과세대상

소액주주가 장외매매하는 경우라면 이 또한 양도소득세 과세대상이 돼 해외주식 손익과 상계가 가능해진다.
In the case of over-the-counter trading by small shareholders, this will also be subject to capital gains tax, which will allow them to offset gains and losses on overseas stocks.

또 과세대상 금액기준이 회사별로 직전결산일 기준 올해까지는 15억원이었으나, 2020년에는 10억원, 2021년부터는 3억원으로 대폭 강화될 예정이다.
In addition, in terms of the tax base for a taxation article, the base for each company was 1.5 billion won until this year as of the previous settlement date, but it will be significantly strengthened to 1 billion won in 2020 and 300 million won from 2021.

특히, 올해부터는 미성년자, 학생, 취업준비생 등과 같이 생계능력이 없거나 세금을 낼 능력이 없는 청년들의 사회진출을 지원하기 위해 미성년자와 30세 미만 미혼 세대주는 과세대상에서 제외된다.
In particular, to support the social advancement of young people who are unable to make ends meet or are unable to pay taxes, such as minors, students, and job seekers, the tax will be exempted for the minors and unmarried householders under the age of 30.

taxability: 과세해당 여부
taxable capacity: 부담능력, 담세력
taxable commodities: 과세물품
taxable document for stamp tax: 인지세 과세문서
taxable exchange 과세대상 교환거래
taxable gain 과세소득
taxable goods, taxable items: 과세물품
taxable income computation: 과세소득 계산
taxable income 과세표준(과세소득)
taxable income: 과세의 대상되는 소득
taxable items: 과세물품(課稅物品)
taxable object: 과세대상
taxable oil: 과세유류
taxable operations: 과세사업
taxable portion: 과세되는 부분
taxable profit: 과세(대상)이익
taxable property: 과세재산
taxable revenues: 익금(益金)
taxable transactions: 과세거래
taxable unit: 과세단위
taxable value: 과세가격
taxable year: 과세연도
taxable: 과세(課稅)되는

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