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<P style="FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><부가세>부동산 임대보증금의 부가세과세표준 계산적용 이자율 변경</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> </SPAN></P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> 2006년 제1기부터 부동산 임대보증금의 부가가치세 과세표준 계산시 적용하는 이자율이 종전 3.6%에서 </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13px; COLOR: #ff0000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">4.2%</SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">로 변경된다.(시행규칙 제15조 제1항)</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">적용이자율은 시중은행의 1년 만기 정기예금이자율 평균을 감안하여 국세청장이 정도록 부가가치세법시행규칙 제15조에 규정해 놓고 있다.</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">□</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> 변겅된 이자율 계산사례</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">사무실 200평을 2006. 1. 1 ∼ 2006. 12. 31까지 보증금 5억원과 월세 2백만원(부가가치세 별도)에 임대하고 있는 경우 이번 2006년 제1기 부가가치세 예정신고시 신고하여야 할 부가가치세 과세표준은?</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">① 임대료 : 2백만원 </SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify">×</SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> 3개월 = 6,000,000원</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">② 임대보증금에 대한 간주임대료 : (5억원 </SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify">×</SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> 4.2%) / 365 </SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify">×</SPAN><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> 90일 = 5,178,082원</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify">③ 과세표준 금액 : (① + ②) : 11,178,082원</SPAN> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"></P>
<P style="FONT-SIZE: 19px; MARGIN: 0px; COLOR: #0000ff; TEXT-INDENT: 0px; LINE-HEIGHT: 24px; FONT-FAMILY: '굴림'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 19px; COLOR: #0000ff; LINE-HEIGHT: 24px; FONT-FAMILY: '굴림'; TEXT-ALIGN: center">공인중개사 리치부동산컨설팅 소장 이기찬</SPAN> </P>
<P style="FONT-SIZE: 17px; MARGIN: 0px; COLOR: #ffff00; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 17px; COLOR: #ffff00; LINE-HEIGHT: 23px; FONT-FAMILY: '굴림'; TEXT-ALIGN: center"><FONT color=#000000><A href="http://www.neorich.co.kr/">http://www.neorich.co.kr</A></FONT></SPAN><FONT color=#000000> </FONT></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 19px; FONT-FAMILY: 'HY견고딕'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 19px; FONT-FAMILY: 'HY견고딕'; TEXT-ALIGN: center"> ☎(055)264-4584. 011-574-5959</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>
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부동산 임대보증금의 부가세과세표준 계산적용 이자율 변경
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06.07.10 14:56
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