출처: 국세청
2024.1.1. 시행 간이과세배제기준 요약한 글입니다. 출처는 국세청이며 2024.1.1. 시행 간이과세배제기준에 대한 글을 다루고 있습니다. 2024.1.1. 시행 간이과세배제기준 내용에 대한 전문이 필요하신 분은 하단으로 가시면 2024.1.1. 시행 간이과세배제기준 다운로드 및 확인하실 수 있습니다.
2024.1.1. 시행 간이과세배제기준
국세청고시 제2023-20호
2024년 1월 1일 시행
간이과세배제기준
국 세 청
목 차
간 이 과 세 배 제 기 준·····································1
【별표 1】종 목 기 준··········································5
【별표 2】부동산임대업기준··········································10
【별표 3】과세유흥장소기준··········································26
○ 중부지방국세청················································27
○ 인천지방국세청················································29
○ 대전지방국세청················································30
○ 광주지방국세청················································31
○ 대구지방국세청················································32
○ 부산지방국세청················································33
【별표 4】지 역 기 준················································34
서울지방국세청
○ 강 남 세무서················································35
○ 강 동 세무서················································36
○ 강 서 세무서················································37
○ 구 로 세무서················································38
○ 관 악 세무서················································39
○ 금 천 세무서················································41
○ 남대문 세무서················································44
○ 노 원 세무서················································48
○ 도 봉 세무서················································49
○ 동대문 세무서················································50
○ 동 작 세무서················································52
○ 마 포 세무서················································54
○ 반 포 세무서················································56
○ 삼 성 세무서················································57
○ 서대문 세무서················································58
○ 서 초 세무서················································60
○ 성 동 세무서················································62
○ 성 북 세무서················································64
○ 송 파 세무서················································65
○ 양 천 세무서················································67
○ 역 삼 세무서················································68
○ 영등포 세무서················································69
○ 용 산 세무서················································72
○ 은 평 세무서················································73
○ 잠 실 세무서················································74
○ 종 로 세무서················································76
○ 중 랑 세무서················································81
○ 중 부 세무서················································82
중부지방국세청
○ 강 릉 세무서················································86
○ 경기광주 세무서················································87
○ 구 리 세무서················································88
○ 기 흥 세무서················································90
○ 남양주 세무서················································91
○ 동수원 세무서················································93
○ 동안산 세무서················································96
○ 동안양 세무서················································97
○ 동화성 세무서················································99
○ 분 당 세무서················································100
○ 삼 척 세무서················································104
○ 성 남 세무서················································105
○ 속 초 세무서················································109
○ 수 원 세무서················································110
○ 시 흥 세무서················································112
○ 안 산 세무서················································114
○ 안 양 세무서················································115
○ 영 월 세무서················································116
○ 용 인 세무서················································117
○ 원 주 세무서················································121
○ 이 천 세무서················································123
○ 춘 천 세무서················································126
○ 평 택 세무서················································127
○ 화 성 세무서················································128
인천지방국세청
○ 계 양 세무서················································129
○ 고 양 세무서················································130
○ 광 명 세무서················································134
○ 김 포 세무서················································135
○ 남 동 세무서················································136
○ 남부천 세무서················································137
○ 동고양 세무서················································138
○ 부 천 세무서················································139
○ 부 평 세무서················································141
○ 서인천 세무서················································143
○ 연 수 세무서················································145
○ 의정부 세무서················································147
○ 인 천 세무서················································150
○ 파 주 세무서················································153
○ 포 천 세무서················································158
대전지방국세청
○ 논 산 세무서················································159
○ 대 전 세무서················································160
○ 동청주 세무서················································162
○ 보 령 세무서················································164
○ 북대전 세무서················································165
○ 서대전 세무서················································166
○ 서 산 세무서················································167
○ 세 종 세무서················································168
○ 아 산 세무서················································169
○ 예 산 세무서················································170
○ 제 천 세무서················································171
○ 천 안 세무서················································172
○ 청 주 세무서················································173
○ 충 주 세무서················································175
○ 홍 성 세무서················································176
광주지방국세청
○ 광 산 세무서················································177
○ 광 주 세무서················································179
○ 군 산 세무서················································182
○ 나 주 세무서················································183
○ 목 포 세무서················································185
○ 북광주 세무서················································187
○ 북전주 세무서················································190
○ 서광주 세무서················································191
○ 순 천 세무서················································193
○ 여 수 세무서················································195
○ 익 산 세무서················································197
○ 전 주 세무서················································198
○ 정 읍 세무서················································203
대구지방국세청
○ 경 산 세무서················································204
○ 경 주 세무서················································205
○ 구 미 세무서················································206
○ 김 천 세무서················································207
○ 남대구 세무서················································208
○ 동대구 세무서················································212
○ 북대구 세무서················································213
○ 상 주 세무서················································217
○ 서대구 세무서················································218
○ 수 성 세무서················································227
○ 안 동 세무서················································233
○ 영 주 세무서················································234
○ 포 항 세무서················································235
부산지방국세청
○ 금 정 세무서················································237
○ 김 해 세무서················································238
○ 동 래 세무서················································239
○ 동울산 세무서················································241
○ 마 산 세무서················································244
○ 부산강서 세무서················································245
○ 부산진 세무서················································246
○ 북부산 세무서················································249
○ 서부산 세무서················································250
○ 수 영 세무서················································251
○ 양 산 세무서················································252
○ 울 산 세무서················································253
○ 제 주 세무서················································254
○ 중부산 세무서················································256
○ 진 주 세무서················································257
○ 창 원 세무서················································258
○ 통 영 세무서················································259
○ 해운대 세무서················································260
국세청 고시 제2023-20호
간이과세 배제기준 고시
「부가가치세법」제61조제1항제2호, 같은 법 시행령 제109조제2항제5호, 제6호, 제9호 및 같은 법 시행규칙 제71조제2항제2호, 제3항의 위임에 따라 간이과세 배제기준에 관한 사항을 다음과 같이 개정하여 고시합니다.
2023년 11월 15일
국세청장
제1조(목적) 이 고시는「부가가치세법」제61조제1항제2호, 같은 법 시행령 제109조제2항제5호, 제6호, 제9호 및 같은 법 시행규칙 제71조제2항제2호, 제3항에서 국세청장에 위임한 간이과세 배제기준에 관한 사항을 정함을 목적으로 한다.
제2조(과세유흥장소기준)「개별소비세법」제1조제4항에 해당하는 과세유흥장소를 경영하는 사업에 대한 간이과세 배제기준과 관련하여「부가가치세법 시행규칙」제71조제2항제2호에서 ‘국세청장이 업황․사업규모 등을 고려하여 간이과세 적용대상에서 제외하는 것으로 고시하는 지역’은【별표 3】과 같다.
제3조(부동산임대업기준) ① 부동산임대업에 대한 간이과세 배제기준과 관련하여「부가가치세법 시행규칙」제71조제3항에서 ‘국세청장이 정하는 규모 이상’은 건물연면적(공용면적 포함, 주상복합건물인 경우 주택면적 제외)이【별표 2】에서 정하는 면적 이상인 경우를 말한다.
② 부동산임대업에 대한 간이과세배제기준은 특별시 및 광역시(읍․면 지역 제외), 시(읍․면 지역 제외)지역에 소재한 임대용 건물에 대하여 적용한다.
③ 임대용 건물이 신축중인 경우에는 임대에 제공될 면적으로 동 기준을 적용하고, 임대용 건물에 일시적으로 임대에 사용되지 아니하는 면적이 있는 경우에는 해당 면적을 포함한 면적으로 적용한다.
④ 오피스텔, 상가 등과 같이 구분소유(등기)되는 건물의 경우에는 각각의 구분소유(등기) 연면적(공용면적 포함)을 기준으로 동 기준을 적용한다.
제4조(종목기준)「부가가치세법 시행령」제109조제2항제9호에 따라 간이과세가 적용되지 않는 사업의 종류는【별표 1】과 같다. 단, 【별표 1】에 열거된 사업이 다음의 각 호의 지역에 해당하는 경우에 한한다.
1. 서울특별시 및 광역시(읍․면 지역 제외)
2. 수도권의 시 지역(읍․면 지역 제외) 중 수원시, 성남시, 의정부시, 안양시, 부천시, 광명시, 안산시, 시흥시, 고양시, 과천시, 군포시, 의왕시, 하남시, 구리시, 남양주시, 용인시, 평택시
제5조(지역기준) ①「부가가치세법 시행령」제109조제2항제9호에 따라 간이과세가 적용되지 않는 지역은 다음【별표 4】와 같다. 단【별표 4】에 열거된 지역이더라도 다음 각 호에 해당하는 사업자는 간이과세를 적용할 수 있다
1. 요구르트․화장품․우유․주스 등의 외판원(건강식품 외판원 제외)
2. 개인용달, 개인화물 및 개인(모범)택시 사업자
3. 복권․승차권 판매업자, 가로가판점, 열쇠수리업
4. 무인자동판매기를 이용하여 음료 및 담배 등을 판매하는 사업자
② 제1항에 따른 지역을 적용함에 있어서【별표 4】의 적용범위 내 사업장 면적은 공용면적을 포함한다.
제6조(적용순위) 종목기준, 부동산임대업기준, 과세유흥장소기준에 해당되어 우선 적용하여도 간이과세에 해당하는 경우에는 지역기준을 중복하여 적용하지 아니한다.
제7조(간이과세 적용) 사업자가 제2조부터 제5조까지의 규정을 적용하여 간이과세를 적용하지 아니하더라도 사업규모․시설․업황 등을 고려하여 간이과세 적용을 배제하는 것이 현저히 부적합하다고 판단되는 경우에는 관할세무서장의 확인을 거쳐 간이과세를 적용할 수 있다.
제8조(재검토기한) 국세청장은 이 고시에 대하여「훈령ㆍ예규 등의 발령 및 관리에 관한 규정」에 따라 2024년 1월 1일 기준으로 매 1년이 되는 시점(2024년 12월 31일까지를 말한다)마다 그 타당성을 검토하여 개선 등의 조치를 하여야 한다..
부칙(2024. 1. 1. 국세청 고시 제2023-20호)
제1조(시행일) 이 고시는 2024년 1월 1일부터 시행한다.
제2조(적용례) 이 고시는 2024년 1기 과세기간 분부터 적용한다.
제3조(부동산임대업을 영위하는 사업자에 대한 공시지가 적용) 2024년 1월 1일 전부터 부동산임대업을 영위하는 사업자에 대하여는【별표 2】의 부동산임대업기준 적용시 2023년 4월 28일부터 공시한 공시지가를 적용한다.
제4조(종전고시의 폐지) 종전의「간이과세 배제기준 개정고시」(2023. 1. 1. 국세청고시 제2022-15호)는 이를 폐지한다.
【별표 1】
종 목 기 준