종합소득세 비사업자로부터 구매한 물품의 비용처리 여부
페이지 정보
본문
비사업자로부터 구매한 물품은 종합소득세 계산 시 비용처리할 수 없는 것일까?
적격증빙의 수취 여부를 떠나서 실질적으로 사업과 관련하여 구매한 물품에 대한 지출액은 당연히 비용처리가 가능한 것이다. 다만, 적격증빙을 수취하지 못한 경우 국세청에서 해당 지출액이 진정으로 사업과 관련한 비용에 해당하는 지를 알 수 없기 때문에 따로 증빙을 구비해야한다. 따라서 물품의 구매계약서 내지, 구매내역, 물품대금에 대한 계좌이체 내역 또는 송금확인증 등을 작성 및 보관하고 이를 세금 신고 시 증빙으로 제출함으로써 이에 대한 비용 처리가 가능한 것이다.
증빙불비가산세의 부과 여부
사업자는 비용을 지출하면 그 사실을 입증할 수 있는 적격증빙을 갖추어야 한다. 이러한 적격증빙을 갖추지 못한 경우 거래금액의 2%가 가산세로 부과된다. 그렇다면 비사업자와의 거래로 불가피하게 적격증빙을 수취하지 못한 경우에도 증빙불비가산세가 부과될까?
국세청 질의회신 소득 46011-10171(2001,02,27)에 따르면, 사업과 관련하여 사업자로부터 재화 또는 용역을 공급받고 적격증빙을 수취하지 아니한 경우에 증빙불비가산세를 부과하는 것이므로 비사업자로부터 재화 등을 공급받는 경우 증빙불비가산세를 적용하지 않는다. 즉, 비사업자로부터 구매한 물품이라도 실질적으로 사업과 관련하여 사용되었고, 이에 대해 계약서 등 증빙을 갖추었다면, 비록 적격증빙을 발급받지 못하엿더라도 가산세 없이 비용처리가 가능한 것이다.
다만, 부가가치세는 공제가 불가능하다. 부가가치세는 '매출세액 - 매입세액'으로 계산된다. 즉, 매입세액이 크면 부가가치세가 줄어드는 것이다. 부가가치세법상 매입세액으로 공제를 받기 위해서는 반드시 적격증빙의 수취가 요구되기 때문에 비사업자로부터 구매한 물품대금에 대해서는 공제는 불가능하다.
- 이전글근로소득으로 신고한 금액을 인정배당으로 처분받은 경우 원천징수 (수정)신고방법 23.12.12
- 다음글종합소득세 중간예납 신고 시 소득공제 23.11.24
댓글목록
888999님의 댓글
888999 작성일 Date
https://www.strongarmsports.com/ best rummy app
https://www.strongarmsports.com/ junglee rummy apk
https://www.strongarmsports.com/ new earning app
https://www.strongarmsports.com/ real rummy
https://www.strongarmsports.com/ rummy baazi
https://www.strongarmsports.com/ rummy boss
https://www.strongarmsports.com/ rummy circle app
https://www.strongarmsports.com/ rummy game download
https://www.strongarmsports.com/ rummy perfect
https://www.strongarmsports.com/ rummy runs
https://www.strongarmsports.com/ rummy villa
https://www.strongarmsports.com/ rummyculture download apk
https://www.strongarmsports.com/ a23 download
https://www.strongarmsports.com/ define rummy
https://www.strongarmsports.com/ gamezy apk
https://www.strongarmsports.com/ gamezy app
https://www.strongarmsports.com/ gin rummy
https://www.strongarmsports.com/ holy rummy apk
https://www.strongarmsports.com/ junglee rummy online
https://www.strongarmsports.com/ mpl customer care number
https://www.strongarmsports.com/ my 11 circle customer care number
https://www.strongarmsports.com/ play rummy online real money
https://www.strongarmsports.com/ rammy calchar
https://www.strongarmsports.com/ rumm
https://www.strongarmsports.com/ rummy apk download
https://www.strongarmsports.com/ rummy league
https://www.strongarmsports.com/ rummy new
https://www.strongarmsports.com/ rummy top
https://www.strongarmsports.com/ rummycircle app
https://www.strongarmsports.com/ rummycircle com
https://www.strongarmsports.com/ ultimate rummy
https://www.strongarmsports.com/ ace rummy
https://www.strongarmsports.com/ download apk
https://www.strongarmsports.com/ junglee games
https://www.strongarmsports.com/ jungleerummy.com to access
https://www.strongarmsports.com/ online rummy apk
https://www.strongarmsports.com/ rummy best app
https://www.strongarmsports.com/ rummy bonus 50 rupees free
https://www.strongarmsports.com/ rummy cards
https://www.strongarmsports.com/ rummy cash game
https://www.strongarmsports.com/ rummy circle app download
https://www.strongarmsports.com/ rummy circle customer care number
https://www.strongarmsports.com/ rummy hands
https://www.strongarmsports.com/ rummy online cash game app download
https://www.strongarmsports.com/ rummy plus
https://www.strongarmsports.com/ rummy poker
https://www.strongarmsports.com/ rummy poker game
https://www.strongarmsports.com/ rummy queen
https://www.strongarmsports.com/ rummy sarkal
https://www.strongarmsports.com/ rummy wealth 555
https://www.strongarmsports.com/ rummy win apk
https://www.strongarmsports.com/ rummycircle login
https://www.strongarmsports.com/ rummycircle online cash game
https://www.strongarmsports.com/ rummyculture app download
https://www.strongarmsports.com/ ace23
https://www.strongarmsports.com/ junglee rummy customer care number
https://www.strongarmsports.com/ khelplay rummy
https://www.strongarmsports.com/ play online
https://www.strongarmsports.com/ rummy 100 bonus
https://www.strongarmsports.com/ rummy 9
https://www.strongarmsports.com/ rummy bhai
https://www.strongarmsports.com/ rummy com
https://www.strongarmsports.com/ rummy hero
https://www.strongarmsports.com/ rummy lobby
https://www.strongarmsports.com/ rummy modern apk download
https://www.strongarmsports.com/ rummy movie
https://www.strongarmsports.com/ rummy nabob apk download
https://www.strongarmsports.com/ rummy rummy
https://www.strongarmsports.com/ super rummy
https://www.strongarmsports.com/ 13 card rummy
https://www.strongarmsports.com/ a23 rummy download
https://www.strongarmsports.com/ best rummy
https://www.strongarmsports.com/ cash game app
https://www.strongarmsports.com/ culture rummy
https://www.strongarmsports.com/ dash rummy
https://www.strongarmsports.com/ gamezy apk download
https://www.strongarmsports.com/ gamezy rummy
https://www.strongarmsports.com/ jaglee rammy.com
https://www.strongarmsports.com/ jangali rami
https://www.strongarmsports.com/ joy rummy apk
https://www.strongarmsports.com/ junglee rummy circle
https://www.strongarmsports.com/ legal rummy
https://www.strongarmsports.com/ modern rummy
https://www.strongarmsports.com/ my circle 11 login
https://www.strongarmsports.com/ online rummy circle
https://www.strongarmsports.com/ playship rummy
https://www.strongarmsports.com/ poker circle
https://www.strongarmsports.com/ real cash earning app
https://www.strongarmsports.com/ rum rummy
https://www.strongarmsports.com/ rummy circle online
https://www.strongarmsports.com/ rummy circle online cash game
https://www.strongarmsports.com/ rummy games all
https://www.strongarmsports.com/ rummy heart
https://www.strongarmsports.com/ rummy points
https://www.strongarmsports.com/ rummy wealth apk download
https://www.strongarmsports.com/ rummycircle apk
https://www.strongarmsports.com/ rummycircle apk download
https://www.strongarmsports.com/ rummyculture online cash game download
https://www.strongarmsports.com/ taj rummy
https://www.strongarmsports.com/ top rummy
https://www.strongarmsports.com/ you know rummy
https://www.strongarmsports.com/ 123 rummy
https://www.strongarmsports.com/ a23 apk download
https://www.strongarmsports.com/ a23 plus
https://www.strongarmsports.com/ ace2three plus app apk download
https://www.strongarmsports.com/ bonus app
https://www.strongarmsports.com/ circle game
https://www.strongarmsports.com/ earning app game
https://www.strongarmsports.com/ free fire customer care number
https://www.strongarmsports.com/ free online cash winning games in india
https://www.strongarmsports.com/ funny rummy
https://www.strongarmsports.com/ gamezy app download
https://www.strongarmsports.com/ happy rummy
https://www.strongarmsports.com/ indian rummy - play rummy card
https://www.strongarmsports.com/ indian rummy app download
https://www.strongarmsports.com/ junglee rummy free
https://www.strongarmsports.com/ live rummy
https://www.strongarmsports.com/ may 11 circle
https://www.strongarmsports.com/ my11circle customer care number
https://www.strongarmsports.com/ real cash rummy
https://www.strongarmsports.com/ rummy 50
https://www.strongarmsports.com/ rummy circle game
https://www.strongarmsports.com/ rummy club apk
https://www.strongarmsports.com/ rummy enjoy
https://www.strongarmsports.com/ rummy expert
https://www.strongarmsports.com/ rummy king apk
https://www.strongarmsports.com/ rummy m
https://www.strongarmsports.com/ rummy modern app
https://www.strongarmsports.com/ rummy modern download
https://www.strongarmsports.com/ rummy rules 13 card
https://www.strongarmsports.com/ rummy rush
https://www.strongarmsports.com/ rummy vivo
https://www.strongarmsports.com/ rummy with
https://www.strongarmsports.com/ rummycircle download
https://www.strongarmsports.com/ rummyculture apk download
https://www.strongarmsports.com/ teen patti cash game
https://www.strongarmsports.com/ tiger dragon game
https://www.strongarmsports.com/ winzo rummy
https://www.strongarmsports.com/ a23 fantasy app
https://www.strongarmsports.com/ a23 games
https://www.strongarmsports.com/ a23 rummy apk download
https://www.strongarmsports.com/ basic rummy
https://www.strongarmsports.com/ jackpot rummy
https://www.strongarmsports.com/ joker rummy
https://www.strongarmsports.com/ joy rummy plus
https://www.strongarmsports.com/ junglee rummy 50 rupees free
https://www.strongarmsports.com/ junglee rummy game
https://www.strongarmsports.com/ junglee rummy.com login
https://www.strongarmsports.com/ junglee rummy: play rummy game
https://www.strongarmsports.com/ money earning apps games
https://www.strongarmsports.com/ my 11 circle rummy
https://www.strongarmsports.com/ new rummy apk
https://www.strongarmsports.com/ new rummy game
https://www.strongarmsports.com/ online rummy cash
https://www.strongarmsports.com/ online rummy cash games
https://www.strongarmsports.com/ osom rummy
https://www.strongarmsports.com/ play rummy online
https://www.strongarmsports.com/ rainbow rummy
https://www.strongarmsports.com/ rummy 100
https://www.strongarmsports.com/ rummy adda apk
https://www.strongarmsports.com/ rummy bears
https://www.strongarmsports.com/ rummy game app
https://www.strongarmsports.com/ rummy guru apk
https://www.strongarmsports.com/ rummy jackpot
https://www.strongarmsports.com/ rummy k
https://www.strongarmsports.com/ rummy kapoor
https://www.strongarmsports.com/ rummy khel
https://www.strongarmsports.com/ rummy lite
https://www.strongarmsports.com/ rummy mobile
https://www.strongarmsports.com/ rummy modern pro
https://www.strongarmsports.com/ rummy sarkar
https://www.strongarmsports.com/ rummycircle ad
https://www.strongarmsports.com/ rummycircle advertisement
https://www.strongarmsports.com/ rummycircle app download
https://www.strongarmsports.com/ rummycircle customer care number
https://www.strongarmsports.com/ rummyculture app
https://www.strongarmsports.com/ rummyculture app download apk latest version
https://www.strongarmsports.com/ teen patti master customer care number
https://www.strongarmsports.com/ top rummy apps
https://www.strongarmsports.com/ uno rummy
https://www.strongarmsports.com/ www.a23.com download
https://www.strongarmsports.com/ a23 app download
https://www.strongarmsports.com/ ace 2 three
https://www.strongarmsports.com/ best earning game app
https://www.strongarmsports.com/ bvip login
https://www.strongarmsports.com/ dragon tiger real cash game
https://www.strongarmsports.com/ dragon tiger rummy
https://www.strongarmsports.com/ easy rummy
https://www.strongarmsports.com/ free rummy games
https://www.strongarmsports.com/ junglee rummy apk download _apkpure.
https://www.strongarmsports.com/ junglee rummy app download