⊙기획재정부공고제2024-50호
소득세법 시행규칙 일부개정령(안) 입법예고를 하는데 있어, 그 이유와 주요내용을 국민에게 미리 알려 이에 대한 의견을 듣기위하여 "행정절차법" 제 41조에 따라 다음과 같이 공고합니다.
2024년 2월 28일
부총리겸기획재정부장관
소득세법 시행규칙 일부개정령(안) 입법예고
1. 개정이유 및 주요내용
업무용승용차 관련비용 등 필요경비 불산입 특례를 적용하여 이월된 감가상각비 중 남은 금액이 있는 사업자가 폐업하는 경우 해당 금액 모두를 필요경비에 산입할 수 있도록 하고, 소형 신축주택 및 준공 후 미분양주택의 세부요건 및 확인절차 등을 구체화하며,「소득세법 시행령」이 개정된 것에 맞추어 용어를 정비하고, 자녀세액공제 대상에 손자녀를 추가하는 등의 내용으로 「소득세법」이 개정된 것에 맞추어 관련 서식을 정비하는 등 현행 제도의 운영상 나타난 일부 미비점을 개선·보완하려는 것임.
3. 의견제출
이 개정안에 대하여 의견이 있는 기관·단체 또는 개인은 2024년 3월 13일까지 국민참여입법센터(http://opinion.lawmaking.go.kr)를 통하여 온라인으로 의견을 제출하시거나, 다음 사항을 기재한 의견서를 기획재정부(아래 참조)에 제출하여 주시기 바랍니다.
가. 예고사항에 대한 찬성 또는 반대 의견(반대 시 이유 명시)
나. 성명(기관·단체의 경우 기관·단체명과 대표자명), 주소 및 전화번호
다. 그 밖의 참고 사항 등
※ 제출의견 보내실 곳
- 일반우편 : (30112) 세종특별자치시 도움6로 42 정부세종청사 중앙동 기획재정부 소득세제과
- 전자우편 : 아래 참조
- 팩스 : 아래 참조
4. 그 밖의 사항
개정안에 대한 자세한 사항은 기획재정부(아래 참조)로 문의하여 주시기 바랍니다.
![](data:image/png;base64, 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)