Take all the income deductions for books and performance expenses.
When purchasing a product, check the income deduction mark.
Income deduction for cultural expenses-books and performance expenses
At the year-end settlement of earned income attributable to 2021
Credit cards for book performances in the second half of 2021
Add up to the amount used
Deduction target
Among those who earned less than 70 million won in annual gross salary
The amount used by credit cards, etc.
If it exceeds 25% of the total salary
Books and performances subject to income deduction
대상 도서 대상 공연
Author, publisher, publication date, publisher, international standard book number (ISBN)
Publications sold as recorded publications
Paper books, e-books,
Publications and used books published in foreign countries
Book purchase fee includes
Includes shipping fees, etc.
As an example in the performance method
Music, dance, theater, entertainment, Korean traditional music, acrobatics, etc.
In addition, musicals, popular music concerts, operas,
Ballet, magic, courtyard play, children's play, etc.
except
Publications under the Periodic Publications Act, such as magazines,
Harmful publications, rental publications