지출증빙서류 검토표 , 영수증수취명세서(1) , 영수증수취명세서(2) , 경비등의 송금명세서 , 표준대차대조표 , 표준손익계산서 , 표준 부속명세서

<a href="http://cafe.daum.net/transtax/MIOf/220"> http://cafe.daum.net/transtax/MIOf/220</a><div> <a href="http://cafe.daum.net/transtax/MIOf/220"></a>(6) 지출증빙서류 검토표의 제출법인세법 시행규칙에서 규정하는 법정서식은 아니지만 국세청은 법인세신고서 작성시자기 검증에 활용할 수 있도록 지출증빙서류검토표를 작성하여 제출하도록 요구하고 있다. 국세청은 지출증빙서류검토표를 성실하게 작성하여 제출하는 법인에 대해서는구체적인 탈루협의가 없는 한 지출증빙서류의 수취·보관과 관련된 사후 검증 부담을 최소화한다고 하였다.(법인세 성실신고 지원자료 최대한 제공, 2015.2.26. 보도자료, 국세청). <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D360%26fileid%3D11%26regdt%3D20160210013320&url=http%3A%2F%2Fcfile282.uf.daum.net%2Fattach%2F99E70C4E5C8694FA369C90')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 5 - 지출증명서류합계표 (직전연도 매출 20억이상) - 예제.xlsx</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D360%26fileid%3D12%26regdt%3D20160210013320&url=http%3A%2F%2Fcfile285.uf.daum.net%2Fattach%2F9924BA4E5C8694FB3DB16F')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 5 - 지출증명서류합계표[별지 제77호 서식],영수증수취명세서,상품권,송금명세서.xlsx</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D360%26fileid%3D6%26regdt%3D20160210013320&url=http%3A%2F%2Fcfile259.uf.daum.net%2Fattach%2F2739E73756E283ED39457B')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> ■ 소득세법 시행규칙 [별지 제40호의5서식](2015.03.13 개정).hwp</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D360%26fileid%3D7%26regdt%3D20160210013320&url=http%3A%2F%2Fcfile292.uf.daum.net%2Fattach%2F225FD93756E283ED1B5154')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 경비 등의 지출증명 수취 및 보관.hwp</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D360%26fileid%3D8%26regdt%3D20160210013320&url=http%3A%2F%2Fcfile243.uf.daum.net%2Fattach%2F2577243756E283EE088726')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 영수증수취명세서-주황규팀장.xlsx</a> <p class="0" style="line-height: 150%; text-indent: -23.9pt; letter-spacing: 0pt; font-size: 14pt; margin-left: 23.9pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">󰊲 지출증명서류 합계표 작성대상 법인 축소(법인령 §158⑥)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 253.94pt; height: 26.31pt;">당 초 안</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 253.94pt; height: 26.31pt;">수 정 안</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt medium 1.7pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 253.94pt; height: 7.82pt;">  </td><td valign="middle" style="border-width: 0.28pt 1.7pt medium 0.28pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 253.94pt; height: 7.82pt;">  </td></tr><tr><td valign="top" style="border-width: medium 0.28pt 1.7pt 1.7pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 253.94pt; height: 177.81pt;"><p class="1" style="text-align: left; line-height: 145%; text-indent: -22.4pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 22.4pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%;">□지출증명서류 합계표 작성 및 보관근거 신설<p class="1" style="line-height: 145%; text-indent: -22.4pt; letter-spacing: 0pt; font-size: 10pt; font-weight: bold; margin-left: 22.4pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%;">  ㅇ 직전사업연도 수입금액 10억원 이상 법인으로서 지출증명서류*를 수취한 법인   * 신용카드매출전표, 현금영수증, 전자(세금)계산서</td><td valign="top" style="border-width: medium 1.7pt 1.7pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 253.94pt; height: 177.81pt;"><p class="1" style="line-height: 145%; text-indent: -22.4pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 22.4pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">□(좌 동)    <p class="1" style="text-align: left; line-height: 145%; text-indent: -30pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 30pt; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%;">ㅇ 직전사업연도 수입금액 20억원 이상 법인으로서 지출증명서류*를 수취한 법인  * (좌 동)</td></tr></tbody></table>  <수정이유> 납세협력비용 완화 <table width="710" align="center" border="0" cellspacing="0" cellpadding="0"> <tbody> <tr> <td height="105" align="center" background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_01.gif" valign="top" colspan="3"> <table width="619" align="center" border="0" cellspacing="0" cellpadding="0"> <tbody> <tr> <td height="28"> </td></tr> <tr> <td height="72" valign="middle"> <div align="center" class="style4">[법인조정] 지출증빙서류검토표 작성 안내 </div></td></tr></tbody></table></td></tr> <tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031801.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031802.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031803.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031804.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031805.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031806.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031807.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031808.jpg" border="0"> </div></td> </tr><tr> <td background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_02.gif" colspan="3"> <div align="center"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Flink.neo-plus.com%2Flink%2Fnew_message%2Fhtml%2FSW_upmsg_2016%2F20160318%2F2016031809.jpg" border="0"> </div></td> </tr><tr> <td height="35" background="http://link.neo-plus.com/link/new_message/html/SW_upmsg_2011/100421_up_03.gif" colspan="3"> </td></tr></tbody></table> <input name="print" style="cursor: hand;" type="button" value=" 인 쇄 하 기 "> <map name="Map" id="Map"><area href="http://www.nts.go.kr/info/info_02.asp?minfoKey=MINF8720100726174221&top_code=&sub_code=&sleft_code=&ciphertext=" shape="rect" coords="12,504,437,528" target="_blank"></map> </div>