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일반택시 운송사업자의 운송용역 제공분에 대한 납부세액 계산

조세심판원 질의회신 | 1998-09-09 | 부가46015-2048 | 기타

Document Number

Additional 46015-2048 (Law No. 10, 1998)

Items of Taxation

special provisions

Journal

The provisions of Article 100-2 of the Regulation of Tax Reduction and Exemption Act shall be the reduction of 50/100 of the payable tax amount for the portion of transport services provided by general taxi transport business operators, and the input tax amount for fixed assets used for the relevant business shall not be deducted

Congress RESALS

E In the case of E-Question, reference to the inquiry of similar contents is given.* Additional 46015-108, and Article 100-2 of the Regulation of Tax Reduction and Exemption Act of May 25, 1998 is to reduce 50/100 of the payable tax amount for the portion of the transport service provided by a general taxi transport business operator under the Automobile Transport Business Act, and the input tax amount related to the purchase of fixed assets used for the business is not deducted;

Related statutes

Article 100-2 of the Regulation of Tax Reduction and Exemption Act

Main text

1. Materials on the contents of questioning;

(a) Similar cases:

○ Additional 46015-1108, May 25, 1998

The provisions of Article 100-2 of the Regulation of Tax Reduction and Exemption Act are to reduce 50/100 of the tax amount to be paid for the portion of transport services provided by general taxi transport business operators under the Automobile Transport Business Act, and when calculating the tax amount to be paid, the input tax amount related to the purchase of fixed assets

○ Additional 46015-973, 1996 May 20, 199

The provisions of Article 100-2 of the Regulation of Tax Reduction and Exemption Act shall be the reduction of 50/100 of the payable tax amount for the portion of the transport service provided by a general taxi transport business operator under the Automobile Transport Business Act, and it shall not be applicable to the portion of the sale of fixed assets