슬로바츠코|【ㅅㅅㄷ】

슬로바츠코 - 2024년 실시간 업데이트

내달 1일부터 적용…간이과세자 24.9만

국세청 전경.(국세청 제공) 2020.9.9/뉴스1

(세종=뉴스1) 이철 기자 = 다음달부터 간이과세 적용 기준금액이 1억 400만원 미만으로 상향된다.

국세청은 다음달 1일부터 간이과세 적용 기준금액을 기존 8000만원 미만에서 1억 400만원 미만으로 상향한다고 18일 밝혔다.

국세청은 간이과세 배제 업종 기준을 개정해 피부미용업(피부관리),슬로바츠코기타미용업(네일아트)은 면적과 관계없이 간이과세 적용이 가능하게 했다.

올해 7월1일 기준 과세유형(일반→간이) 전환대상자로 통지한 사업자는 24만 9000명이다.전년(14만3000명) 대비 10만6000명(74.1%) 증가했다.

국세청은 대상 사업자에 과세유형전환통지서를 개별 발송했다.간이과세 전환대상 사업자가 세금계산서 발급 등의 사유로 일반과세를 계속해 적용받고자 할 때에는 오는 30일까지 간이과세 포기 신고서를 관할세무서에 제출하면 된다.

이외에 개인사업자의 전자세금계산서 의무발급 대상은 직전연도 공급가액(면세공급가액 포함) 기준 1억원 이상에서 8000만원 이상 개인사업자로 확대된다.

이번 발급의무 확대로 새롭게 전자세금계산서 발급의무가 부여된 개인사업자는 약 59만명으로서,슬로바츠코과세유형(일반·간이)에 관계없이 적용된다.

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