[목 차]
〉〉〉〉 제1장 ㆍ 개요 ··········································································7
01. 2026.01.16. 시행령 주요 개정사항 ···································· 7
02. 조세특례제한법 총론 ·························································· 19
03. 조세특례제한법상 주요 세액면제 및 세액감면 ·················· 23
04. 조세특례제한법상 세액감면 공통사항 ································ 28
05. 조세특례제한법상 주요 세액공제 ······································· 34
06. 조세특례제한법상 세액공제 공통사항 ································ 38
07. 조세특례제한법상 세액감면 vs 세액공제 ··························· 47
08. 세액감면 및 세액공제 적용시 공통 주의사항 ···················· 49
〉〉〉〉 제2장 ㆍ 중소기업에 대한 조세특례 ·······································67
01. 창업중소기업 등에 대한 세액감면(조특법 제6조) ·············· 67
02. 중소기업에 대한 특별세액감면(조특법 제7조) ················· 108
03. 상생결제 지급금액에 대한 세액공제(조특법 제7조의4) ······ 126
〉〉〉〉 제3장 ㆍ 연구 및 인력개발에 대한 조세특례 ·······················131
01. 연구･인력개발비에 대한 세액공제(조특법 제10조) ·········· 131
02. 성과공유 중소기업의 경영성과급에 대한 세액공제
(조특법 제19조) ······························································· 160
〉〉〉〉 제4장 ㆍ 투자촉진을 위한 조세특례 ·····································171
01. 통합투자세액공제(조특법 제24조) ···································· 171
〉〉〉〉 제5장 ㆍ 고용지원 주요 세액공제 ········································191
01. 고용지원 주요 조세특례 ··················································· 191
02. 근로소득을 증대시킨 기업에 대한 세액공제
(조특법 제29조의4) ························································· 192
03. 통합고용 세액공제(조특법 제29조의8) ···························· 209
〉〉〉〉 제6장 ㆍ 지역 간의 균형발전을 위한 조세특례 ····················251
01. 지방이전 기업에 대한 조세지원 ······································· 251
02. 지방이전 기업에 대한 조세지원 : 지방세편 ···················· 282
03. 영농･영어･농업회사법인의 법인세 면제 등 ····················· 285
〉〉〉〉 제7장 ㆍ 공익사업지원을 위한 조세특례 ·····························303
01. 사회적기업 및 장애인 표준사업장에 대한 세액감면
(조특법 제85조의6) ······················································· 303
〉〉〉〉 제8장 ㆍ 국민생활의 안정을 위한 조세특례 ·························311
01. 소형주택 임대사업자에 대한 세액감면(조특법 제96조) ······ 311
02. 상가건물 장기 임대사업자에 대한 세액감면
(조특법 제96조의2) ························································· 316
03. 상가임대료를 인하한 임대사업자에 대한 세액공제
(착한임대인 세액공제)(조특법 제96조의3) ······················ 321
〉〉〉〉 제9장 ㆍ 그 밖의 직접국세 특례 ··········································333
01. 전자신고 세액공제(조특법 제104조의8) ·························· 333
〉〉〉〉 제10장 ㆍ 그 밖의 소득공제 특례 ·······································337
01. 벤처투자조합 출자 등에 대한 소득공제(조특법 제16조) ···· 337
〉〉〉〉 제11장 ㆍ 참고자료 ·····························································341
01. 조세특례법상 중소기업의 범위 ········································· 341
02. 상시근로자수 계산 ···························································· 348
