공포번호 5032
공포일 1995-12-29
재정경제부
Ministry of Finance and Economy
전체선택
제1장 총칙
CHAPTER Ⅰ GENERAL PROVISIONS
제1조 (과세대상)
Article 1 (Taxable Objects)
제2조 (납세의무자)
Article 2 (Obligor for Tax Payment)
제3조 (과세기간)
Article 3 (Taxable Period)
제4조 (납세지)
Article 4 (Place of Tax Payment)
제5조 (등록)
Article 5 (Registration)
제2장 과세거래
CHAPTER Ⅱ TAXABLE TRANSACTIONS
제6조 (재화의 공급)
Article 6 (Supply of Goods)
제7조 (용역의 공급)
Article 7 (Supply of Services)
제8조 (재화의 수입)
Article 8 (Import of Goods)
제9조 (거래시기)
Article 9 (Transaction Time)
제10조 (거래장소)
Article 10 (Transaction Place)
제3장 영세율적용과 면세
CHAPTER Ⅲ APPLICATION OF ZERO TAX RATE AND TAX EXEMPTION
제11조 (영세율적용)
Article 11 (Application of Zero Tax Rate)
제12조 (면세)
Article 12 (Tax Exemption)
제4장 과세표준과 세액
CHAPTER Ⅳ TAX BASE AND TAX AMOUNT
제13조 (과세표준)
Article 13 (Standards of Assessment)
제14조 (세율)
Article 14 (Tax Rate)
제15조 (거래징수)
Article 15 (Collection in Transaction)
제16조 (세금계산서)
Article 16 (Tax Invoice)
제17조 (납부세액)
Article 17 (Payable Tax Amount)
제17조의2 (대손세액공제)
Article 17-2 (Deduction of Bad Debt Tax Amount)
제17조의3 (재고매입세액공제)
Article 17-3 (Deduction of Inventory Input Tax Amount)
제17조의4 삭제<1995.12.29>
Article 17-4 Deleted.
제5장 신고와 납부
CHAPTER Ⅴ TAX RETURN AND PAYMENT
제18조 (예정신고와 납부)
Article 18 (Scheduled Return and Payment)
제19조 (확정신고와 납부)
Article 19 (Final Tax Return and Payment)
제20조 (세금계산서합계표의 제출)<개정 1993.12.31, 1994.12.22>
Article 20 (Submission of List of Total Tax Invoices)
제6장 경정·징수와 환급
CHAPTER Ⅵ RECTIFICATION, COLLECTION AND REFUND
제21조 (경정)
Article 21 (Rectification)
제22조 (가산세)
Article 22 (Additional Tax)
제23조 (징수)
Article 23 (Collection)
제24조 (환급)
Article 24 (Refund)
제7장 간이과세 및 과세특례
CHAPTER Ⅶ SIMPLIFIED TAXATION AND SPECIAL CASES OF TAXATION
제25조 (간이과세 및 과세특례)<개정 1995.12.29>
Article 25 (Simplified Taxation and Special Cases of Taxation)
제26조 (과세표준과 세액)
Article 26 (Tax Base and Tax Amount)
제26조의2 (재고매입세액가산)
Article 26-2 (Addition of Inventory Input Tax Amount)
제27조 (신고와 납부)
Article 27 (Tax Return and Payment)
제28조 (경정과 징수)
Article 28 (Rectification and Collection)
제29조 (소액불징수)
Article 29 (Non-Collection of Small Sums)
제30조 (간이과세 또는 과세특례의 포기)<개정 1995.12.29>
Article 30 (Waiver of Simplified Taxation or Special Cases of Taxation)
제8장 보칙
CHAPTER Ⅷ SUPPLEMENTARY PROVISIONS
제31조 (기장)
Article 31 (Bookkeeping)
제32조 (영수증)
Article 32 (Receipt)
제32조의2 (신용카드)
Article 32-2 (Credit Card)
제32조의3 (금전등록기)
Article 32-3 (Cash Register)
제33조 (납세관리인)
Article 33 (Tax Manager)
제34조 (대리납부)
Article 34 (Payment by Proxy)
제35조 (질문·조사)
Article 35 (Inquiry and Investigation)
제36조 (시행령)
Article 36 (Enforcement Decree)
부칙<제2934호,1976.12.22>
ADDENDA
부칙<제3016호,1977.12.19>
ADDENDA<Act No. 3016, Dec. 19, 1977>
부칙<제3100호,1978.12.5>
ADDENDA<Act No. 3100, Dec. 5, 1978>
부칙<제3273호,1980.12.13>
ADDENDA<Act No. 3273, Dec. 13, 1980>
부칙<제4023호,1988.12.26>
ADDENDA<Act No. 4023, Dec. 26, 1988>
부칙<제4164호,1989.12.30>
ADDENDA<Act No. 4164, Dec. 30, 1989>
부칙<제4663호,1993.12.31>
ADDENDA<Act No. 4663, Dec. 31, 1993>
부칙(농어촌특별세법)<제4743호,1994.3.24>
ADDENDA<Act No. 4743, Mar. 24, 1994>
부칙<제4808호,1994.12.22>
ADDENDA<Act No. 4808, Dec. 22, 1994>
부칙<제5032호,1995.12.29>
ADDENDA <Act No. 5032, Dec. 29, 1995〉