 0pt; font-size: 14pt;">(</span><span style="font-size: 14pt;">조합원</span><span style="letter-spacing: 0pt; font-size: 14pt;">·</span><span style="font-size: 14pt;">준조합원</span><span style="letter-spacing: 0pt; font-size: 14pt;">) </span><span style="font-size: 14pt;">대상 예탁금</span><span style="letter-spacing: 0pt; font-size: 14pt;">(3,000</span><span style="font-size: 14pt;">만원 한도</span><span style="letter-spacing: 0pt; font-size: 14pt;">) </span><span style="font-size: 14pt;">이자소득과 출자금</span><span style="letter-spacing: 0pt; font-size: 14pt;">(2,000</span><span style="font-size: 14pt;">만원 한도</span><span style="letter-spacing: 0pt; font-size: 14pt;">) </span><span style="font-size: 14pt;">배당소득에 대한 비과세 적용은 </span><span style="letter-spacing: -0.5pt; font-size: 14pt;">조합원과 총급여 </span><span style="letter-spacing: -0.5pt; font-size: 14pt;">7,000</span><span style="letter-spacing: -0.5pt; font-size: 14pt;">만원</span><span style="letter-spacing: -0.5pt; font-size: 14pt;">(</span><span style="letter-spacing: -0.5pt; font-size: 14pt;">종합소득금액 </span><span style="letter-spacing: -0.5pt; font-size: 14pt;">6,000</span><span style="letter-spacing: -0.5pt; font-size: 14pt;">만원</span><span style="letter-spacing: -0.5pt; font-size: 14pt;">) </span><span style="letter-spacing: -0.5pt; font-size: 14pt;">이하 준조</span><span style="letter-spacing: -0.7pt; font-size: 14pt;">합원은 </span><span style="letter-spacing: -0.7pt; font-size: 14pt;">3</span><span style="letter-spacing: -0.7pt; font-size: 14pt;">년간</span><span style="letter-spacing: -0.2pt; font-size: 14pt;"> </span><span style="letter-spacing: -0.4pt; font-size: 14pt;">비과세 적용을 받을 수 있지만</span><span style="letter-spacing: -0.4pt; font-size: 14pt;">, </span><span style="letter-spacing: -0.4pt; font-size: 14pt;">총급여 </span><span style="letter-spacing: -0.4pt; font-size: 14pt;">7,000</span><span style="letter-spacing: -0.4pt; font-size: 14pt;">만원</span><span style="letter-spacing: -0.4pt; font-size: 14pt;">(</span><span style="letter-spacing: -0.4pt; font-size: 14pt;">종합소득금액</span><span style="letter-spacing: -0.2pt; font-size: 14pt;"> </span><span style="letter-spacing: -0.2pt; font-size: 14pt;">6,000</span><span style="letter-spacing: -0.2pt; font-size: 14pt;">만원</span><span style="letter-spacing: -0.2pt; font-size: 14pt;">)</span><span style="font-size: 14pt;"> </span><span style="font-size: 14pt;">초과 준조합원은 적용이 제외된다</span><span style="letter-spacing: 0pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 170%;"> </p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 170%;"><span style="font-size: 14pt;"> </span><span style="letter-spacing: -0.3pt; font-size: 14pt;"> </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">또한</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">, </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">지역농협</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">·</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">조합공동사업법인의 당기순이익에 대한 법인세 저율과세</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">(9~12%) </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">적용도 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">3</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">년간 일몰은 연장되었으나</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">, </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">당기순이익 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">20</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">억원 초과분에 대해서는 과세 세율이 기존 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">12%</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">에서 </span><span style="letter-spacing: -0.3pt; font-size: 14pt;">15%</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">로 인상된다</span><span style="letter-spacing: -0.3pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; line-height: 175%; font-size: 14pt;"> </p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 175%;"><span style="font-size: 14pt;"> </span><span style="letter-spacing: -0.4pt; font-size: 14pt;">농식품부 윤원습 농업정책관은 </span><span style="letter-spacing: -0.4pt; font-size: 14pt;">"</span><span style="letter-spacing: -0.4pt; font-size: 14pt;">이번 농업 분야 조세특례 연장으로 농업인</span><span style="font-size: 14pt;">에게 지속적인 세제 혜택을 제공함으로써 농가경영안정에 보탬이 될 수 있기를 기대한다</span><span style="letter-spacing: 0pt; font-size: 14pt;">"</span><span style="font-size: 14pt;">라고 밝혔다</span><span style="letter-spacing: 0pt; font-size: 14pt;">.</span></p><br><p style="margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 175%;"> </p><br><p style="margin: 0pt 0pt 0pt 35pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt; line-height: 175%; text-indent: -35pt;"><span style="font-size: 14pt;">붙임 </span><span style="letter-spacing: 0pt; font-size: 14pt;">2025</span><span style="font-size: 14pt;">년 일몰도래 농업분야 국세 특례 연장 및 제도개선 사항</span></p><br><p style="line-height: 160%; margin: 0pt; text-indent: 0pt; text-align: justify; vertical-align: baseline; font-family: 바탕; letter-spacing: 0pt; font-size: 10pt;"> </p><br><div id="hwpEditorBoardContent" class="hwp_editor_board_content" data-hjsonver="1.0" data-jsonlen="21443"> </div>