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    종합소득세 복식부기의무자에서 간편장부대상자로 변경 시 업무용승용차 감강상각비 관련 문의

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 148,026회   작성일Date 24-06-16 22:35

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    Q. 복식부기의무자에서 간편장부대상자로 변경 시 전기 업무용승용차 감가상각비한도초과액은 해당 자산의 감가상각이 끝난 다음 연도로 이월하여 전액 추인이 가능한지 궁금합니다.

    A. 복식부기의무자로 업무용승용차 감가상각비 한도초과액이 발생하여 이월하는 금액은 소득세법 시행령 제78조의3 제8항에 따라 이월하여 필요경비에 산입하여야 하는 것이며 해당 규정은 복식부기의무자를 대상으로 하기 때문에 간편장부대상자로 변경된 경우에는 이월된 감가상각비를 적용할 수 없고 계속 이월처리해야 할 것으로 판단됩니다.따라서, 이후에 복식부기 의무자가 되었을 때 감가상각비 이월액에 대해 필요경비에 산입이 가능할 것으로 판단됩니다.
    관련규정 : 소득세법 시행령 제78조의3 [업무용승용차 관련비용 등의 필요경비 불산입 특례]

    10dc9b0d20a9946c1be0a44ec3d0f2c9_1718544914_738.jpg
     

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    Daniele님의 댓글

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