세금계산서 수취명세서..??

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <xHTML> <HEAD>  <TITLE></TITLE> <STYLE>  </STYLE> </HEAD> <xBODY>  [1] 다음은 4월부터 6월까지 ꡒ공급자ꡓ와 ꡒ부가가치세액ꡓ을 별도로 구분 기재하여 거래처로부터 ꡒ신용카드매출전표ꡓ를 교부받은 내용이다. 「신용카드매출전표 수취명세서」작성은 생략하고 제1기 확정 부가가치세신고서에만 그 내용을 반영하시오.(5점) <A NAME="#1677832755"></A> <TABLE border="1" width="667px" height="230px"cellspacing="0" cellpadding="0" style="border-collapse:collapse;border:none;"> <TR> <TD height="31px" width="98px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 거래처명 (등록번호)</TD> <TD height="31px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 성명 (거래처)</TD> <TD height="31px" width="37px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 거래 일자</TD> <TD height="31px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 발행금액 (부가세포함)</TD> <TD height="31px" width="132px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 공급자의 업종 등</TD> <TD height="31px" width="159px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 거 래 내 용</TD> <TD height="31px" width="121px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.40mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 비 고</TD> </TR> <TR> <TD height="27px" width="98px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 미 즈 105-05-54107</TD> <TD height="27px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 이명수</TD> <TD height="27px" width="37px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 4.06</TD> <TD height="27px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 220,000</TD> <TD height="27px" width="132px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 소매업, 일반과세자</TD> <TD height="27px" width="159px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 소모품 구입비용</TD> <TD height="27px" width="121px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.40mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.40mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 세금계산서 교부</TD> </TR> <TR> <TD height="22px" width="98px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 제리키즈 105-03-64106</TD> <TD height="22px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 정동환</TD> <TD height="22px" width="37px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 4.10</TD> <TD height="22px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 330,000</TD> <TD height="22px" width="132px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 소매업, 일반과세자</TD> <TD height="22px" width="159px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 특정 거래처에 대한 선물구입비용</TD> <TD height="22px" width="121px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.40mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 세금계산서 미교부</TD> </TR> <TR> <TD height="26px" width="98px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 모이세 105-05-23905</TD> <TD height="26px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 김성환</TD> <TD height="26px" width="37px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 5.03</TD> <TD height="26px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 550,000</TD> <TD height="26px" width="132px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 음식점업,일반과세자</TD> <TD height="26px" width="159px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 직원회식대(복리후생비)</TD> <TD height="26px" width="121px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.40mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 세금계산서 미교부</TD> </TR> <TR> <TD height="26px" width="98px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 헤쎄 105-06-45605</TD> <TD height="26px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 송승헌</TD> <TD height="26px" width="37px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 5.21</TD> <TD height="26px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 440,000</TD> <TD height="26px" width="132px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 소매업, 간이과세자</TD> <TD height="26px" width="159px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 사무용품 구입</TD> <TD height="26px" width="121px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.40mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.12mm; border-bottom-color:#000000; border-bottom-style:solid;"> 세금계산서 미교부 </TD> </TR> <TR> <TD height="26px" width="98px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 코리아나 610-81-86503</TD> <TD height="26px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 김정원</TD> <TD height="26px" width="37px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 5.25</TD> <TD height="26px" width="60px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 880,000</TD> <TD height="26px" width="132px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 숙박업, 일반과세자</TD> <TD height="26px" width="159px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.12mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 임직원 등의 지방출장시 호텔숙박비용</TD> <TD height="26px" width="121px" valign="middle" style="border-left-width:0.12mm; border-left-color:#000000; border-left-style:solid;border-right-width:0.40mm; border-right-color:#000000; border-right-style:solid;border-top-width:0.12mm; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.40mm; border-bottom-color:#000000; border-bottom-style:solid;"> 세금계산서 미교부</TD> </TR> </TABLE>  </xBODY> </xHTML> 이문제 어떻게 처리하는 건지 이해가 잘 가지 않아여...부탁드립니다..

카페정보

전산회계,전산세무,재경관리사,ERP정보관리사,TAT,FAT동호회

카페 전체 메뉴

▲

친구 카페

이전 다음

카페 게시글

(Q&A) 전산세무/전산회계 세금계산서 수취명세서..??

도다리 추천 0 조회 49 04.06.02 14:53 댓글 3

게시글 본문내용

다음검색

┏☆ⓔⓤⓝ㈜★┛™
04.06.02 15:22

첫댓글 문제지문에 1기 확정부가세신고서에 반영하라고 제시되어 있으므로 첫번째 할일은 세금계산서 미교부대상을 찾는겁니다. 그럼 첫번째 미즈는 세금계산서 교부이므로 제외되구요 두번째로 할일은 세금계산서 미교부대상중 접대비와 같은 불공의 대상과 과세대상을 분리하는 작업을 하시면 됩니다.
┏☆ⓔⓤⓝ㈜★┛™
04.06.02 15:24

그럼 제리키즈의 거래처선물과 헤쎄의 사무용품구입이 과세에서 제외됩니다. 이유) 간이과세자는 세금계산서 발행불가 입니다. 이렇게 작업이 끝났으면 나머지 모이세, 코리아나만이 남죠?? 요것을 1기 확정부가세신고서에 반영해 주면 됩니다. 이해 되셨는지요??
도다리
작성자 04.06.02 15:31

아...그렇구나..감사합니다. 저는 이렇게 배우지 않고..소매업은 제외시키라고 해서..왜 소매업을 제외시키는지 알수없어서..올렸는데.. 감사감사^^

검색 옵션 선택상자

댓글내용선택됨 옵션 더 보기

댓글내용

댓글 작성자

연관검색어

환율

환자

환기

최신목록

전산회계,전산세무,재경관리사,ERP정보관리사,TAT,FAT동호회

https://cafe.daum.net/cpatax

카페 전체 메뉴

친구 카페