# 유효법인세율

세전이익(법인세차감전순이익)과 법인세의 비율이며, 이는 과거 12개월간의 자료를 이용하여 계산할 수 있으며, Planning에 널리 사용되고 있습니다. 산출식은 아래와 같습니다.

**💡유효법인세율 =** **법인세 ÷ 법인세차감전순이익**

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