4) 사업소득금액의 계산

4) 사업소득금액의 계산   <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; MARGIN-LEFT: 38.73pt; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 329.17pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 사업소득금액 = 사업소득 총수입금액 - 필요경비</TD></TR></TBODY></TABLE>   ① 총수입금액 항목   <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; MARGIN-LEFT: 6.94pt; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 구 분</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 232.5pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 비 고</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉠ 사업수입금액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 232.5pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 매출에누리와 환입, 매출할인금액 제외</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉡ 거래상대방으로부터 받은 장려금 기타 이와 유사한성질의 금액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 232.5pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> - 판매장려금 수령액 : 총수입금액항목 - 판매장려금 지급액 : 필요경비항목</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉢ 사업과 관련된 자산수증익ㆍ채무면제익</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 232.5pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 사업무관 : 증여세과세</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉣ 사업과 관련하여 생긴 보험차익</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 232.5pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 사업무관 : 과세제외</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉤ 가사용으로 소비된 재고자산</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 232.5pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 시가를 총수입금액에 산입하고 동 재고자산의 원가는 필요경비에 산입함</TD></TR></TBODY></TABLE>   ✔ 거주자가 재고자산을 가사용으로 소비하기 위하여 타인에게 지급한 경우에도 총수입금액에 산입한다.   ② 총수입금액 불산입 항목   <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; MARGIN-LEFT: 11.25pt; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 204.2pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 구 분</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 비 고</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: medium none; WIDTH: 204.2pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉠ 소득세 또는 주민세의 환급액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 204.2pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉡ 자산수증익ㆍ채무면제익중 이월결손금 보전에 충당한 금액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 204.2pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉢ 부가가치세 매출세액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 부가가치세 매입세액 : 필요경비 불산입 항목</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 204.2pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉣ 국세 등의 과오납금 환급이자</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 204.2pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉤ 재고자산 이외의 자산의 처분이익</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 재고자산이외의 자산의 처분손실:필요경비불산입</TD></TR></TBODY></TABLE>   ✔ 사업용고정자산의 양도로 인해 발생한 양도차익은 총수입금액에 포함시키지 않는다. ✔ 사업소득에서 발생한 은행예금에 대한 이자수익은 영업외수익으로 총수입금액에 산입된다. ×   ③ 필요경비 항목   <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; MARGIN-LEFT: 11.44pt; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 구 분</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 비 고</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉠ 판매한 상품에 대한 원료의 매입가액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 매입에누리 및 매입할인금액 제외</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉡ 종업원의 급여</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 대표자의 급여와 퇴직급여 : 필요경비불산입</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 207.03pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉢ 거래수량 또는 거래금액에 따라 지급하 는 장려금</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 235.33pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> - 판매장려금 수령액 : 총수입금액항목 - 판매장려금 지급액 : 필요경비항목</TD></TR></TBODY></TABLE>   ④ 필요경비 불산입 항목   <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; MARGIN-LEFT: 8.43pt; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 215.52pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 구 분</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 229.67pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 비 고</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: medium none; WIDTH: 215.52pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉠ 소득세와 소득할 주민세ㆍ농어촌특별세</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 1.98pt double; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 229.67pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 215.52pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉡ 벌금ㆍ과료ㆍ과태료</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 229.67pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 215.52pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉢ 조세에 관한 법률에 의한 징수의무의 불 이행으로 인하여 납부하였거나 납부할세액</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 229.67pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 가산세를 포함함</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 215.52pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉣ 가사의 경비와 이에 관련되는 경비</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 229.67pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 215.52pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> ㉤ 재고자산 이외의 자산의 처분손실</TD> <TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 229.67pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> </TD></TR></TBODY></TABLE>   - 10,000원을 초과하는 접대비 중 신용카드 등 미사용분은 한도계산 없이 직접 필요경비를 불산입 한 다.   ✔ 접대비 50,000원을 현금으로 지출하고 법정정규증빙이 아닌 간이영수증을 수취한 경우 접대비 한도초과액에    대해서만 필요경비 불산입한다. × ✔ 부가가치세 신고시 공제된 일반과세자의 부가가치세 매입세액은 사업소득의 필요경비에 산입되지 않는다.