13์›”์˜ ์›”๊ธ‰

    [Tax] ๐Ÿงฎ ์—ฐ๋ง์ •์‚ฐ 2 (feat. ๊ณ„์‚ฐ)

    ๐Ÿ‘พ ๋ชจ์˜ ์—ฐ๋ง์ •์‚ฐ ๐Ÿ’ฐ ๊ทผ๋กœ์†Œ๋“๋ช…์„ธ์„œ & ๊ณ ์ •๋น„ ๋”๋ณด๊ธฐ ๊ทผ๋กœ์†Œ๋“๋ช…์„ธ์„œ ๊ณ ์ •๋น„ (์›”) ๊ทผ๋กœ์†Œ๋“ 4200๋งŒ[350*12] ๊ณต์ œ ์—ฐ๊ธˆ30, ๊ฑด๋ณด10, ์†Œ๋“์„ธ10 ์ƒ์—ฌ๊ธˆ 300๋งŒ ๋ณด์žฅ์„ฑ ๋ณดํ—˜ 30๋งŒ ๋ช…์ ˆ์ˆ˜๋‹น 200๋งŒ[100๋งŒ*2] ํˆฌ์ž 20๋งŒ ๊ธฐํƒ€์ˆ˜๋‹น 100๋งŒ ์ฒญ์•ฝ 10๋งŒ โ€ป ์‹ ์šฉ์นด๋“œ ๋“ฑ ์†Œ๋“๊ณต์ œ์— ํฌํ•จ๋  ๊ณ ์ •๋น„ ๋ชฉ๋ก์€ ์ œ๊ฑฐํ•จ. โ‘  [์ด๊ธ‰์—ฌ] = [๊ทผ๋กœ์†Œ๋“] - [๋น„๊ณผ์„ธ์†Œ๋“] โžœ [45,000,000] = [48,000,000] - [3,000,000] โ˜… ๊ทผ๋กœ์†Œ๋“์€ ๊ธ‰์—ฌ, ์ƒ์—ฌ, ๋ณต์ง€ ๋“ฑ ์ „๋ถ€๋ฅผ ํฌํ•จํ•œ๋‹ค. โ‘ก [๊ทผ๋กœ์†Œ๋“๊ธˆ์•ก] = [์ด๊ธ‰์—ฌ์•ก] - [๊ทผ๋กœ์†Œ๋“๊ณต์ œ] โžœ [35,550,000] = [48,000,000] - [12,000,000 + (48,000,000-45,000,000)*0.15] โ–ช๏ธŽ ๐Ÿ“Œ์ด๊ธ‰์—ฌ ๊ตฌ..