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    기타 간이사업자의 세금계산서 발급의무 및 세금계산서 발행분 신고

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    댓글 댓글 3건   조회Hit 383,130회   작성일Date 22-08-17 18:05

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    Q. 현재 간이과세자이며 직전연도 공급대가 4,800만원 이상인 사업자입니다. 최근 사업자 현황 조회를 해보니 2022년 7월 1일부터 세금계산서 발행이 가능한 간이과세자로 확인됩니다. 그러면 앞으로는 세금계산서 또는 현금영수증(지출증빙)을 발행할 때 부가가치세 10%를 받아야 하는지 궁금합니다.

    A. 귀 질의의 경우, 직전연도 공급대가의 합계액이 4,800만원 이상 8,000만원 미만인 간이과세자 중 영수증 발급대상 사업자(*)를 제외한 간이과세자는 세금계산서 발급의무가 있는 것으로, 이때 간이과세자의 세금계산서 발행분은 기존처럼 공급대가 x 업종별 부가가치율 x 10%를 적용하여 신고하는 것입니다.
    (*) 신규사업자 및 직전연도 공급대가 4,800만원 미만
    한편, 세금계산서 발급가능 간이과세자가 발급하는 세금계산서 및 신용카드 매출전표 등을 수취한 거래상대방(일반 사업자)은 10% 매입세액공제가 가능한 것이니 참고하여 주시기 바랍니다.
    관련규정 : 부가가치세법 제36조[영수증 등], 제61조[간이과세의 적용 범위]

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