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TOTAL ARTICLE : 40, TOTAL PAGE : 1 / 2
[ACCOUNTING] ¼Òµæ¼¼ ÇàÁ¤ÀýÂ÷
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¼Òµæ¼¼(Income Tax)ÀÇ ÇàÁ¤ÀýÂ÷

¾È³çÇϼ¼¿ä. ±î¸¶ÀÎµð¾Æ ±èÇý¹ÌÀÔ´Ï´Ù.
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1.Àεµ ¼Òµæ¼¼ ½Å°í ÀýÂ÷

ȸ°è¿¬µµ µ¿¾È ÃѼҵæÀÌ ¸é¼¼Á¡À» ÃʰúÇÏ´Â °æ¿ì¿¡´Â ¼Òµæ¼¼ ½Å°í¼­¸¦ Á¦ÃâÇÏ¿©¾ß ÇÕ´Ï´Ù. ´Ü, Company¿Í firmÀº ȸ°è¿¬µµ µ¿¾ÈÀÇ ÃѼҵæÀÇ ±Ô¸ð¿Í °ü°è¾øÀÌ ¼Òµæ¼¼ ½Å°í¼­¸¦ Á¦ÃâÇÏ¿©¾ß ÇÕ´Ï´Ù.

[½Å°í¼­ ¹ÌÁ¦Ãâ ¶Ç´Â Áö¿¬ Á¦Ãâ¿¡ µû¸¥ Áö¿¬ÀÌÀÚ¿Í °¡»ê¼¼]  
½Å°í¼­¸¦ ½Å°í ±âÇÑ ³»¿¡ Á¦ÃâÇÏÁö ¾Ê°Å³ª Áö¿¬Á¦ÃâÇÑ °æ¿ì ³³¼¼ÀÚ´Â ¸Å¿ù 1%ÀÇ Áö¿¬ÀÌÀÚ¸¦ ³³ºÎÇÏ¿©¾ß ÇÕ´Ï´Ù. ³³¼¼ÀÚ°¡ °ú¼¼¿¬µµÀÇ ¸»±îÁö ½Å°í¼­¸¦ Á¦ÃâÇÏÁö ¾ÊÀ» °æ¿ì¿¡´Â 5,000 ·çÇÇÀÇ °¡»ê¼¼¸¦ ³³ºÎÇÏ¿©¾ß ÇÕ´Ï´Ù. ´Ù¸¸, ¹Ì½Å°í¿¡ ´ëÇÑ ÇÕ¸®ÀûÀÎ ÀÌÀ¯¸¦ Áõ¸íÇÒ °æ¿ì¿¡´Â °¡»ê¼¼¸¦ ¸éÁ¦ÇÒ ¼ö ÀÖ½À´Ï´Ù.

2. Àεµ ¼Òµæ¼¼ ºÎ°ú ÀýÂ÷
¿øÄ¢ÀûÀ¸·Î ÀεµÀÇ ¼Òµæ¼¼ ºÎ°ú(Assessment) ÀýÂ÷´Â ³³¼¼ÀÚ°¡ ¼Òµæ¼¼ ½Å°í¼­¸¦ °ú¼¼´ç±¹¿¡ Á¦ÃâÇÑ ÀÌÈÄ¿¡ °³½ÃµË´Ï´Ù. ´Ù¸¸, ÀÏÁ¤ÇÑ °æ¿ì¿¡´Â ¼Òµæ¼¼ ½Å°í¼­°¡ Á¦ÃâµÇÁö ¾Ê´õ¶óµµ ¼¼¹«°ø¹«¿øÀº ¼¼±Ý ºÎ°ú ÀýÂ÷¸¦ ÁøÇàÇÒ ¼ö ÀÖ½À´Ï´Ù.

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ÅëÁö¼­ ¹ßÇà(Á¦142(1)Á¶)£º¼¼±ÝÀ» ºÎ°úÇϱâ Àü¿¡ ¾Æ·¡ÀÇ ÅëÁö¼­¸¦ ³³¼¼ÀÚ ¿¡°Ô ÅëÁöÇÏ¿©¾ß ÇÕ´Ï´Ù.
⋄ Á¦142(1)(¥¡)Á¶¿¡ ÀÇÇÑ ÅëÁö£º½Å°í±â°£ ³»¿¡ ½Å°í¼­¸¦ Á¦ÃâÇÏÁö ¾Ê°Å³ª °ú¼¼¿¬µµ ¸»±îÁö ½Å°í¼­¸¦ Á¦ÃâÇÏÁö ¾ÊÀº ³³¼¼ÀÚ¿¡°Ô ½Å°í¼­ Á¦ÃâÀ» ¿ä±¸ÇÒ ¼ö ÀÖ½À´Ï´Ù.    
⋄ Á¦142(1)(¥¢)Á¶¿¡ ÀÇÇÑ ÅëÁö£º¼Òµæ¼¼ ½Å°í¿©ºÎ¿¡ °ü°è¾øÀÌ ³³¼¼ÀÚ¿¡°Ô ÀåºÎ ¹× ¼­·ù Á¦ÃâÀ» ¿ä±¸ÇÒ ¼ö ÀÖ½À´Ï´Ù. (´Ü, ÃÖ±Ù 4°³ ³âµµ±îÁö °¡´É)  
⋄ Á¦142(1)(¥£)Á¶¿¡ ÀÇÇÑ ÅëÁö£º¼Òµæ¼¼¸¦ ½Å°íÇϰųª ¼Òµæ¼¼ ½Å°í ±â°£ÀÌ ¸¸·áµÇ¾úÀ» ¶§ ³³¼¼ÀÚ¿¡°Ô ÇÊ¿äÇÑ Á¤º¸ Á¦Ã⠿䱸ÇÒ ¼ö ÀÖ½À´Ï´Ù.

¨è½Å°í¼­ÀÇ Ã³¸®£º½Å°í¼­ ´Ü¼ø °ËÅä ÈÄ ºÎ°ú(Á¦143(1)Á¶)  
⋄ ÃÑ ¼Òµæ(¼Õ½Ç)À» ½Å°í¼­ »óÀÇ »ê¼úÀûÀÎ ¿À·ù ¶Ç´Â ¸í¹éÇÑ °øÁ¦ ½Ç¼ö¿¡ ´ëÇÑ Á¶Á¤ ÈÄ °è»ê
⋄ ¼¼±Ý ¹× ÀÌÀÚ¸¦ ÃÑ ¼Òµæ¿¡ ±âÃÊÇÏ¿© °è»ê  
⋄ ³³ºÎ ¼¼±Ý ¹× ȯ±Þ±Ý¾×À» ¿øÃµÂ¡¼ö µîÀ» °í·ÁÇÑ ÈÄ °áÁ¤  
⋄ ³³¼¼ÀÚÀÇ ³³ºÎ±Ý¾× ¶Ç´Â ȯ±Þ±Ý¾× ÅëÁö¼­ Áغñ  
⋄ ȯ±Þ±Ý¾× ³³¼¼ÀÚ¿¡°Ô Áö±Þ

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³³¼¼ÀÚ°¡ µ¿ Á¶¿¡ µû¸¥ ÅëÁö¼­¿¡ ºÒÀÀÇÒ °æ¿ì ¼¼¹« °ø¹«¿øÀº Á¦144Á¶¿¡ µû¸¥ ÀÏ¹æ °áÁ¤ÀÎ Ãß°è°áÁ¤À» ÇÒ ¼öÀÖ½À´Ï´Ù. ¶ÇÇÑ ³³¼¼ÀÚ´Â Á¦271Á¶¿¡ ÀÇÇÑ 10,000 ·çÇÇ »ó´çÀÇ ¹ú±ÝÀ» ³³ºÎÇÏ¿©¾ß ÇÕ´Ï´Ù.

ÀÌ»óÀ¸·Î ¿À´ÃÀÇ Ä®·³À» ¸¶Ä¡°Ú½À´Ï´Ù.
  
40  [ACCOUNTING] ¼­ºñ½º¼¼ ¸é¼¼ ¹× °¨¸é±ÔÁ¤  ±î¸¶ÀÎµð¾Æ 17¡¤03¡¤08
39  [MAN POWER] ESI ¿Í PF  ±î¸¶ÀÎµð¾Æ 17¡¤02¡¤16
38  [ACCOUNTING] ¼Òµæ¼¼ ½Å°í  ±î¸¶ÀÎµð¾Æ 17¡¤02¡¤11
37  [ACCOUNTING] DTAA  ±î¸¶ÀÎµð¾Æ 17¡¤01¡¤25
36  [COM SET UP] TRADE MARK µî·Ï  ±î¸¶ÀÎµð¾Æ 17¡¤01¡¤14
 [ACCOUNTING] ¼Òµæ¼¼ ÇàÁ¤ÀýÂ÷  ±î¸¶ÀÎµð¾Æ 17¡¤01¡¤07
34  [COM SET UP] EOU : ÀεµÀÇ ¼öÃâ ÁöÇâ ±â¾÷  ±î¸¶ÀÎµð¾Æ 17¡¤01¡¤02
33  [ACCOUNTING] ±¹¿Ü°Å·¡¿¡ ´ëÇÑ ¼Òµæ¼¼ ¿øÃµÂ¡¼ö  ±î¸¶ÀÎµð¾Æ 16¡¤12¡¤24
32  [REAL ESTATE] Àεµ ºÎµ¿»ê ±¸¸Å ÀýÂ÷  ±î¸¶ÀÎµð¾Æ 16¡¤12¡¤17
31  [ACCOUNTING] Àεµ »óǰ¡¤¼­ºñ½º¼¼(Goods and Services Tax; GST)  ±î¸¶ÀÎµð¾Æ 16¡¤12¡¤14
30  [ACCOUNTING] ÀεµÀÇ ¼¼¹«Á¶»ç¿Í ºÒº¹ÀýÂ÷  ±î¸¶ÀÎµð¾Æ 16¡¤12¡¤07
29  [REAL ESTATE] ±¸¸£°¡¿Â  ±î¸¶ÀÎµð¾Æ 16¡¤11¡¤29
28  [ACCOUNTING] ÀεµÀÇ °£Á¢¼¼  ±î¸¶ÀÎµð¾Æ 16¡¤11¡¤19
27  [MAN POWER] Àεµ ³ëµ¿¹ý °³°ý  ±î¸¶ÀÎµð¾Æ 16¡¤11¡¤11
26  [REAL ESTATE] Àεµ ºÎµ¿»ê °³°ý  ±î¸¶ÀÎµð¾Æ 16¡¤11¡¤11
25  [ACCOUNTING] ÀεµÀÇ Á¶¼¼Ã¼°è  ±î¸¶ÀÎµð¾Æ 16¡¤10¡¤27
24  [COM SET UP] 23. ¼Òºñ¼¼ ÄÚµå EXCISE CODE  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
23  [COM SET UP] 22. °øÀå ¶óÀ̼¾½º FACTORY LICENSE  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
22  [COM SET UP] 21. È­Àç¾ÈÀüÀÎÁõ¼­ FIRE SAFE CERTIFCATE-NOC  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
21  [COM SET UP] 20. ¿À¿°ÅëÁ¦ È®Àμ­- Pollution Control Certific...  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
20  [COM SET UP] 19. Á÷ÀåÀÎ º¸Çè°ø´Ü µî·Ï ESIC REGISTRATION  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
19  [COM SET UP] 18. ÅðÁ÷¿¬±Ý °ü¸® ¶óÀ̼¾½º ÀÛ¾÷ PF LICENSE  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
18  [COM SET UP] 17. ¼öÃâÀÔ ÄÚµå Importer Exporter Code  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
17  [COM SET UP] 16. ¼­ºñ½º ÅØ½º ¹øÈ£ SERVICES TAX NUMBER  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
16  [COM SET UP] 15. ÆÇ¸Å¼¼ ¹øÈ£/³³¼¼ÀÚ ¹øÈ£(ºÎ°¡¼¼) SALES TAX NUMBER /...  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
15  [COM SET UP] 14. ¼Û±ÝÁõ¸í¼­ REMITTANCE CERTIFICATE  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
14  [COM SET UP] 13. ȸ»ç °èÁ °³¼³ OPEN BANK ACCOUNT  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
13  [COM SET UP] 12. TAN or TDS CERTIFICATE  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
12  [COM SET UP] 11. ȸ»ç ÆÒÄ«µå ¹ß±Þ PAN CARD OF COMPANY  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
11  [COM SET UP] 10. ¿Ü±¹ÀÎ ÅõÀÚ ÁøÈï À§¿øÈ¸ ½ÂÀÎ FIPB  ±î¸¶ÀÎµð¾Æ 15¡¤04¡¤27
12
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