선우회계법인 | 국고보조금 구분경리 - 프로젝트 코드 사용 및 거래처코드 설정

더존등 회계프로그램 Setting1. 회계 → 기초데이터 → 환경설정 → [전체 Tab] 기타코드관리 프로젝트코드 사용여부 : “사용함”2. 회계 → 기초데이터 → 계정과목및적요등록※ 하단 참조 및 아래 해당 계정과목 모두 관리항목 더블클릭 6 프로젝트 사용 “○”<div> </div><div><img src="https://t1.daumcdn.net/cfile/cafe/993AB9505CA66E960F" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="1024" width="1024" exif="{}" data-filename="연구개발출연금.jpg" style="clear:none;float:none;" id="A_993AB9505CA66E960FD3E0"/> </div> <img src="https://t1.daumcdn.net/cfile/cafe/9976B04B5C6F77BE05" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="1 - 연구개발출연금 .png" style="clear:none;float:none;" id="A_9976B04B5C6F77BE05C77F"/><img src="https://t1.daumcdn.net/cfile/cafe/9977024B5C6F77BE05" class="txc-image" actualwidth="871" hspace="1" vspace="1" border="0" width="871" exif="{}" data-filename="2 - 국고보조금.png" style="clear:none;float:none;" id="A_9977024B5C6F77BE05C8C1"/> 국고보조금 사업자부담금<div>국고보조금 회사부담금 </div> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DMkMo%26dataid%3D234%26fileid%3D58%26regdt%3D20170331011229&url=http%3A%2F%2Fcfile270.uf.daum.net%2Fattach%2F99810D4C5B94EBA6168DE4')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 국고보조금 - 주황규 2018-09-09 오후 0638 (최종).xlsx</a> <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">보조사업자 정보공시란 <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">국고보조금 보조사업 운영의 투명성을 높이기 위하여<p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">(간접)보조사업자가 교부, 집행, 정산 등 보조사업을 수행한 내역을 e나라도움을 통해 국민에게 공개하는 것입니다. <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">*관련법률 :  ｢보조금법｣ 제26조의10, ｢동법시행령｣ 제11조의2, ｢보조사업자 정보공시 세부기준｣<p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);"> <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">공시대상, 공시사항 등 세부적인 내용은 아래 표를 참고하시기 바랍니다. <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">❶ 공시대상 : 동일 회계연도 보조사업 총액이 1천만 원(수행 보조사업의 국고 합산 금액) 이상인 보조사업<p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">               을 수행하는 (간접)보조사업자 <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">❷ 공시사항 : ㉠ 교부신청서 및 사업계획서 ㉡ 수입지출 내역 ㉢ 정산보고서 및 검증보고서 <p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">                ㉣ 감사 지적사항 ㉤ 회계감사보고서 ㉥ 재무제표 또는 결산서<p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">❸ 공시방법 : 회계연도 종료일로부터 4개월 이내 보조금통합관리망에 공시<p style="box-sizing: border-box; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; font-family: NotoSans, "Nanum Gothic", Dotum, 돋움, Gulim, 굴림, HelveticaNeue-Light, AppleSDGothicNeo-Light, sans-serif; color: rgb(0, 0, 0);">❹ 제재조치 : 중앙관서의 장은 불성실공시에 대해서 시정을 명하거나 보조금 삭감 가능 제조경비 판매비와관리비 연구개발비 국고보조금 사업비(연구비)정산의 모든것 http://cafe.daum.net/truth0515/VP1k <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DMkMo%26dataid%3D234%26fileid%3D47%26regdt%3D20170331011229&url=http%3A%2F%2Fcfile292.uf.daum.net%2Fattach%2F271AE44A58E2403E240B22')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 국고보조금 - 주황규 2017-04-01.xlsx</a> <table border="0" align="center" cellspacing="0" cellpadding="0" style="color: rgb(17, 17, 17); font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; font-size: 14px; font-weight: bold; background-color: rgb(251, 251, 251); width: 550px; border: 1px solid rgb(228, 228, 228);"><tbody><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">이름</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">선우회계법인</td></tr><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   상담제목</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228); word-break: break-all;">한국콘텐츠진흥원에서 지원받은 충남문화산업진흥원으로 부터 지원받은 지역특화콘텐츠 국고보조금의 익금산입여부</td></tr><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   상담내용</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228); word-break: break-all;">한국콘텐츠진흥원에서 지원받은 충남문화산업진흥원으로 부터 지원받은 지역특화콘텐츠 국고보조금이 있습니다.  2016년도에 국고보조금을 다 사용을 못하고 사업기간이 있어 2017년도에 이월해서 사용합니다.  어차피 만약 2017년도에 사용못하면 (공인회계사나 세무사의 사업비에 대한 적정성을 평가하여)  정산하여 국고에 환수하여야 합니다.  2016년도에 국고보조금에 사용못한 금액에 대하여 익금산입하여야 하는지요?</td></tr><tr><td rowspan="2" colspan="1" style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   답변내용</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228); word-break: break-all;">답변:한국콘텐츠진흥원에서 지원받은 충남문화산업진흥원으로 부터 지원받은 지역특화콘텐츠 국고보조금의 익금산입여부</td></tr><tr><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228); word-break: break-all;">안녕하십니까?   질의가 명확하지 않아 답변드리기 어려우나,   일반적으로 법인이 국고보조금을 수령하는 경우에는 국고보조금 교부통지일을 수령한 날이 속하는 사업연도에 익금에 산입하여 각 사업연도 소득금액에 대한 법인세를 신고하는 것이며,   반환이 확정되는 사업연도에 반환금액을 손금산입하는 것입니다.   아래 해석사례를 참고하시기 바랍니다.   서면2팀-1055, 2008.05.30. 법인이 「보조금의 예산 및 관리에 관한 법률」의 규정에 의하여 국가로부터 지급받은 보조금을 익금에 산입하고, 사용후 잔액을 반납하는 경우에는 그 반납이 확정되는 사업연도에 반납하여야 할 보조금을 손금에 산입하는 것임. </td></tr><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   상담분류</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">법인세</td></tr><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   답변일자</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">2017-04-03</td></tr><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   첨부파일</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"><a href="https://teer.hometax.go.kr/download.do?attach_docum_id=B1s%2F2SYVNj4ceWGwv%2B9%2FpA%3D%3D&attach_seq_no=B1s%2F2SYVNj4ceWGwv%2B9%2FpA%3D%3D" target="_blank"></a> </td></tr><tr><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   만족도</td><td style="margin: 0px; padding: 5px; font-size: 14px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">위 답변이 만족하십니까? HOMETAX홈페이지에 만족도를 평가해 주시면 보다 나은 서비스를 위해 활용하겠습니다. <a href="https://teer.hometax.go.kr/getMy.do?req_id=10564301" target="_blank">[만족도평가하러가기]</a></td></tr></tbody></table> <img src="https://t1.daumcdn.net/cfile/cafe/25699B3858DD2E6920" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금.png" style="clear:none;float:none;" id="A_25699B3858DD2E69206F86"/> <img src="https://t1.daumcdn.net/cfile/cafe/2272FB3658DFB16D3A" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="프로젝트.png" style="clear:none;float:none;" id="A_2272FB3658DFB16D3ADF95"/> <img src="https://t1.daumcdn.net/cfile/cafe/2534D03658DFB16E11" class="txc-image" actualwidth="396" hspace="1" vspace="1" border="0" width="396" exif="{}" data-filename="환경설정.png" style="clear:none;float:none;" id="A_2534D03658DFB16E115C37"/> <img src="https://t1.daumcdn.net/cfile/cafe/2634623658E1C4CF28" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금.png" style="clear:none;float:none;" id="A_2634623658E1C4CF28697D"/> <img src="https://t1.daumcdn.net/cfile/cafe/226B993958E1C51107" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금 차감.png" style="clear:none;float:none;" id="A_226B993958E1C511070920"/> <img src="https://t1.daumcdn.net/cfile/cafe/2367773A58E1C5BA19" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금.png" style="clear:none;float:none;" id="A_2367773A58E1C5BA19B7C3"/> <img src="https://t1.daumcdn.net/cfile/cafe/26743A3B58E1C56423" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금 차감.png" style="clear:none;float:none;" id="A_26743A3B58E1C564232EBE"/> <img src="https://t1.daumcdn.net/cfile/cafe/2356833B58E1C4261D" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금.png" style="clear:none;float:none;" id="A_2356833B58E1C4261D8475"/> <img src="https://t1.daumcdn.net/cfile/cafe/265E463B58E1C42727" class="txc-image" actualwidth="1022" hspace="1" vspace="1" border="0" width="1022" exif="{}" data-filename="국고보조금 차감.png" style="clear:none;float:none;" id="A_265E463B58E1C42727B391"/> <img src="https://t1.daumcdn.net/cfile/cafe/242F573A58DFB0D532" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="국고보조금 - 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