Zákon o elektronické evidenci tržeb - 매출전산관리법 II. > 현우의 프라하 꼬뮌

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현우의 프라하 꼬뮌

Zákon o elektronické evidenci tržeb - 매출전산관리법 II.

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작성자 프라하꼬뮌 쪽지보내기 메일보내기 자기소개 아이디로 검색 전체게시물  (62.♡.85.58) 작성일16-05-14 05:08 댓글3건

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왜 EET법인가(매출전산관리법)?

A.T.Kerny와 Visa Europe이 발표하는 체코 지하경제규모에 대한 수치화 자료에는 2015년 체코 지하경제의 규모는 615억만 크라운으로서, 체코 2015년도 국내총생산율(GDP)의 15%를 차지한다고 한다. 두 발표자가 수치화한 지하경제 규모에 포함되는 "지하경제활동"에는 불법노동시장, 현찰거래가 잦은 소.도매업, 건설업, 서비스업을 포함시키고 있으며, 2011년도 지하경제 규모가 최고점(644억만 크라운)을 찍은 후 정부와 시민사회의 노력으로 점점 낮아지고 있지만, 체코의 높은 4대보험비율및 부가세율은 지하경제 규모의 빠른 축소를 방해하는 요인으로 남아있다. 체코 지하 경제의 규모는 국가에게 연간 약 170억만 크라운의 세금 손해를 입히고 있으며, 이 규모는 체코 국가 예산 적자치 보다 2배가 높은 수치이다. 

체코 정부는 EET법을 통해 체코내에 등록된 사업자 들을 관리하고 세금 포탈 부분을 효율적으로 방어하는 목적을 갖고 있다. 현재 체코 정부의 최우선 원칙중 하나가 자유롭고 평등한 사업 환경위해 노력하는 것인데, 현 정부는 본 법안을 통해 평등하고 건강한 사업환경이 이뤄 질 것으로 보고 있다. 정부의 논리를 자세히 살펴보면

1. 충분한 정보를 통해 세무감사는 분명한 목표를 갖고 진행을 한다. 현재까지 체코 세무소는 정확한 정보와 증거없이 심증만 기반으로 보편적인 세무 감사를 감행해온것이 관행인데, 이로 인해 국가가 들어가는 비용도, 법을 잘 지키며 살아가는 기업과 노동자들도 필요 이상의 시간 소비와 비용 지출이 높았으나, 본 법이 시행이 되면 세무감사 대행의 범위는 구체화가 될 것으로 믿고 있다. 

2. 세금 수금이 효율적이 되며, 사회적 배분이 현실화 된다. 체코 정부는 본 법을 통해 수금이 되는 추가 세금은 우선적으로 교육, 문화, 인프라 구축과 공공 서비스를 더 효과있게 하려는데 사용할 목적이나, 더 나아가 국가 부체율을 줄이는 목적으로 세금은 사용될 예정이다.

아래 그림은 매출전산관리의 프로세스가 이뤄지는 방법을 그림으로 표시해놓은 자료이다. (e-trzby.cz)

1056265530_1463169667.978.png (자료출처) www.e-trzby.cz

1. 매출자료 발행시 세무소 IDC로 연결

2. IDC에서 다시 POS로 정보 보낸후

3. 현금 영수증 발행

4. 구매자는 세무소 서버를 통해 발행 영수증의 사실확인 가능


다음 연재부터는 각 사업군의 분야별로 나누어 EET법이 적용되는 것에 대해 알아보자.


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