2019년 1기 확정분 부가가치세 신고시 주요개정사항
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작성자 관리자 작성일19-07-09 14:41 조회779회 댓글1건본문
안녕하세요
천강세무회계 세무사 박정환 입니다.
오늘은 2019년 1기 확정분 부가가치세 신고시 주요개정사항에 대해 알아보도록 하겠습니다.
부가가치세 신고는 사업자분들의 매출을 확정하고 매입세금계산서를 통하여 주요비용을 확정하는
신고이기 때문에 사업자분들에게 중요한 신고 중 하나입니다.
이런 중요한 세무신고를 제대로 하기 위해서는 주요개정사항을 아는것이 중요합니다.
2019년 1기 확정분 부가가치세 신고시 주요개정사항 정리
1. 부동산 임대보증금에 대한 간주임대료 산정 이자율 조정
1.8% → 2.1%로 인상(2019. 01.01 부터 적용)
2. 부가가치세 예정고지·납부 면제 기준금액 상향
20만원 → 30만원 미만시 납부면제로 개정됨
3. 간이과세자에 대한 납부의무 면제 기준금액 상향
해당연도 공급대가 2,400만원 → 3,000만원 미만
4. 개인적공급 적용 배제대상 규정 추가
인당 연간 10만원 이내의 경조사와 관련된 재화(추가)
5. 일괄 공급된 토지 건물 등 가액의 안분기준 보완
토지·건물 등 일괄 공급시 기준시가 등으로 가액을 안분하는 경우
가액구분이 불분명한 경우 뿐 아니라 실지거래가액이 기준시가에 따른 안분가액과
30% 이상 차이나는 경우에도 기준시가로 계산하여 부가가치세 과세
6. 지연수취 세금계산서 등에 대한 매입세액공제 허용범위 확대
- 공급시기 이후 세금계산서를 발급받았으나, 실제 공급시기가 속하는 과세기간의 확정신고기한
다음날부터 6개월 이내에 발급받은것으로서 수정신고, 경정청구 하거나 거래사실을 확인하여
결정·경정
- 공급시기 이전 세금계산서를 발급받았으나, 실제 공급시기가 30일이내에 도래하고 거래사실을
확인하여 결정·경정
7. 신용카드 등 매출세액 공제 확대
연간 500만원 → 연간 1,000만원으로 확대
이상으로 2019년 1기 확정분 부가가치세 신고 시 적용되는 주요 세법 개정사항에 대해 알아봤습니다.
부가가치세 신고시 궁금하신 사항은 언제든지 문의주시면 자세한 상담 도와드리도록 하겠습니다.
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