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코로나19 이후 내수 활성화 차원에서 3.5%로 30% 인하됐던 자동차 개별소비세 탄력세율(100만원 한도)이 7월 1일 제조장 반출분부터 5.0%로 되돌아간다. 2일부터는 경·공매 등으로 퇴거 위기에 처한 전세사기 피해자를 위해 임차 주택을 낙찰받을 수 있도록하고 생계 곤란 피해자에게 긴급 금융·복지를 지원하는 전세사기 피해자 지원 및 주거안정 방안 시행이 시행된다. 18일부터는 스토킹방지 및 피해자보호 등에 관한 법률이 시행돼 스토킹 발생 단계부터 주거, 의료, 법률지원 등 피해자 보호조치가 강화된다. 9월부터는 환자의 의식이 없는 상태에서 수술하는 의료기관에서는 수술실 내부에 CCTV를 설치하고 환자나 보호자가 요청할 경우 수술 장면을 촬영해야 한다.기획재정부는 이같은 내용을 담은 ‘2023년 하반기부터 이렇게 달라집니다’ 책자를 30일 배포했다. 주요 내용들을 간추려 정리했다. 기획재정부 제공<<금융·재정·조세>>■소득공제 대상에 연화관람료 추가(7월1일) = 7월1일부터 영화관람료 신용카드 등으로 결제하는 경우 소득공제를 받을 수 있다. 영화관람료를 도서·공연 등 사용분과 동일하게 30% 소득공제가 적용된다.■연금계좌 추가납입 확대(7월1일 이후 납입분) = 1주택 고령가구가 보유 중인 주택을 팔고 매매가액이 낮은 주택으로 대체한 경우 차액을 연금계좌에 납입해 노후자금으로 활용할 수 있게 된다. 부부 합산으로 1주택을 소유하고 부부 중 1명이 60세 이상인 경우에 한해 1억원 한도로 추가 납입 가능하다.■일반 비회원제 골프장 개별소비세 면세대상 제외(7월1일) = 대중형 골프장 제외한 일반 비회원제 골프장은 개별소비세 면세대상에서 제외된다. 이에따라 7월1일부터 비회원제 골프장에 대해 1만2000원의 개별소비세 부과된다.■자동차 개별소비세 탄력세율 인하 종료(7월1일) = 코로나19 이후 내수 활성화 차원에서 3.5%로 30% 인하됐던 탄력세율(100만원 한도)이 7월 1일 제조장 반출분부터 5.0%로 되돌아간다.■무증빙 해외송금 한도 확대(7월1일) 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