taxexemptbusinesses

🧾 국고보조금 관련 부가가치세법상 공통매입세액 안분계산 규정의문제점과 개선방안(Problems and Improvement Measures of the Apportionment Calculation Rules for Common Input Tax under the Value-Added Tax Act Related to Government Subsidies)―의정부지방법원 2012.6.26. 선고2011구합4010 판결 사안을 중심으로―)_2023_한국조세연구소_임현지, 강민조

academicus 2026-06-09 No Comments

https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE11608175 Key Concepts(주요 개념) ■ Common Input Tax(공통매입세액) Refers to input tax that is used commonly for both taxable and tax-exempt businesses, making it impossible to distinguish its actual attribution.(과세사업과…