이 누리집은 대한민국 공식 전자정부 누리집입니다.
7월은 재산할 사업소세 신고납부의 달입니다
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- 작성자
- 세무과(세무1과)
- 작성일
- 2008년 6월 23일(월)
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- 조회수
- 621
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<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> 사업소세는 환경개선 및 정비에 필요한 비용에 충당하기 위하여 시․군․구내에 사업소</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> 를 둔 사업주가 자진 신고․납부하는 지방세입니다.(지방세법 제244조)</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:14pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림> □ 신고대상</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> : 7월 1일 현재 부평구에서 사업장을 운영하는 사업주(건물을 임차하여 사용</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> 하는 경우 포함)로서, 사업허가 유무․업종에 관계없이 사업소용 건축물의 </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림 color=red>연면적이(무</font></span><span style=font-size:10pt;><font face=굴림 color=red> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=red> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=red>허가</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림 color=red>,</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=red> 가건물포함) 330㎡</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림>를 초과하는 사업소와 사업주</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:28pt; font-weight:bold;><font face=굴림>□ 납부세율</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> : </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=red>사업소 1㎡당 250원</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림>(※ 수질환경보전법 위반사업장 1㎡당 500원)</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:28pt; font-weight:bold;><font face=굴림>□ 신고납부기한</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> :</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림 color=blue> 2008년 7월 1일 ~ 7월 31일</font></span><span style=font-size:10pt;><font face=굴림 color=blue> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:28pt; font-weight:bold;><font face=굴림>□ 신고납부방법</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 직접 구청을 방문 납부할 경우</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 아래 “제출서류”를 작성하여 세무과에 제출</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ☞ 사업소세 고지서 수령후 금융기관에 납부</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ 수기 납부서를 작성 금융기관에 직접납부할 경우</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> - 아래 “제출서류”를 작성 후 우편 또는 FAX로 제출</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림> (우편 소인일 또는 FAX 접수된 날로 기한내 신고여부 확인)</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림>▶ 인터넷 전자납부할 경우</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> -</font></span><span style=font-family:굴림체; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:22pt; font-weight:bold;font-style:italic;text-decoration:underline;><a href=http://etax.incheon.go.kr target=_blank><font face=굴림 color=blue>http://etax.incheon.go.kr</font></a></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림>에서 신고납부</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> ♣ </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:26pt; font-weight:bold;><font face=굴림>신고서,신고명세서,납부서 서식 </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림>다운 받기 : 부평구청 홈페이지(http://www.icbp.go.kr) → 지방세박사 →</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font><a href=http://www.icbp.go.kr/public_app/docu_peti/peti_desc.asp?peti_idx=574&list_url=%2Fpublic%5Fapp%2Fdocu%5Fpeti%2Fpeti%5Flist%2Easp%3Fjump%5Fpage%3D1%26dept%5Fidx%3D%26sch%5Fstring%3D target=_blank><font face=굴림 color=blue>QUICK MENU 민원사무편람&서식 </font></a></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><a href=http://www.icbp.go.kr/public_app/docu_peti/peti_desc.asp?peti_idx=574&list_url=%2Fpublic%5Fapp%2Fdocu%5Fpeti%2Fpeti%5Flist%2Easp%3Fjump%5Fpage%3D1%26dept%5Fidx%3D%26sch%5Fstring%3D target=_blank><font face=굴림 color=blue>세무민원서식 다운받기</font></a></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림><a href=http://www.icbp.go.kr/public_app/docu_peti/peti_desc.asp?peti_idx=574&list_url=%2Fpublic%5Fapp%2Fdocu%5Fpeti%2Fpeti%5Flist%2Easp%3Fjump%5Fpage%3D1%26dept%5Fidx%3D%26sch%5Fstring%3D target=_blank> →사업소세 관련서식 클릭</a></font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;><font face=굴림>□ 제출서류</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> : </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림 color=blue>사</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림 color=blue>업소세신고서, 신고명세서, 임대차계약서, 공장등록증 등</font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:blue; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:28pt; font-weight:bold;><font face=굴림>□ 가산세 적용</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림>신고, 납부기한내에 신고 납부</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림>하지 아니하거나,</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림> 과소</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> 신고납부한 경우</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:160%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ▶ </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt; font-weight:bold;><font face=굴림>신고불성실가산세</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:19.2pt;><font face=굴림> ⇒ 미신고 및 부족신고액×20% </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> ▶ </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림>납부불성실가산세</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> ⇒ 신고후 미납 세액, 부족세액 × 3/10,000 × 지연일자</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font><font face=굴림 color=blue>♣ </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=blue>신고유무에 따른</font><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=red>가산세가 20%이므</font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=red>로</font><font face=굴림 color=blue> 꼭 성실하게 신고하시기 바랍니다</font></span><span style=font-size:10pt;><font face=굴림 color=blue> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:black; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:28pt; font-weight:bold;><font face=굴림>□ 문의처 </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림>:(우)403-701 인천광역시 부평구 부평4동 879 부평구청 2층 세무과 주민세팀</font></span><span style=font-size:10pt;><font face=굴림> </font></span></p><br />
<p style=font-family:한컴바탕; font-size:12pt; color:blue; text-align:justify; text-indent:0pt; line-height:200%; margin:0pt;><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt;><font face=굴림> </font><font face=굴림 color=blue>☎ </font></span><span style=font-family:한컴바탕; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:24pt; font-weight:bold;><font face=굴림 color=blue>509-6284, FAX : 509-7609</font></span><span style=font-size:10pt;><font face=굴림 color=blue> </font></span></p><br />
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