네이버일본어 - 규칙적인

NO.1: 네이버일본어사전

NO.2: 네이버일본어회화

자영업 25만명 부가세 간소화내달부터 8000만 원 이상 1억400만 원 미만의 연 매출을 올리는 자영업자도 부가가치세 세금 혜택을 받을 수 있게 된다.부가세 간이과세자 기준이 상향됐기 때문이다.

18일 국세청은 7월부터 부가세 간이과세 적용 범위가 연 매출 8000만 원 미만에서 1억400만 원 미만으로 올라간다고 밝혔다.다만 부동산임대업 및 과세유흥장소는 지금처럼 연 매출 4800만 원 미만일 때만 간이과세를 적용한다.간이과세 대상은 부가세를 1.5∼4.0%만 내면 돼 일반과세자(10%)보다 세율이 낮다.과세 절차도 간소화된다.

간이과세가 적용되는 업종도 확대된다.7월부터 피부관리,네이버일본어네일아트 등 피부·기타 미용 사업자도 연 매출이 1억400만 원 미만이면 가게 면적과 관계없이 간이과세 적용을 받는다.이전에는 특별·광역시 등에 소재한 면적 40㎡ 이상 피부·기타 미용 사업자는 매출액이 적더라도 간이과세 적용을 받을 수 없었다.

국세청이 올 7월 1일 기준 과세유형(일반→간이) 전환 대상자로 통지한 사업자는 24만9000명으로 집계됐다.1년 전(14만3000명)보다 74.1% 대폭 늘어난 수다.

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