선우회계법인 | 공동사업자 소득분배명세서 - 출력시 (인쇄시) 공동사업자별 분배명세서 와 공동사업자의 총수입금액등 분배명세서 둘다 출력 할 것

<img src="https://t1.daumcdn.net/cfile/cafe/99D711485B2E00041C" class="txc-image" actualwidth="501" hspace="1" vspace="1" border="0" width="501" exif="{}" data-filename="공동사업자별 소득금액등 분배명세서.png" style="clear:none;float:none;" id="A_99D711485B2E00041CE912"/> <img src="https://t1.daumcdn.net/cfile/cafe/99312D365B31F7A727" class="txc-image" actualwidth="1020" hspace="1" vspace="1" border="0" width="1020" exif="{}" data-filename="공동사업자-소득분배명세서.jpg" style="clear:none;float:none;" id="A_99312D365B31F7A7272B9A"/> <img src="https://t1.daumcdn.net/cfile/cafe/99B759365B31F7A834" class="txc-image" actualwidth="1020" hspace="1" vspace="1" border="0" width="1020" exif="{}" data-filename="공동사업자의-총수입금액등-분배명세서.jpg" style="clear:none;float:none;" id="A_99B759365B31F7A8345575"/> <img src="https://t1.daumcdn.net/cfile/cafe/99A31F3A5B2DFE4730" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="조정계산서.jpg" style="clear:none;float:none;" id="A_99A31F3A5B2DFE473054F7"/> <img src="https://t1.daumcdn.net/cfile/cafe/99B1E2435B2DFD4A1F" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="공동사업자 소득분배명세서.png" style="clear:none;float:none;" id="A_99B1E2435B2DFD4A1F9A8C"/> <img src="https://t1.daumcdn.net/cfile/cafe/991060435B2E067C2A" class="txc-image" actualwidth="501" hspace="1" vspace="1" border="0" width="501" exif="{}" data-filename="공동사업자별 소득금액등 분배명세서.png" style="clear:none;float:none;" id="A_991060435B2E067C2A73AE"/> <img src="https://t1.daumcdn.net/cfile/cafe/9911AF365B2DFCC306" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="공동사업자 소득분배명세서.jpg" style="clear:none;float:none;" id="A_9911AF365B2DFCC3067E4E"/>건강보험관리공단 (3.3%) 원천징수 지분율 50%:50%이므로 1/2만 넣어야 함. 소득세(원천) 5,660,670원 / 2 = 요양급여 (5,580,440원) + 의료급여(79,210원) + 건강검진수입 (1,020원) /2 = 2,830,335원지방소득세(원천) 565,900원 / 2 = 요양급여 (557,960원) + 의료급여(7,840원) + 건강검진수입 (100원) /2 = 282,950원 ① 공동사업자 지분율대로 원천세 안분② 공동사업자 각자 종합소득세 중간예납 기입③ 지출증빙 미수취 가산세 (2.2%) 있는 경우 지분율대로 안분④ 성실신고확인비용세액공제신청서 지분율대로 안분⑤ 고용창출투자세액공제(의료기구) 지분율대로 안분 <img src="https://t1.daumcdn.net/cfile/cafe/99B147365B2DFCC32F" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="공동사업자-소득분배명세서---2.jpg" style="clear:none;float:none;" id="A_99B147365B2DFCC32F9F82"/> <img src="https://t1.daumcdn.net/cfile/cafe/996B163F5B2E06270D" class="txc-image" actualwidth="522" hspace="1" vspace="1" border="0" width="522" exif="{}" data-filename="공동분배불러오기.png" style="clear:none;float:none;" id="A_996B163F5B2E06270D4C4D"/> <img src="https://t1.daumcdn.net/cfile/cafe/99E2B53D5B2E02A80D" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="공동분배불러오기.jpg" style="clear:none;float:none;" id="A_99E2B53D5B2E02A80D329B"/> <img src="https://t1.daumcdn.net/cfile/cafe/99DFD93D5B2E02A814" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="원천징수.jpg" style="clear:none;float:none;" id="A_99DFD93D5B2E02A8142237"/> <img src="https://t1.daumcdn.net/cfile/cafe/99E6E4435B2F5CE826" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="1_Page_43---건강보험.jpg" style="clear:none;float:none;" id="A_99E6E4435B2F5CE826F940"/> <img src="https://t1.daumcdn.net/cfile/cafe/99A5CC435B2F5CE804" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="1_Page_44---건강보험.jpg" style="clear:none;float:none;" id="A_99A5CC435B2F5CE8042FE6"/>MG손해보험주식회사  220-88-52643