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    종합소득세 종합소득세 추계 신고 시 총수입금액 관련 문의

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    작성자 메이플세무회계
    댓글 댓글 2건   조회Hit 139,047회   작성일Date 24-06-16 22:29

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    Q. 본인은 복식부기의무자로 종합소득세 신고를 추계(경비율)로 신고하고자 합니다. 총수입금액에는 사업소득과 유형자산처분이익이 있습니다. 추계(경비율)로 신고할 때 사업소득금액과 유형자산처분이익을 합한 금액으로 신고할 수 있는지 궁금합니다.

    A. 복식부기의무자가 차량 및 운반구 등 사업용 유형자산(양도소득세 과세대상 제외)을 양도하는 경우 종합소득세 신고 시 자산의 양도가액은 총수입금액에 산입하고, 양도 당시 장부가액은 필요경비에 산입하는 것으로(소득세법 제19조 제1항 20호) 총수입금액은 유형자산처분이익을 합한 금액을 기재하는 것이 맞는 것으로 사료됩니다.
    관련규정 : 소득세법 시행령 제201조의 11 [사업소득세액의 연말정산]

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