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<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 34px; COLOR: #000000; TEXT-INDENT: -34px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">[5] 소득금액조정합계표(6점)</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> ※추가세무조정사항</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> <A name=#1581954650></A></SPAN>
<TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=90 cellSpacing=0 cellPadding=0 width=541 border=1>
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<TD style="BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.4mm solid" vAlign=center width=541 height=90>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">• 손익계산서상 법인세비용은 126,875,320원이다.</SPAN>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">• 당해사업연도에 업무용으로 취득한 토지에 대한 등록세 5,000,000원과 </SPAN>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"> 재산세 2,000,000원이 세금과공과로 처리되어 있다.</SPAN></P></TD></TR></TBODY></TABLE><SPAN></SPAN></P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 34px; COLOR: #000000; TEXT-INDENT: -34px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">[5] 소득금액조정합계표</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">[익금산입 및 손금불산입]</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">위탁매출 10,000,000원 (유보)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">접대비(증빙불비) 1,500,000원 (상여)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">접대비(신용카드) 13,500,000원 (기타사외유출)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">법인세 126,875,320원 (기타사외유출)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><FONT color=#d801e5>토지 5,000,000원 (유보)</FONT></SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">기부금 500,000원 </SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">(기타사외유출)</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">[손금산입 및 익금불산입]</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 4px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림체'; TEXT-ALIGN: justify">재고자산(적송품) 7,000,000원 (유보)</SPAN> </P>
<P><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"></SPAN> </P>
<P><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"></SPAN> </P>
<P><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><FONT face=굴림><STRONG>토지애 대한 등록세만 세무조정하고 재산세는 조정안한 이유가 뭔가요?</STRONG></FONT></P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><BR></P></SPAN>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"></P>
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카페 게시글
(Q&A) 전산세무/전산회계
[전산세무1급]
19회 소득금액조정합계표
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추천 0
조회 69
06.06.03 00:38
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다음검색
첫댓글 토지에대한 등록세는 토지의 취득원가에 가산해줘야합니다. 근데 등록세를 세금과공과로 처리했으니까... 비용처리한거져? 근데 세법에서는 토지의 취득원가, 즉 자산처리 해줘야하기 때문에... 손급불산입 처리한거예여.. 재산세는 세금과공과, 즉 비용처리하는게 맞으니까.. 세무조정 안하는거예여~~