신방수 세무사의 공인중개사 세무 가이드북 : 실전 편

머리말·························································································· 4
일러두기 ························································································ 9

제1장 중개사무소가 알아야 할 세무의 기초
중개사무소도 세금을 알아야 하는 이유 ·········································· 17
중개사무소의 3대 세금 ································································ 20
중개사무소와 부가가치세 과세 방식 ·············································· 23
중개사무소와 소득세 과세 방식 ···················································· 29
중개사무소와 원천세 과세 방식 ···················································· 34
[절세 탐구] 부동산 중개업과 세법의 적용 ··········································· 38
[절세 탐구] 부동산 중개업도 중소기업 세제 혜택을 볼 수 있을까? ············ 43

제2장 중개업의 사업자등록과 장부작성 의무 등
중개사무소의 시작과 세무 절차 ···················································· 51
중개사무소의 개설등록 ······························································· 54
사업자등록 신청 ········································································· 57
신용카드 또는 현금영수증 가맹점 가입 의무 ··································· 62
사업용 계좌 신고 및 사용 의무 ····················································· 68
사업자카드 등록 ········································································· 72
정규영수증 수취 의무와 영수증 수취명세서 제출 의무 ······················ 76
장부작성 의무 ············································································ 80
[절세 탐구] 중개사무소 사업자등록 이후의 각종 신고법 ························· 87
[절세 탐구] 소규모사업자(신규사업자 포함)에 대한 세제 혜택 ···················· 88

제3장 중개사무소의 매출영수증 발행법
중개사무소의 매출에 따른 부가세 발생 형태 ··································· 95
일반과세자 등의 매출영수증 발행법 ·············································· 98
일반 간이과세자의 매출영수증 발행법 ········································· 104
중개업의 현금매출 관련 의무 ····················································· 107
중개업 매출영수증 발행 사례 ····················································· 111
정규영수증을 발행하는 방법 ······················································ 115
[절세 탐구] 과세당국이 중개보수료를 드러내는 방법 ··························· 120

제4장 중개사무소의 부가가치세 신고
일반과세자의 부가세 신고 ························································· 127
일반과세자의 매입세액공제와 불공제의 구분 ································ 131
모든 간이과세자의 부가세 신고 ·················································· 136
부가세 과세유형 변경 시의 부가세 신고 ······································· 143
[절세 탐구] 최근 개편된 간이과세 제도 ············································ 147
[절세 탐구] 부가세 관련 가산세 ····················································· 150

제5장 중개보조원의 소득 구분과 원천징수
소득 지급 시 원천징수를 요구하는 이유 ······································· 155
원천징수 대상 소득과 세율 ························································ 158
중개사무소의 직원 채용과 원천징수, 그리고 4대 보험 ···················· 162
중개보조원에 대한 소득 처리법 ·················································· 166
프리랜서의 수당과 원천징수, 그리고 4대 보험 ······························ 171
중개사무소가 용역비를 지급할 때의 원천징수 처리법 ····················· 174
중개사무소가 알아야 할 기타의 원천징수 ····································· 178
[절세 탐구] 중개사무소에서 직원 1명 추가채용 시 지출 효과 분석 ·········· 183
[절세 탐구] 중개보조원의 소득 관련 현금흐름 분석 ····························· 185

제6장 중개사무소의 비용 처리법
중개사무소에서 처리할 수 있는 비용의 범위 ································· 193
직원과 일용직에 대한 인건비 처리법 ··········································· 198
중개사무소의 접대비 사용법 ······················································ 201
차량비를 제대로 비용으로 처리하는 방법 ····································· 206
감가상각비 처리하는 방법 ························································· 210
권리금 비용 처리법과 소득세 처리법 ··········································· 215
[절세 탐구] 중개사무소의 가결산대책(장부를 작성해 신고하는 경우) ··········· 218

제7장 중개사무소의 종합소득세 절세법
종합소득세 계산구조의 이해 ······················································ 227
종합소득금액 파악하는 방법 ······················································ 229
종합소득공제 적용법 ································································· 233
세액공제 적용법 ······································································· 237
소득세를 신고하는 2가지 방법 ···················································· 241
매출 4,800만 원 미만일 때 소득세 신고법 ···································· 245
매출 7,500만 원 미만일 때 소득세 신고법 ···································· 250
매출 7,500만 원 이상인 중개사무소의 소득세 신고법 ····················· 255
매출 5억 원 이상인 중개사무소의 소득세 신고법 ··························· 260
[절세 탐구] 중개사무소의 적정 세금 확인하는 방법 ····························· 264
[절세 탐구] 중개업과 성실신고확인 제도 ·········································· 268
[절세 탐구] 개업공인중개사와 건강보험료 ········································ 272

제8장 중개법인의 설립과 세무 처리법
중개법인의 시작과 세무 절차 ····················································· 279
중개법인의 설립등기 ································································· 283
중개법인과 장부작성 의무 등 ····················································· 289
중개법인과 부가세 신고 ····························································· 292
중개법인과 법인세 신고 ····························································· 296
[절세 탐구] 중개사무소 개인 대 법인의 선택 ····································· 300

중개사무소가 마주하는 주요 세목은 크게 부가세, 소득세(법인세), 원천세 등이 된다. 이와 관련된 신고 의무를 이행하지 않으면 가산세 등의 불이익이 주어진다. 따라서 사무소의 대표자 관점에서는 이러한 3가지 세금에 대해서는 준 박사급이 되어야 한다.

세액감면은 중소기업 등이 벌어들인 소득에 대한 소득세나 법인세를 5~100% 사이에서 감면하는 제도를 말한다. 대표적으로 창업중소기업 세액감면과 중소기업 특별세액감면 등이 있다. 그러나 앞에서 본 중소기업에 해당하기만 하면 무조건 이 제도를 적용하는 것은 아니다. 무분별한 감면을 억제하기 위해서다.

중개사무소는 관할 시·군·구청에 개설등록을 한 후 사업자등록을 내면 바로 사업을 시작할 수 있다. 하지만 본격적인 영업에 앞서 세법 등에서 요구하는 의무들을 점검하고 이에 대한 대비를 해두는 것이 좋다. 사업을 시작한 후에 이를 파악하려 한다면, 늦으면 늦을수록 손해를 볼 가능성이 크기 때문이다. 물론 여기서 손해는 가산세 등의 부담을 말한다.