로고

메이플
로그인 회원가입
  • 세무자료
  • 세무자료

    종합소득세 일부사업장의 현금영수증 미가맹 시 중소기업특별세액감면 적용 여부

    페이지 정보

    profile_image
    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 159,586회   작성일Date 24-07-02 23:06

    본문

       Q. 본인은 개인사업자로 A, B사업장을 영위하고 있으며 사업장 현황은 다음과 같습니다. 

       - A사업장: 현금영수증발행대상업종, 개업일자: 2021. 4. 1. (2021. 5. 1 현금영수증가맹)

    - B사업장: 현금영수증발행대상업종, 개업일자: 2023. 2. 1. (2023. 12. 31까지 현금영수증 미가맹)
    A, B 사업장은 중소기업으로 중소기업특별세액감면을 받을 수 있으나, 현금영수증 미가맹 시 중소기업특별세액감면을 받을 수 없다고 합니다. 그렇다면, 중소기업특별세액감면은 현금영수증가맹이 되어있는 A사업장의 소득에 대해서만 적용이 가능한지 궁금합니다.

    A. 현금영수증 가맹점으로 미가입(지연가입)한 해당 과세기간의 해당 사업장에 대하여 조세특례제한법 128조 제4항의 감면을 적용할 수 없는 것이므로, 현금영수증 가맹점으로 가입한 A사업장에서는 중소기업 특별세액감면을 적용할 수 있는 것으로 판단됩니다.
    관련규정 : 조세특례제한법 제128조[추계과세 시 등의 감면배제]

    f40f03411472f93dfbefc5e4943a3654_1719929202_291.jpg
     

    댓글목록

    profile_image

    Domenic님의 댓글

    Domenic 작성일 Date

    I am a writer who has turned a deep-seated love for the wheel of fortune into my full-time vocation. This journal is a shrine for fans of the spinning wheel. I investigate each and every aspect of the game, from the subtle distinctions between European tables to the complex statistics behind assorted wagering combinations. I expose widespread misconceptions while appreciating the game's graceful nature. My articles seek to deepen your knowledge and enjoyment of this timeless casino mainstay. If you're a total novice or a seasoned player, you will uncover a piece of information of value here. Let the ball land where it may.

    https://fresherskiduniya.com/employer/5gringo-777/
    https://pratuproperty.com/author/rosauraminchin/
    http://dunumre.com/agent/ulrikebecnel10/
    https://rj.rumigandhi.net/@deannedulhunty
    https://vod.reflextoken.com/@gaystorm530693?page=about
    http://git.cgkc.com/lucillejenning
    http://172.104.245.78:11080/francesco74u02
    http://www.doyahome.cn:2045/rebekahdockery
    https://sudanre.com/profile/karrishay9434
    https://git.morozoff.pro/candice670085/hollywoodbets-app.co.za1994/wiki/Score-Big:-Your-Ultimate-Guide-to-Soccer-Betting-on-Hollywoodbets https://125.228.1.65:33000/yuosylvester32

    profile_image

    Quinn님의 댓글

    Quinn 작성일 Date

    I am a specialist of the more subtle aspects in the gaming sphere. In my view, the apex of betting sophistication is Chemin de Fer. Its image for exclusivity and its elegant ruleset cause it to be a truly enthralling game. This blog is dedicated to exploring this beautiful card game. I examine its fascinating origins, from European royalty to the VIP salons of Asia. I present straightforward tutorials of the rules. Furthermore, I discuss the best approaches for wagering, including the value of the Banker bet. My goal is to deconstruct this game and demonstrate that it is an accessible and exciting choice for all gamblers.

    http://git.cgkc.com/mariamaltamira/fat-pirate-honest-reviews2010/wiki/Prioritizing+Your+Fat+Pirate+Free+Download+To+Get+The+Most+Out+Of+Your+Business
    https://gogs.dev.dazesoft.cn/salinamauger67
    http://hoenking.cn:3000/launa85b09408
    http://120.78.122.153:10080/errolirving83/1231576/wiki/Melhores+Cassinos+para+o+Jogo+Dragon+Hatch+com+Confian%25C3%25A7a
    http://47.109.205.240:3000/charlottefunk3
    https://git.rec4box.com/roxanne21h9660
    https://timvieclamnhanh.com.vn/companies/gates-of-olympus-777/
    https://yourestate.org/author/thaddeusswinbu/
    http://63.141.251.154/heidifaison710
    http://skupra-nat.uamt.feec.vutbr.cz:30000/madelinesanche http://git.iouou.cn/anhridgeway301

    profile_image

    Margret님의 댓글

    Margret 작성일 Date

    My bond with the world of gaming is one of sheer fun. I don't show up to make a living; I'm here to enjoy myself. My platform is created for the weekend enthusiast who views the betting hall as an exhilarating diversion. My posts center on increasing the fun of your excursion. We will discuss discovering the most player-friendly machines, capitalizing on freebies, and participating in low-stakes activities that give the greatest value for your money. My belief is that gambling should be a form of pleasure, not pressure. We will find out how to get the most enjoyment from every dollar wagered.

    https://video.etowns.ir/@kendracpr64380?page=about
    https://memocraft.in/author/colemandenniso/
    https://oromiajobs.com/profile/dorthywillason
    http://47.104.235.12/wendivaladez8/jammy-monkey365.com7735/issues/1
    https://gitea.nongnghiepso.com/karenmcgrew896
    https://www.propndealsgoa.com/author/dinahblount164/
    https://thefreshfinds.net/lyletrumble812
    https://talentsplendor.com/employer/ladbrokes-casino-365/
    http://server01.ismark.net:3000/wendywhitlam5
    https://git.manabo.org/sheldonsouthwi https://git.harddays.dev/nereidawills3

    QUICK MENU

    회사소개

    양도소득세

    스토리

    상담문의

    공지사항

    상단으로