<\/div>\n\n\n\n
\uc804\uc81c\uc801\uc73c\ub85c, \ub3c5\uc77c \uc5f0\ubc29 \uacf5\ud654\uad6d\uc740 2020\ub144\uc5d0 2,000\uc5b5 \uc720\ub85c \uc774\uc0c1\uc758 VAT\ub97c \uc9d5\uc218\ud588\uc2b5\ub2c8\ub2e4. \uc774 \ub9c9\ub300\ud55c \uae08\uc561\uc740 \ub3d9\uc77c \uc5f0\ubc29 \uacf5\ud654\uad6d(49.6%), \ub3c5\uc77c \uc5f0\ubc29 \uc8fc((47.2%), \uadf8\ub9ac\uace0 \uc9c0\uc5ed \uc0ac\ud68c \ubc0f \ub3c4\uc2dc(3,2%)\uc5d0 \uac01\uac01 \ubd84\ubc30\uac00 \ub429\ub2c8\ub2e4. \ub9c9\ub300\ud55c \uae08\uc561\uc758 VAT\uac00 \uc5b4\ub5bb\uac8c \uc0ac\uc6a9\ub418\uc5c8\ub294\uc9c0\ub294 \uc5b4\ub514\uc5d0\ub3c4 \uad6c\uccb4\uc801\uc778 \uc815\ubcf4\ub97c \ucc3e\uc744 \uc218\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n
\ud558\uc9c0\ub9cc \uc54c \uc218 \uc788\ub294 \uac83\uc740, \ub3c5\uc77c\uc758 VAT \ub294 \uc815\ubd80 \uc608\uc0b0\uc5d0 \ud06c\uac8c \uae30\uc5ec\ud558\uace0 \uc788\uc73c\uba70 \uc18c\ub4dd\uc138 \uc678\uc5d0 \ub3c5\uc77c\uc5d0\uc11c \uac00\uc7a5 \ud070 \uc138\uae08\uc774\ub77c\ub294 \uac83\uc785\ub2c8\ub2e4. \ub610\ud55c \ub3c5\uc77c\uc5d0\uc11c \uc81c\uacf5\ub418\ub294 \ub192\uc740 \uc218\uc900\uc758 \uacf5\uacf5 \uc11c\ube44\uc2a4\ub4e4( \uc758\ub8cc, \uad50\uc721 \ub610\ub294 Kurzarbeitsgeld) \uc740 \uc544\ub9c8\ub3c4 \ub192\uc740 \uc138\uae08\uc758 \uacb0\uacfc\uc77c \uac83\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n
VAT\ub97c \uc808\uc57d\ud560 \uc218 \uc788\ub294 \ubc29\ubc95\uc774 \uc788\uc744\uae4c\uc694? \uc5c6\uc2b5\ub2c8\ub2e4. \ub3c5\uc77c\uc5d0\uc11c\ub294 \uac1c\uc778\ub4e4\uc774 VAT\ub97c \uba74\ud560 \uc218 \uc788\ub294 \ubc95\uc801 \ubc29\ubc95\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc, \u201cKleinunternehmer\u201d( \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\/\ud30c\ud2b8\ud0c0\uc784 \uc0ac\uc5c5)\uc758 \uc5f0\uac04 \uc218\uc775\uc774 22.500\u20ac \ubbf8\uc548\uc774 \uacbd\uc6b0\uc5d0\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 VAT\ub97c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n
\uadf8\ub798\uc11c \uc791\uc740 \uc0ac\uc5c5\uc8fc\ub4e4\uc740 \uc6d0\uc790\uc7ac \uad6c\uc785\uc744 \uc138\uae08\uc5c6\uc774 \uad6c\uc785\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub354\uc6b1 \uc800\ub834\ud55c \uac00\uaca9\uc73c\ub85c \uc6d0\uc790\uc7ac\ub97c \uad6c\uc785\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc5f0\uac04 \uc218\uc785\uc774 600.000\u20ac \ubbf8\ub9cc\uc778 \ub18d\ubd80\ub4e4\ub3c4 \ub2e8\uc21c\ud654\ub41c VAT \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4. \uc774 \ub18d\ubd80\ub4e4\uc740 \ub300\ubd80\ubd84 \uc8fc\ub9d0\ub9c8\ub2e4 \ub4e4\uc5b4\uc11c\ub294 \uc2dc\uc7a5\uc5d0 \ub18d\uc791\ubb3c\ub4e4\uc744 \ud310\ub9e4\ud558\ub294 \ub18d\ubd80\ub4e4\uc774\uac70\ub098 \uafc0\uc744 \ud310\ub9e4\ud558\ub294 \ub9c8\uc744\uc758 \uc591\ubd09\uac00\ub4e4\uc785\ub2c8\ub2e4.\u00a0 \uc8fc\ub9d0 \uc2dc\uc7a5\uc758 \uc774 \ub18d\ubd80\ub4e4\uc758 \uc0c1\ud488\uc744 \uad6c\ub9e4\ud55c\ub2e4\uba74 \uc9c0\uc5ed \uc0ac\uc5c5\uc744 \uc9c0\uc6d0\ud560 \uc218\ub3c4 \uc788\uc73c\uba70 \uc138\uae08\uc744 \uc544\ub07c\uba74\uc11c \ub192\uc740 \ud488\uc9c8\uc758 \uc0c1\ud488\uc744 \uc774\uc6a9\ud560 \uc218 \uc788\ub294 \uc7a5\uc810\uc774 \uc788\uc744 \uac81\ub2c8\ub2e4.<\/p>\n\n\n\n