제목  🍒 사업자등록증 업태.종목
작성자  창업도우미 메일  
작성일  2021-10-19 조회수  21941
첨부파일  

               
                 🌺개인-법인 [사업장주소지 비지니스타운 이용안내]
                      
                     
                         
                   
                   ◆- 비상주 서비스이용안내- ◆
                              
                   비상주 의미[사무실 지정석이용 없이~사무실주소지만 이용하는 서비스]
                              
                              
                   ◆ 비상주오피스(Hub Office)의 개념 
                              
                   특별한 사무실없이 비지니스타운을 사무실로 활용하면서
                             
                   자신의 회사 주소를 가질수 있으며,지방이나 다른곳에
                             
                   사무실이 있으면서 다른 사업자주소가 필요하신분들을 위한 솔루션. 
                              
                   ■비상주 서비스이용안내■
                              
                   재택 근무를 하시는 데 영업상 사업자등록증~
                            
                   주소가 필요하신분을위한 이용서비스 ?
                              
                   실제사무실은 필요하지 않지만 여러이유로~
                    
                   지사설립 영업점등 사업자등록주소지가 필요하신분을 위한서비스 ?
                                        
                                       
                   ☎ 상담전화02)782-1255 ~ www.businesstown.net
             
             
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             🌷개인기업의 설립 사업자등록증발급 업태.종목에따라 발급 절차
              
              🍄. 개인기업은 개인이 출자하는 동시에 경영자로서 참여하는 것으로서 개인기업의 법률효과는 모두 그 대표자에게 귀속된다. 즉 개인기업은 소유와 경영이 일치하는 단독기업으로 법률상의 기관이 분할되어 있지 않고, 회사의 규칙이라고 할 수 있는 정관이 필요없다. 정부의 인허가 업종인 경우 이외에는 관할 세무서에서 사업자등록증만 교부받으면 언제나 영업이 가능하다. 
              
              🍄. 사업자등록은 사업장마다 하여야 한다. 사업장이라 함은 사업자 또는 그 사용인이 상시 주재하여 거래의 전부 또는 일부를 행하는 장소를 말하며, 법인의 경우에는 본점, 지점 모두 사업자등록을 해야 하고, 개인도 사업장이 여러개 있는 때에는 사업장마다 사업자등록을 하여야 하며 직매장도 사업자 등록을 하여야 한다.
              
              사업자등록을 하지 않아도 되는 경우 : 보관.관리시설만 갖춘 하치장을 설치하고 그 날로부터 10일안에 하치장 관할세무서장에게 하치장 설치 신고서를 제출한 경우와 기존사업장이 있는 사업자가 각종 경기대회.박람회.국제회의등이 개최되는 장소에 임시사업장을 개설하는 경우나 임시로 기존사업 장과는 다른 장소에 단기간 판매장을 개설하는 경우로 사업개시일 20일전에 임시 사업장 관할세무서장에게 임시사업장 개설 신고서 를 제출한 때. 
              
              🍄. 사업자등록은 사업을 시작한 날로부터 20일 안에 구비서류를 갖추어 관할 세무서 납세서비스센터에 신청하여야 함. 
              
              🍄. 사업을 개시하기에 앞서 상품을 구입하거나 시설투자를 하고자 하는 경우에 매입시 부담한 부가가치세를 돌려 받으려면, 사업을 개시하기 전에 사업자등록을 하여 매입세금 계산서를 교부 받는 것이 유리하다. 
              
              🍄. 2인 이상의 사업자가 공동으로 사업을 하는 경우 사업자등록 신청은 공동사업자중 1인을 대표자로 하고 공동사업자 전원의 주민등록등본을 붙여 대표자 명의로 신청하여야 한다. 이 경우에는 공동으로 사업을 하는 사실을 증명할수 있는 동업계약서 등의 서류를 함께 제출하여야 함. 
              
              🍄. 사업자등록을 하지 않고 사업을 하면 사업개시일로 부터 등록한 날이 속하는 예정신고기
              (예정신고기간이 지난 경우에는 그 과세 기간)까지의 공급가액에 대하여, 개인은 100분의1 (다만,과세특례자는 1,000분의 5) 법인은 100분의2에 해당하는 금액을 가산세로 물게 된다. 또한 구입한 상품에 대한 세금계산서를 교부 받을수 없어 물건을 사지 못하거나, 구입시 부담한 세금을 공제받지 못하게 된다. 사업자등록을 신청해도 발급받지 못하는 경우가 있는데, 남의 명의로 사업자등록을 신청한 경우, 허가를 받아야 하는 사람이 허가증사본을 붙이지 아니한 경우, 또는 신청내용이 실제사업과 다른 경우는 처리기간내에 사업자 등록증을 받을 수 없다. 이러한 경우에는 등록신청을 정정하거나 보완하여 신청하셔야 하며 , 신청한 내용이 조사한 사실과 다른 경우에는 그 조사한 사실에 따라 사업자등록증을 교부하되 이경우 교부기간은 7일에 한하여 연장될수 있다. 
              
              🍄. 다음과 같은 변동사항이 발생하면 사업자등록 정정신고서에 사업자 등록증을 붙여 관할세무서 민원봉사실에 제출하면 된다. 
              
              - 상호, 법인의 대표자, 사업의 종류를 변경하는 때 
              - 사업자의 주소, 거소 또는 사업장을 이전하는 때 
              - 상속으로 인하여 사업자의 명의가 변경되는 때
              - 사업장을 이전하는 때에는 이전후의 사업장 관할세무서장에게 이전 사실을 신고 하여야 한다.
              - 사업을 휴업하거나 그만 두게 되는 경우에도 (임시사업장 폐쇄시는 그날로부터 10일 이내)관할 세무서장에게 휴업.폐업 또는 폐쇄신고서를 제출 하여야 한다. 다만 부가가치세 확정신고서에 폐업년월일 및 사유를 기재하고 사업자등록증을 첨부하여 제출하면 폐업신고서를 제출한것으로 본다. 
              
              
              🌷 사업자등록신청시 구비서류
              
              1. 사업자등록신청서 
              
              2. 사업 인,허가증 사본(법령에 의한 인,허가업종에 한함, 예:건설업등록증사본) 
              
              3. 대표자 주민등록등본 1부 
              
              4. 임대차계약서 사본 
              
              5. 2인 이상이 공동으로 사업을 하는 경우 공동사업 사실을 증명할 수 있는 서류(동업계약서 등) 
             
             
             ********************************************************************
             
             
                  개인-법인 [사업장주소지 비지니스타운 이용안내]
                      
                     
                         
                   
                   ◆- 비상주 서비스이용안내- ◆
                              
                   비상주 의미[사무실 지정석이용 없이~사무실주소지만 이용하는 서비스]
                              
                              
                   ◆ 비상주오피스(Hub Office)의 개념 
                              
                   특별한 사무실없이 비지니스타운을 사무실로 활용하면서
                             
                   자신의 회사 주소를 가질수 있으며,지방이나 다른곳에
                             
                   사무실이 있으면서 다른 사업자주소가 필요하신분들을 위한 솔루션. 
                              
                   ■비상주 서비스이용안내■
                              
                   재택 근무를 하시는 데 영업상 사업자등록증~
                            
                   주소가 필요하신분을위한 이용서비스 ?
                              
                   실제사무실은 필요하지 않지만 여러이유로~
                    
                   지사설립 영업점등 사업자등록주소지가 필요하신분을 위한서비스 ?
                                        
                                       
                   ☎ 상담전화02)782-1255 ~ www.businesstown.net