ԽKorea Federaion of Used Car Dealers Association

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  • 2017.07.06 09:34
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  • ֱ Ϻ п ȹڹȸ ߰ ̼ǰ, ǰ ŷ ϰ ִٴ Ǿ. Լװ ǰ ̴ ̶ Ѵ. 迡 û ߰ Ȯƴٰ ϰ ִ.

     

    ȹ ڹȸ ǥ ƴϾ Ȯ ˱ ƴ.  ٸ 4 ɼ  ĺ ɾ  ε ׿ ļ ۾ DZ ߴ ̾. Ÿ ȸ  ϱ⵵ ߰ ȣ ̿뼷 ȸǿ å ο Ǽ Ȱϰ ֱ ɼ ٰ ִ.

     

    ߰忡 ϴ κ "" Ȥ "װ" ԰ ͱ⵵ ϴ. ߰ Ǹűݾ׿ ݾ , ؼ ΰ ϴ ġ̶ ׸ ʰ ̱ ̴. Լ ؼ ü ư 뵵 ϰ ִ.

     

    츮 ΰġ ܰ װ äϰ ִ. ⼼׿ Լ ݾ ΰ ϴ ε ݵ ݰ꼭 ϵ ϰ ִ. ׷ κ ϴ ߰ ݰ꼭 ̷δ Լ Ǵ ̷ִ Լ ٸ ⼼( 10%) ״ μ ǰ ȴ. ̷ ؼϱ ġ ݰ꼭 ó Լ ִ ٷ Լ ̴. () ٸ , δ Ƽ, ȿ οѴ١ ̴.

     

     ص ׸ صDZ ̴. ׷ ׷ ߰ Լ ٴ ȣ ϴ ִ. ƿ üμ Լ ϱ⵵ Ѵ. Ϲ ŸŻ ǥ鵵 ׷ Ÿž ִ Ϻ 鵵 ׷ Ѵ 

     

    ׷ ߰ , ˰ ִ ϱ. Լ Ÿž迡 ϱ? ŭ ׷ ܼϰ ϱ? ϱ ϱ?

     

    ǹ鿡 , Ѵ. ƴϱ⵵ ϰ ѱ̶ ߰ ǰ ŷ ̱ ܺ ڷ , ؼ, ο ټ س Ȯ ִ.

    ​Ͽ о ֱ⸦ ٶ ̴.

      

    1. , Ȯ ?

     

    (margin scheme) ݰ꼭 ڷκ ߰ ڰ ڽ ΰġ ǥ Ͽ ̿ Ͽ ݾ ΰġ ϴ ̴. ⼭ ̶ ǸŰݡ ԰ݡ Ѵ. ׷ װ θ 鵵 ִ.

     

    ϰ ִ ǸŰݰ ԰ ϰ ִ. "ǸŰ(selling price) ڰ Ǵ 3ڷκ ϸ ŷ δ(, , ۺ ) Եȴ. ԰(purchaseprice) ڰ ŵο ݾ Ѵ. ԰ݿ , ǰȭ, ǰ Ÿ ԵǸ ȴٴ ̴." Ϳ ؼ ƴ϶, ԰ ǸŰ ׿ ؼ ϴ ̱ ̴.(Margin Scheme taxes the difference between what you paid for the vehicle and what you sold it for, not the overall profit you have made on it).

     

    2. Լ ?

     

    Լ ݰ꼭 쿡 ݰ꼭 ó ()ؼ ý ϴ ̴. ̿ ƴ϶ ÿ (, , óϴ Ѵ. ߰ ؼҵǴ ü ý۰ ұ̳ ̿ڵ ҹ̳ Ģ DZ 糪 ſ ٷӰ 䱸ϴ Ư¡ ִ.

     

    ŷܰ迡 Լװ ⼼ Ͽ μ ϴ ̴. Ͽ Ⱓ Ե ߰ Ǹŵ ʾҾ Լ Ͽ Ǹŵ ߰ ⼼װ Ͽ ΰ ϰ ȴ. ׷ Ͽ ̶ ǥ ȮǾ ϱ ǸŰ ΰ ʰ ǹ ߻ ʴ´.

     

    Ģ Ģ̳ Ϻ ǰ̳ ݾ ؿ (Gloval Accounting Scheme) ϱ⵵ Ѵ.

     

    ԰ ǸŸ ϴ ý. սǸŷ . ٸ Ǹſ Ͽ Ǹżս .

     

    Ⱓ ǰ Ǹűݾ׿ Աݾ Ͽ ϴ ý. ƯⰣ ս Ⱓ ̿Ǿ ó . , Ⱓ ȯ .

    : װ, , ڵ  ؼ .

    : 500 ̻ ǰ(ڵ ) Ұ.

     

    3. Ÿž忡 Ѱ?

     

    Լ Ͽ Ǵ ߺ ̴. 1,000 Ե ߰ ٽ 1,000ǸŵǴ 츦 . 츮 Ժΰ 9/109̹Ƿ Ժΰ 825,688̴. ׸ ΰ 10/110̹Ƿ ΰ 909,091̴. ΰ Ժΰ ̰ 83,403 ȴ. ٷ ݾ ߺ Ǵ ݾ̴.

     

    9/109 κΰ

      

    ΰġ׿ ΰġ ٽ Ǿ ߰ ߻ϴ ̴. ٷ Ժΰ 9/109 ҿ ֱ ߻ϴ ̴. Ͽ ̷ õ ߻ ʴ´. ΰ ü ʴ ̱ ̴.

     

    Լ 10/110 ٸ ִ ŷ ؼ ȴ. Ǹ 쵵 ̴. ׷ ս Ǹ ٸ. Ͽ ǸżսǾ ó 翬 쿡 ִ. ϸ ü 谡 ϸ Ϻ 谡 DZ⵵ Ѵ. EU Ϻ ټ ۿ ؼ ϰ ִ.

     

    10/110 κΰ


     

    츮 ̳ ̷ ҰǾ ü ⿡ ؼ õ ٰ . ü ŷϱ ƴ. ׷ Ϲ δ ̳ ɼ 鿡 ϰ ξ Ǵ . ٵ սǸž 質 ȯ DZ ̴. Ư ߰ ü 忡 ǹ̰ . Ͽ ߰ ΰȯ ü Ͱ ̱ ̴.

     

    4. 10/110 Ǹ ȿ ֳ?

     

    ִ Ǹ 쿡 ݾ ΰ Ǿ κΰ ̰ , ׷ Ⱓ Ǹſ սǸŰ 쿡 ū ̰ ִ. Ͽ Ǹſ սǸŰ Ǿ κΰ ҵǰų Ժΰ ΰ Ŭ ΰ ȯ ǰ ȴ. ׷ Ͽ Ǹżս ó ʴ´. Ǹſ ؼ 翬 ΰ ϰ , սǸſ ؼ ΰ ս ΰ ȯ ʴ´.

     

    ý äϰ Ǹ ս 質 ̿ (, ȯ Ұ) ִ. ׷ ̳ ڵ ؼ ʰ ִ. ü 忡 Ͽ Ժΰ Ǵ ߰ ؼ ȯ ̷ ʴ´.

     

    Լ ʴ. ٸ.

     

    5. δ Կ ұΰ?

     

    Կ ߰ Ÿž 䱸 ӵǾ ԰ ġǿ ֱ ʿ伺 ұϰ Ե ϱ?

     

    ⺻ ߰ Ÿž迡 å 籹 ҽ ũ ̴. 踦 ŷ Ȯεǰ ְ û Ű ǰ ִ ߰ Ÿžü ̳ ΰġ ͹ ̴. ȯȴٰ ؼ ׷ Ģ Ű ٲ ̶ Ȯ ϱ ̴.

     

    ¡ü ȯ ʱ ý ̳ Ÿ Ϲ ¡ ũ ϴ ͵ ΰ ϴ ̴. Һڵ鿡 ߻ϰ Ǵ º() ϴ ͵ δ . ο DZ ̴.

     

    ׸ Ϻ Ѵٴ Ѵٴ ͵ ̴. ü ̰ ׷ ް ȭ ϱⰡ ƴٴ ̴. 鿡 ȥ ̴.

     

    6. ΰ 1 Ѱ?

     

    𸣰 1 Ѵٴ Ұ ̴. ο ̴ 켱 ٰ Ưѹ ΰġ ݵ ʿ ̴. Ǹ ļ ġ ̳ Ģ ʿϴ. ̿ܿ ݰ꼭, , ü ͵ ū ̴. ׸ ߰ ŷ ϴ ý ൵ ʿ ̴. ư ϼ 鿡 ׸ 븮 ϴ 鿡 ǹ ð ɸ ̴.

     

    ̷ Ȳ Ѵٸ 1  Ұϴٰ ̴.

     

    7. ݿ Ǹ °?

     

    ݿ ⺻δ Ÿžü ȭϱ ̴.

    ԰ Ǹ ΰ ϰ Ǿ  Ǵ ̴

    ΰ ŷ ȭ ϴ ̹Ƿ ȣ 迡 ִ ̴. 7 ݿ ߰ ϰ ȴٸ Կ ̴. ϰ ǰ ư ϰ ȴٴ ̴.

     

    ׷ ߰ 迡 ִ , , , Ź ¾ü ȭ ŷ ִ Ȯ ͵ ̴.

     

    8. º, ¡, ȯ ȴٴµ ׷?

     

    º̶ ǹڵ غϰų µ ʿ ð δ Ѵ. ϰ, ο ϰ, Ű θ ϰ Ÿ ŷ ߱  ΰǺ 뿪 ȴ. ¡̶ ڷκ Ⱦ ̱ ̴ ü հ踦 Ѵ. ̳ ý ϰ ϴ Եȴ. ȯ̶ ¡ ý ߻ϴ , Ѵ.

     

    ȯ ̷ ŷеǾ ִ. ߰ ڵ 忡 ԰ ǸŰ ο · ̸ ý , ؾ Ѵٸ ű⿡ ϰ ̴.

     

    9. Ȥ Ű ġ?

     

    Űϰų ƿ ϴ 쿡  ɱ? Ȯ ׷ ʰ ݵ Ÿ ̴.

     

    ϰ ִ ׷ Ģ ʿ ¡ ġ ΰ ִ. Ͽ Ѵٴ ̴. Ű ҸȮ Ǹűݾ 30% ϰ ݾ ǥ Ͽ κΰ Ѵ. EU üδ 10% Ͽ ϰ ִٰ Ѵ.

     

    10. ߰ ΰ ȯ  dz

     

    ؿܷ Ǵ ȭ ؼ DZ ߰ ΰ – Ժΰ Ŀ Ժΰ ȯ޵Ǵ ý̴. ׷ Ͽ Ժΰ ؿܷ Ǵ ߰ ؼ ΰ ȯ ̷ ̴. DZ ΰ Ժΰ ȯ޵ ʴ´.

     

    EU ȣ ŷ ֵ ʱ ΰ ȯ ʰ ׿ Ҹ ̴. ׷ 츮 ߰ ڵ 󿡼 ̷ ū . Կ ̷ Ǿ ִ. ׷ ׿ å õǾ ʴ. ԵDZ ؼ ̿ ݵ Ǿ Ѵ. Ÿžü ΰ δ 0.83% ̱ ü ȯ ΰ 8.3% ̴.

     

    11. Լ ϸ鼭 ϸ ִ ?

     

    Ưѹ Ǿ ִ ׵ κ Ⱓ ѽ Ǿ ִ ϸ() ̴. Լ Ưѹ Ǿ ֱ 1~2 ϸⰣ ϰ ִ. ׸ ø Ǿ Ÿž 忡 ſ ΰϰ ϰ ִ. 9/109 ƴ϶ ϸ Ƿ ȯ ӵǰ ִٴ ̴.

     

    ׷ 忡 Լ ϸ鼭 ΰġ ϴ Ұ ʴٰ Ѵ. ϸ Ưʹ Ǿ ִ ü迡 ̹Ƿ ü踦 Ͽ ΰġ Լ Ѵٸ ݰ ϸ ݺ ̻ ʿ ʰ ȴٴ ̴.

     

     

    ؾ Ѵٰ ְ ϸ ȴٰ ִ. ׷  ̰ ü Ȯ ظ ¿ Ǿ Ѵ. ü ٺ ٲٴ ū ȭ̱ ̴. ׷ ߿伺 ΰ ü ü ˷ ʴ. ̳ 뿪 ̴. ׳ ׷ о 鵵 . Ϻ EU Ͽ Ȳ Ȯϱ⵵ 뿪 ̻ Ȯε ͵ .

     

    ۿ Ȳϰ 뵵 Ȯ ڽϱ ƴ. ̷ ߽ ¥⸦ ̱ ̴. ýۿ ؼ ش籹 ȮϿ ü ľ ־ Ÿ ٸ 뿡 ؼ ٸ Ȯ ϱ .

    (https://www.gov.uk/government/publications/vat-notice-718-the-vat-margin-scheme-and-global-accounting)


     

    · ߰ ο Ȱϰ dz 簡 ̷ ٶ. ¶ Եȴٰ ص ȹ ǵ ǿ ̷ ۿ . ذ ߰ Ÿž谡 ü ϱ ̴.

    ​ Ȯϰ ϴ Ȳ, Ȥ Լ 10/110  ϴ Ǵؾ Ѵ. ׷ Ǵ ο 䱸 Ȯؾ Ѵ 10/110 ִٸ, ߰ ü û ظ ϸ鼭,   䱸ؾ Ǵ ǹ ͵ ̴.

     

    2012⿡ ο 뿪 ҰѴ.

     

    Ȱ Ȱȭ ȯ  ߰ ΰġ ü Ѱ踦 غϴ å Ѵٸ, ȯϰų Լװ 110 10 ϴ ٶ.

     

    ߰ Ÿž ȮǼ ɼ ̶, Ưѹ ƴ ΰġ ϰ ϸ ϴ ġ . 


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