[박민숙세무사의 세무상식] 2월 11일은 면세사업장현황신고의 날-NSP통신

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박민숙세무사의 세무상식
2월 11일은 면세사업장현황신고의 날

NSP통신, NSP인사 기자, 2016-02-02 11:40 KRD7 R0

#사업장현황신고 #면세사업자 #박민숙세무사

사업장현황신고는 소득세신고의 근원입니다.

(서울=NSP통신) 사업자 유형에는 크게 두 가지가 있다. 하나는 부가가치세가 과세되는 사업을 영위하는 과세사업자와, 또 하나는 부가가치세가 면제되는 면세사업자가 그것이다.
과세사업자의 경우는 일반과세자와 간이과세자로 나뉘어 분기별, 반기별, 또는 연을 기준으로 사업에서 발생된 매출, 매입을 신고하게 되며, 이를 부가가치세 신고라 한다. 반면 면세사업자는 과세사업자와 달리 부가가치세 신고의무는 없다. (다만 협력의무로 매입처별세금계산서 합계표는 제출하도록 하고 있다.) 그 대신 매년 1회, 한 해 동안 벌어들인 수입과, 그에 따른 지출 등의 상세내역을 신고하도록 하고 있는데 이를 “(면세)사업장현황신고”라 한다.

사업장현황신고의 신고기한과 신고대상

사업장현황신고는 매년 2월 10일까지 하도록 되어 있으며, “면세사업자”가 신고대상이다. 병⋅의원, 학원, 농⋅축⋅수산물 판매업, 대부업, 주택임대업 등이 해당된다. 이 때 기억할 것은 사업장현황신고의 신고대상은 “개인사업자” 라는 것이다. 즉 법인사업자는 별도의 사업장현황신고를 하지 않는다. 참고로 면세법인사업자의 경우 부가가치세 신고도 하지 않으므로 법인세신고의무만 존재한다.(역시 협력의무로 매입처별세금계산서 합계표 제출의무는 있다.)

G03-8236672469

사업장현황신고의 신고내용

사업장현황신고는 지난 1년간의 수입금액, 시설현황, 인건비 등의 사업장 기본사항을 신고한다. 예를 들면 가장 많은 비중을 차지하는 병⋅의원의 경우 수입금액의 원천에 따라 보험수입⋅비보험수입으로, 그리고 결제수단에 따라 신용카드⋅현금영수증⋅그 외 현금 등으로 구분하여 신고된다. 그리고 의료기기현황, 시설면적, 의사⋅간호사 수 등도 함께 신고된다. 학원업의 경우 강의실면적, 강의실수, 책상수, 강좌수, 각 강좌별 수강료 등이 신고된다. 2년 전부터 시행된 주택임대업자의 경우 임대물건주소, 면적, 임차내용, 보증금 등이 신고된다.

사업장현황신고 신고방법

홈택스사이트에서 할 수 있으며 올해부터는 회원가입을 하지 않아도 공인인증서를 이용하여 ‘비회원로그인’ 방식으로 전자신고 할 수 있다. 또한 올해부터 ‘수입금액 결제수단별 명세’ 항목에 신용카드, 현금영수증 자료조회 기능을 신설하여 지난해 발급액을 제공한다.

사업장현황신고시 주의사항

사업장현황신고시 매입처별 세금계산서 및 계산서 합계표를 제출하게 되는데, 복식부기의무자의 경우 계산서합계표 미제출 또는 사실과 다르게 기재하는 경우 계산서불성실가산세(공급가액의 1%)가 부과되므로 누락하는 일 없도록 체크해야 한다.

신고내용 중 사업규모에 대한 내용은 물적, 인적 시설규모 대비 수입금액 신고의 적정성 여부를 판단할 중요한 자료이다. 따라서 신고내용은 적정한지, 누락된 것은 없는지 반드시 확인해야 한다.

그리고 자주 누락되는 사례 중 하나가 리베이트이다. 제약회사와의 리베이트, 장려금 등 수수한 경우 누락하지 말고 신고해야 한다.

해당 연도에 의료장비, 인테리어 등의 큰 지출이 있는 경우 이에 대한 구입증빙도 잘 갖추어놓는 것이 중요하다.

의료⋅학원업 등 취약업종 위주로 전년도 신고내용에 대한 개별분석사항을 사전 제공하여 성실신고를 지원하고 있다. 따라서 사전에 제공된 자료를 잘 점검하는 것이 좋다.

사업장현황신고는 종합소득세 신고의 근원이 된다. 따라서 누락되는 것은 없는지, 잘 점검하여 5월 종합소득세 신고를 잘 대비하길 바란다.

본 기고/칼럼은 한국의 경제뉴스통신사 NSP통신의 편집방향과 일치하지 않을 수 있으며 모든 책임은 정보 제공자에게 있습니다.

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