면세 사업자 사업장 현황 신고 전자신고 요령

<P> <TABLE class=padding_bottom_02 border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD> <DIV id=cont_wrap_01>* 국세청 홈택스를 이용하여 사업장현황 전자신고를 하시면 세무서를 방문할 필요가 없어 더욱 편리합니다.<BR>* 사업장현황 전자신고는 공휴일에도(매일 06:00～24:00) 이용이 가능합니다.</DIV></TD></TR></TBODY></TABLE> <TABLE border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD> <TABLE id=cont_group border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD> <TABLE id=btn_cont_01 border=0 cellSpacing=0 cellPadding=0 align=center> <TBODY> <TR> <TD><A href="http://www.hometax.go.kr/eas/sasehp59.jsp" target=_blank><U><FONT color=#810081>사업장현황 전자신고 바로가기</FONT></U></A></TD></TR></TBODY></TABLE> <DIV style="PADDING-TOP: 5px" class="top li_top"><U></U></DIV></TD></TR> <TR> <TD align=middle><A href="xxxxjavascript:OpenVideo();" target=_self><U><FONT color=#810081> <IMG border=0 alt="동영상으로 알아보는 면세사업자 사업장현황 신고" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fexem_2008.jpg" width=578 height=116></FONT></U></A></TD></TR></TBODY></TABLE> <DIV class=cont_sp><U></U></DIV> <TABLE id=cont_group border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD id=cont_title_group>부가가치세 면세사업자 사업장현황신고</TD></TR> <TR> <TD class=cont_dot_02>사업장현황신고란?</TD></TR> <TR> <TD class=cont_in_txt_02>부가가치세가 면제되는 개인사업자는 직전년도 연간 수입금액 및 사업장현황을 1. 1.～1.31. 사이에 사업장 관할세무서에 신고하여야 합니다.</TD></TR> <TR> <TD class=cont_in_txt_02>따라서 금년에는 1월 31일이 <SPAN class=f_red>일요일</SPAN>이므로 <SPAN class=f_red>2009년</SPAN> 사업실적에 대하여 <SPAN class=f_red>2010년 2월 1일(월)까지</SPAN> 사업장현황신고서를 제출하시면 됩니다.</TD></TR> <TR> <TD class=cont_dot_02>사업장현황신고 대상자</TD></TR> <TR> <TD class=cont_in_txt_02>병ㆍ의원, 치과, 한의원 등 의료업자</TD></TR> <TR> <TD class=cont_in_txt_02>예체능계열 학원, 입시학원, 외국어학원 등 학원사업자</TD></TR> <TR> <TD class=cont_in_txt_02>법정도매시장 중도매인 등 농ㆍ축ㆍ수산물 도ㆍ소매업자</TD></TR> <TR> <TD class=cont_in_txt_02>가수ㆍ모델ㆍ배우 등 연예인</TD></TR> <TR> <TD class=cont_in_txt_02>대부업자, 주택임대사업자, 주택(국민주택규모 이하)신축판매업자</TD></TR> <TR> <TD class=cont_in_txt_02>기타 부가가치세가 면제되는 재화 또는 용역을 공급하는 모든 사업자</TD></TR> <TR> <TD class=cont_dot_02>사업장현황신고 제외자<BR><SPAN style="FONT-SIZE: 11px">부가가치세 면세사업자 중 소규모 영세사업자 등 아래의 경우에는 납세편의 등을 위하여 사업장현황 신고대상에서 제외하고 있습니다.</SPAN></TD></TR> <TR> <TD class=cont_in_txt_02>복권, 담배, 연탄, 우표ㆍ인지 등 소매업자</TD></TR> <TR> <TD class=cont_in_txt_02>부가가치세 면세대상인 인적용역 제공자(보험모집인 등)</TD></TR> <TR> <TD class=cont_in_txt_02>납세조합 가입자(납세조합에서 일인별 수입금액명세서를 제출)</TD></TR></TBODY></TABLE> <DIV class=cont_sp></DIV> <TABLE id=cont_group border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD id=cont_title_group>사업장현황신고서 세부작성요령</TD></TR> <TR> <TD class=cont_dot_02> <IMG class=bt_img alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fexplorer.gif"><A href="http://www.nts.go.kr/tax/tax_01_02_01.html" target=_self><U><FONT color=#0000ff>신고서 작성요령 및 작성사례 바로가기</FONT></U></A></TD></TR></TBODY></TABLE> <DIV class=cont_sp><U></U></DIV> <TABLE id=cont_group border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD id=cont_title_group>신고서식 및 첨부서류</TD></TR> <TR> <TD class=cont_dot_02>공통 제출서류</TD></TR> <TR> <TD class=cont_in_txt_02>사업장현황신고서</TD></TR> <TR> <TD class=cont_in_txt_02>매출ㆍ매입처별 계산서합계표, 매입처별 세금계산서합계표(해당자)</TD></TR> <TR> <TD> <TABLE style="TEXT-ALIGN: center; MARGIN-TOP: 10px" id=small_table_02 border=0 cellSpacing=0 cellPadding=0 width="100%"> <COLGROUP> <COL> <COL width=250> <COL width=150></COLGROUP> <TBODY> <TR> <TD class=small_bg_tit>서식종류</TD> <TD class=small_bg_tit>서식번호</TD> <TD class=small_bg_tit>서식</TD></TR> <TR> <TD>사업장현황신고서</TD> <TD>별지 제19호</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080722105840060&filename=제19호.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>매출처별 계산서합계표</TD> <TD>별지 제29호(1)</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310174703344&filename=A12_29_1.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>매입처별 계산서합계표</TD> <TD>별지 제29호(2)</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310174702592&filename=A12_29_2.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>매입처별 세금계산서합계표</TD> <TD>별지 제20호의 3</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310174801204&filename=A15_20_3.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD class=cont_dot_02>업종별 제출서류</TD></TR> <TR> <TD class=cont_in_txt_02>병의원ㆍ동물병원ㆍ학원ㆍ연예인ㆍ대부업자ㆍ주택임대사업자 <DIV class=cont_in_txt>수입금액검토표(동물병원은 특별시ㆍ광역시 소재의 경우만 해당)</DIV></TD></TR> <TR> <TD class=cont_in_txt_02>병ㆍ의원 중 성형외과ㆍ안과ㆍ치과ㆍ피부과ㆍ한의원 <DIV class=cont_in_txt>수입금액검토부표(추가 제출)</DIV></TD></TR> <TR> <TD> <TABLE style="TEXT-ALIGN: center; MARGIN-TOP: 10px" id=small_table_02 border=0 cellSpacing=0 cellPadding=0 width="100%"> <COLGROUP> <COL width=30> <COL width=150> <COL> <COL width=150></COLGROUP> <TBODY> <TR> <TD class=small_bg_tit colSpan=2>업종 구분</TD> <TD class=small_bg_tit>업종별개별제출서류</TD> <TD class=small_bg_tit>서식</TD></TR> <TR> <TD colSpan=2>병ㆍ의원(전체)</TD> <TD>의료업자 수입금액검토표(일반병의원 ㆍ 한의원 공통)</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173953564&filename=의료업자수입금액검토표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD rowSpan=5>추가</TD> <TD>성형외과</TD> <TD>성형외과 병ㆍ의원 수입금액검토부표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173015468&filename=성형외과수입금액검토부표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>안과</TD> <TD>안과 병ㆍ의원 수입금액검토부표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173015968&filename=안과수입금액검토부표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>치과</TD> <TD>치과 병ㆍ의원 수입금액검토부표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173014968&filename=B40_12_7(4).hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>피부과</TD> <TD>피부과 병ㆍ의원 수입금액검토부표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173016468&filename=피부과수입금액검토부표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD>한의원</TD> <TD>한방 병ㆍ의원 수입금액검토부표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173014452&filename=B40_12_7(5).hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD colSpan=2>동물병원(수의사)</TD> <TD>동물병원(수의사) 수입금액검토표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173017000&filename=동물병원(수의사)수입금액검토표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD colSpan=2>학원(자동차학원 제외)</TD> <TD>학원사업자 수입금액검토표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173945984&filename=학원(자동차제외)사업자수입금액검토표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD colSpan=2>자동차운전학원</TD> <TD>자동차학원 수입금액검토표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173946532&filename=자동차학원수입금액검토표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD colSpan=2>연예인</TD> <TD>연예인 수입금액검토표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20091231084646090&filename=B40_12_1.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD colSpan=2>대부업자</TD> <TD>대부업자 수입금액검토표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173017532&filename=대부업자수입금액검토표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR> <TR> <TD colSpan=2>주택임대업자</TD> <TD>주택임대사업자 수입금액검토표</TD> <TD><A href="http://www.nts.go.kr/wtsnts_skin/board_skin/mdl/mdlFileDown_DOC_Cnt.asp?minfoKey=MINF8320080211205907&mbsinfoKey=MBS20080310173151624&filename=주택임대사업자수입금액검토표.hwp"> <IMG alt=다운로드버튼 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.nts.go.kr%2Fimages%2Ftax%2Fbtn_down_hwp.gif" target="_self"></A></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></P>