∎매출세액

 

과   세    세금계산서교부분                   xxx                                   10%                         xxx

             기                  타                   xxx                                   10%                         xxx

영세율    세금계산서교부분                   xxx                                     0%                         xxx 

             기                  타                   xxx                                     0%                         xxx  

예정신고누락분                                   xxx                                                                  xxx  

대손세액가감                                                                                                             xxx              

계(매출세액)                                                                                                              xxx           

 

 

∎매입세액

 

      구분                                         금     액                                                              세 액                  

세금계산서수취분 

   일반매입                                          xxx                                                                 xxx  

   고정자산매입                                    xxx                                                                 xxx  

예정신고누락분                                    xxx                                                                 xxx  

기타공제매입세액                                 xxx                                                                 xxx  

   신용카드매출전표등수취

명세서제출분

   의제매입세액

   재활용폐자원등매입세액

   재고매입세액

   변제대손세액                                                                                                                           

합                계                                  xxx                                                                  xxx  

공제받지 못할 매입세액                       (xxx)                                                               (xxx)

   공제받지 못할 매입세액

   공통매입세액 면세사업분

   대손처분받은 세액                                                                                                                     

차   감    계(매입세액)                          xxx                                                                  xxx           

 

 

   

 

   매  출  세  액

 - 매  입  세  액           

   납부(환급)세액                             •신용카드매출전표발행세액공제

 - 경감•공제세액  -----------------  •성실신고사업자세액공제

 - 예정신고미환급세액                      •전자신고세액공제

    또는 예정고지세액                        •현금영수증사업자세액공제     

 + 가     산     세                              •택시운송사업자경감세액

   차가감납부할세액

    (환급받을세액)