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    기타 부가가치세 취득세 과세표준 산입 관련 질의

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    작성자 메이플세무회계
    댓글 댓글 4건   조회Hit 25,082회   작성일Date 24-08-06 20:05

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    Q. 취득세 과세표준에 부가가치세는 지방세법 시행령 제18조 제2항 4호에 따라 포함되지 않는 것으로 파악됩니다. 하지만 종교단체는 매입세액공제 받을 수 없는 법인이라서 건물을 신축하면서 부가가치세를 건설중인자산 계산 후 건물 원가로 회계처리하였습니다. 이러한 경우(매입세액불공제)에도 부가가치세가 취득세 과세표준에 포함되지 않는 것인지 궁금합니다.

    A. 부가가치세는 매입세액공제 여부와 상관없이 무조건 취득세 과세표준에서 제외됩니다.
    관련규정 : 지방세법 제10조[과세표준의 계산], 지방세법 시행령 제18조[사실상취득가격의 범위 등]

    지방세법 시행령 제18조(사실상취득가격의 범위 등)
    ② 제1항에도 불구하고 다음 각 호의 어느 하나에 해당하는 비용은 사실상취득가격에 포함하지 않는다.
    1. 취득하는 물건의 판매를 위한 광고선전비 등의 판매비용과 그와 관련한 부대비용
    2. 「전기사업법」, 「도시가스사업법」, 「집단에너지사업법」, 그 밖의 법률에 따라 전기ㆍ가스ㆍ열 등을 이용하는 자가 분담하는 비용
    3. 이주비, 지장물 보상금 등 취득물건과는 별개의 권리에 관한 보상 성격으로 지급되는 비용
    4. 부가가치세
    5. 제1호부터 제4호까지의 비용에 준하는 비용

    3475f71336f5b919dcc102e56a3389c4_1722942325_3821.jpg
     

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