Zákon o elektorinické evidenci tržeb, 매출전산관리법 I. > 현우의 프라하 꼬뮌

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현우의 프라하 꼬뮌

Zákon o elektorinické evidenci tržeb, 매출전산관리법 I.

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작성자 프라하꼬뮌 쪽지보내기 메일보내기 자기소개 아이디로 검색 전체게시물  (62.♡.85.58) 작성일16-05-13 05:56 댓글4건

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본 연재부터 앞으로 수차례에 걸쳐 현재 체코 사회에서 가장 뜨거운 감자로 평가 받고 있는 정부 주도 정책인 EET 법 관련 내요들에 대해서 더 자세히 알아보고자 한다. 

본 글 작성을 위한 1차 자료로서 2016년 3월 16일 통과된 EET법의 전문과, 본 프로젝트를 총괄하는 체코 공화국 재무부, 그리고 재무부 산하 체코 세무처에서는 www.e-trzby.cz라는 사이트를 운영하고 있는데, 이 사이트의 내용을 직역혹은 의역하여 정리 하려고 한다.

1차 자료를 통해 EET법에 대한 설명과 이해가 어느정도 정리가 되면, 이후 체코 일간지와 월간지에서 나오는 기사및 논설의 내용으로 본 프로젝트의 필요성에 대해 알아보고자 한다.


1. 근거 법령

매출전산관리법 (이후 EET법)은 2016년 3월 16일 공표가 되었으며,  법령은 112/2016Sb.로 등록 되었다. 본 법은 2016년 4월16일 효력이 발생 하였으며, 2016년 12월 1일부로 적용이 되기 시작한다. 본 법령과 더불어 관련된 법안들이 개정되었는데, 그 중 가장 중요한 내용은 2016년 연말 결산시, 1회성으로 연말 결산 순이익의 15%, 최소 5000크랴운을 EET법 도입 관련 비용으로 특별 처리하는 것과, 현재까지 21%이던 음식값에 대한 부가세를 15%로 낮추는 것이디. 레스토랑 서비스에 대한 부가세 인하는 2016년 12월 1일분터 적용이 된다.

법령 번호 112/2016Sb.의 적용은, 본 법이 공표가 된 다음달 1일로 부터 8개월이 되는 1일, 즉 2016년 12월 1일 부터 적용이 되나, 적용 범위는 4차로 나눠져 있기 때문에, 적용 범위에 대해서는 계속 다음 글에서 알아보도록 한다.








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