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href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EA%B3%84%EC%A0%95%EB%A7%8C%EB%93%A4%EA%B8%B0&returnto=%EC%84%B8%EA%B8%88+%EA%B3%B5%EC%A0%9C" title="계정을 만들고 로그인하는 것이 좋습니다. 하지만 필수는 아닙니다" class=""><span>계정 만들기</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EB%A1%9C%EA%B7%B8%EC%9D%B8&returnto=%EC%84%B8%EA%B8%88+%EA%B3%B5%EC%A0%9C" title="위키백과에 로그인하면 여러가지 편리한 기능을 사용할 수 있습니다. [o]" accesskey="o" class=""><span>로그인</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="더 많은 옵션" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="개인 도구" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">개인 도구</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="사용자 메뉴" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_ko.wikipedia.org&uselang=ko"><span>기부</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EA%B3%84%EC%A0%95%EB%A7%8C%EB%93%A4%EA%B8%B0&returnto=%EC%84%B8%EA%B8%88+%EA%B3%B5%EC%A0%9C" title="계정을 만들고 로그인하는 것이 좋습니다. 하지만 필수는 아닙니다"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>계정 만들기</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EB%A1%9C%EA%B7%B8%EC%9D%B8&returnto=%EC%84%B8%EA%B8%88+%EA%B3%B5%EC%A0%9C" title="위키백과에 로그인하면 여러가지 편리한 기능을 사용할 수 있습니다. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>로그인</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> 로그아웃한 편집자를 위한 문서 <a href="/wiki/%EB%8F%84%EC%9B%80%EB%A7%90:%EC%86%8C%EA%B0%9C" aria-label="편집에 관해 더 알아보기"><span>더 알아보기</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%82%B4%EA%B8%B0%EC%97%AC" title="이 IP 주소의 편집 목록 [y]" accesskey="y"><span>기여</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%82%B4%EC%82%AC%EC%9A%A9%EC%9E%90%ED%86%A0%EB%A1%A0" title="현재 사용하는 IP 주소에 대한 토론 문서 [n]" accesskey="n"><span>토론</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="사이트"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="목차" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">목차</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">숨기기</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">처음 위치</div> </a> </li> <li id="toc-국제적_관점" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#국제적_관점"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>국제적 관점</span> </div> </a> <ul id="toc-국제적_관점-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="목차" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="목차 토글" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">목차 토글</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">세금 공제</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="다른 언어로 문서를 방문합니다. 18개 언어로 읽을 수 있습니다" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-18" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">18개 언어</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Ode%C4%8Ditateln%C3%A1_polo%C5%BEka" title="Odečitatelná položka – 체코어" lang="cs" hreflang="cs" data-title="Odečitatelná položka" data-language-autonym="Čeština" data-language-local-name="체코어" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skattefradrag" title="Skattefradrag – 덴마크어" lang="da" hreflang="da" data-title="Skattefradrag" data-language-autonym="Dansk" data-language-local-name="덴마크어" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuersubvention" title="Steuersubvention – 독일어" lang="de" hreflang="de" data-title="Steuersubvention" data-language-autonym="Deutsch" data-language-local-name="독일어" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Tax_deduction" title="Tax deduction – 영어" lang="en" hreflang="en" data-title="Tax deduction" data-language-autonym="English" data-language-local-name="영어" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Beneficio_fiscal" title="Beneficio fiscal – 스페인어" lang="es" hreflang="es" data-title="Beneficio fiscal" data-language-autonym="Español" data-language-local-name="스페인어" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%DA%A9%D8%A7%D9%87%D8%B4_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="کاهش مالیات – 페르시아어" lang="fa" hreflang="fa" data-title="کاهش مالیات" data-language-autonym="فارسی" data-language-local-name="페르시아어" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Verov%C3%A4hennys" title="Verovähennys – 핀란드어" lang="fi" hreflang="fi" data-title="Verovähennys" data-language-autonym="Suomi" data-language-local-name="핀란드어" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/D%C3%A9duction_fiscale" title="Déduction fiscale – 프랑스어" lang="fr" hreflang="fr" data-title="Déduction fiscale" data-language-autonym="Français" data-language-local-name="프랑스어" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%A0%D7%99%D7%9B%D7%95%D7%99_(%D7%9E%D7%94%D7%94%D7%9B%D7%A0%D7%A1%D7%94_%D7%94%D7%97%D7%99%D7%99%D7%91%D7%AA)" title="ניכוי (מההכנסה החייבת) – 히브리어" lang="he" hreflang="he" data-title="ניכוי (מההכנסה החייבת)" data-language-autonym="עברית" data-language-local-name="히브리어" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Deduzione_fiscale" title="Deduzione fiscale – 이탈리아어" lang="it" hreflang="it" data-title="Deduzione fiscale" data-language-autonym="Italiano" data-language-local-name="이탈리아어" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E6%8E%A7%E9%99%A4_(%E8%AA%B2%E7%A8%8E%E6%A8%99%E6%BA%96)" title="控除 (課税標準) – 일본어" lang="ja" hreflang="ja" data-title="控除 (課税標準)" data-language-autonym="日本語" data-language-local-name="일본어" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Potongan_cukai" title="Potongan cukai – 말레이어" lang="ms" hreflang="ms" data-title="Potongan cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="말레이어" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Aftrekpost" title="Aftrekpost – 네덜란드어" lang="nl" hreflang="nl" data-title="Aftrekpost" data-language-autonym="Nederlands" data-language-local-name="네덜란드어" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Skattefradrag" title="Skattefradrag – 노르웨이어(보크말)" lang="nb" hreflang="nb" data-title="Skattefradrag" data-language-autonym="Norsk bokmål" data-language-local-name="노르웨이어(보크말)" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Deducere_fiscal%C4%83" title="Deducere fiscală – 루마니아어" lang="ro" hreflang="ro" data-title="Deducere fiscală" data-language-autonym="Română" data-language-local-name="루마니아어" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D0%B2%D1%8B%D1%87%D0%B5%D1%82" title="Налоговый вычет – 러시아어" lang="ru" hreflang="ru" data-title="Налоговый вычет" data-language-autonym="Русский" data-language-local-name="러시아어" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Tax_deduction" title="Tax deduction – Simple English" lang="en-simple" hreflang="en-simple" data-title="Tax deduction" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Skattereduktion" title="Skattereduktion – 스웨덴어" lang="sv" hreflang="sv" data-title="Skattereduktion" data-language-autonym="Svenska" data-language-local-name="스웨덴어" class="interlanguage-link-target"><span>Svenska</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q1893102#sitelinks-wikipedia" title="언어 간 링크 편집" class="wbc-editpage">링크 편집</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="이름공간"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C" title="본문 보기 [c]" accesskey="c"><span>문서</span></a></li><li id="ca-talk" class="new vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%ED%86%A0%EB%A1%A0:%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=edit&redlink=1" rel="discussion" class="new" title="문서의 내용에 대한 토론 문서 (없는 문서) [t]" accesskey="t"><span>토론</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="언어 변종 바꾸기" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">한국어</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="보기"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C"><span>읽기</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=edit" title="이 문서의 원본 코드를 편집 [e]" accesskey="e"><span>편집</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=history" title="이 문서의 과거 편집 내역입니다. [h]" accesskey="h"><span>역사 보기</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="페이지 도구"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="도구" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">도구</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">도구</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">숨기기</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="더 많은 옵션" > <div class="vector-menu-heading"> 동작 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C"><span>읽기</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=edit" title="이 문서의 원본 코드를 편집 [e]" accesskey="e"><span>편집</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=history"><span>역사 보기</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> 일반 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EA%B0%80%EB%A6%AC%ED%82%A4%EB%8A%94%EB%AC%B8%EC%84%9C/%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C" title="여기를 가리키는 모든 위키 문서의 목록 [j]" accesskey="j"><span>여기를 가리키는 문서</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%A7%81%ED%81%AC%EC%B5%9C%EA%B7%BC%EB%B0%94%EB%80%9C/%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C" rel="nofollow" title="이 문서에서 링크한 문서의 최근 바뀜 [k]" accesskey="k"><span>가리키는 글의 최근 바뀜</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/위키백과:파일_올리기" title="파일 올리기 [u]" accesskey="u"><span>파일 올리기</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%ED%8A%B9%EC%88%98%EB%AC%B8%EC%84%9C" title="모든 특수 문서의 목록 [q]" accesskey="q"><span>특수 문서 목록</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&oldid=36250848" title="이 문서의 이 판에 대한 고유 링크"><span>고유 링크</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=info" title="이 문서에 대한 자세한 정보"><span>문서 정보</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EC%9D%B4%EB%AC%B8%EC%84%9C%EC%9D%B8%EC%9A%A9&page=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&id=36250848&wpFormIdentifier=titleform" title="이 문서를 인용하는 방법에 대한 정보"><span>이 문서 인용하기</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:UrlShortener&url=https%3A%2F%2Fko.wikipedia.org%2Fwiki%2F%25EC%2584%25B8%25EA%25B8%2588_%25EA%25B3%25B5%25EC%25A0%259C"><span>축약된 URL 얻기</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:QrCode&url=https%3A%2F%2Fko.wikipedia.org%2Fwiki%2F%25EC%2584%25B8%25EA%25B8%2588_%25EA%25B3%25B5%25EC%25A0%259C"><span>QR 코드 다운로드</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> 인쇄/내보내기 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:%EC%B1%85&bookcmd=book_creator&referer=%EC%84%B8%EA%B8%88+%EA%B3%B5%EC%A0%9C"><span>책 만들기</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=%ED%8A%B9%EC%88%98:DownloadAsPdf&page=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=show-download-screen"><span>PDF로 다운로드</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&printable=yes" title="이 문서의 인쇄용 판 [p]" accesskey="p"><span>인쇄용 판</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> 다른 프로젝트 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q1893102" title="데이터 저장소에 연결된 항목을 가리키는 링크 [g]" accesskey="g"><span>위키데이터 항목</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="페이지 도구"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="보이기"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">보이기</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">숨기기</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">위키백과, 우리 모두의 백과사전.</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="ko" dir="ltr"><p><span class="nowrap"></span> <b>세금 공제</b>(tax deduction)는 일반적으로 추가 소득을 창출하기 위해 발생한 비용과 같은 비용을 기준으로 <a href="/wiki/%EC%A1%B0%EC%84%B8" title="조세">과세</a> 소득에서 공제되는 금액이다. 세금 공제는 면제 및 <a href="/wiki/%EC%84%B8%EC%95%A1%EA%B3%B5%EC%A0%9C" title="세액공제">세액공제</a>와 함께 <a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EC%9D%B8%EC%84%BC%ED%8B%B0%EB%B8%8C&action=edit&redlink=1" class="new" title="세금 인센티브 (없는 문서)">세금 인센티브</a>의 한 형태이다. 공제, 면제, 세액공제의 차이점은 공제와 면제는 모두 과세 소득을 줄이는 반면, 세액공제는 세금을 줄여준다는 것이다. </p> <div class="mw-heading mw-heading2"><h2 id="국제적_관점"><span id=".EA.B5.AD.EC.A0.9C.EC.A0.81_.EA.B4.80.EC.A0.90"></span>국제적 관점</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EC%84%B8%EA%B8%88_%EA%B3%B5%EC%A0%9C&action=edit&section=1" title="부분 편집: 국제적 관점"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>많은 시스템에서는 외국 당사자, 특히 관련 당사자에게 지급되는 세금 공제에 제한을 두고 있다. 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class="navbox authority-control" aria-labelledby="전거_통제_frameless&#124;text-top&#124;10px&#124;alt=위키데이터에서_편집하기&#124;link=https&#58;//www.wikidata.org/wiki/Q1893102#identifiers&#124;class=noprint&#124;위키데이터에서_편집하기" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="전거_통제_frameless&#124;text-top&#124;10px&#124;alt=위키데이터에서_편집하기&#124;link=https&#58;//www.wikidata.org/wiki/Q1893102#identifiers&#124;class=noprint&#124;위키데이터에서_편집하기" style="font-size:114%;margin:0 4em"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%A0%84%EA%B1%B0_%ED%86%B5%EC%A0%9C" title="위키백과:전거 통제">전거 통제</a> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q1893102#identifiers" title="위키데이터에서 편집하기"><img alt="위키데이터에서 편집하기" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">국가</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="uid"><a rel="nofollow" class="external text" href="http://uli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007563364605171">이스라엘</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85132818">미국</a></span></li> <li><span class="uid"><abbr title="daňové odpisy"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph119345&CON_LNG=ENG">체코</a></abbr></span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">기타</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10641807">국립문서기록관리청</a></span></li></ul> </div></td></tr></tbody></table></div> <table class="notice metadata plainlinks stub" style="clear: both; font-size: smaller;"> <tbody><tr> <td style="width: 40px;"><span typeof="mw:File"><a href="/wiki/%ED%8C%8C%EC%9D%BC:Caoandanielinblueaboutw.svg" class="mw-file-description"><img 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