국세청

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공급절차 및 면세유류판매업자의 환급(공제) 신청에 따른 감면세액의 환급절차 등 style="\'font-family: \'한양중고딕,한컴돋움\'font-size:16.000ptcolor:\'#000000\'font-weight:\'bold\'line-height:25.600ptletter-spacing:-1.280pttext-align:justify\'">고시
개정(안) 행정예고style="\'font-family: \'한양중고딕,한컴돋움\'font-size:16.000ptcolor:\'#000000\'font-weight:\'bold\'line-height:25.600ptletter-spacing:-0.800pttext-align:justify\'">

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7월    일

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세  청  장

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제정이유

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조세특례제한법 제106조의2 및 농·축산·임·어업용 기자재
및 석유류에 대한 부가가치세 영세율 및 면세 적용 등에 관한 특례규정이 개정됨에 따라
농·임·어업용 면세유 공급절차 및 면세유류판매업자의 감면세액 환급(공제)
절차 등을 제정

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주요내용

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농·임·어업용 석유류의 공급에 관한 사항

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면세유류판매업자의 감면세액 환급신청에 관한 사항

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법령개정에 따른 제출서류 등 각종 서식 제정 style="\'font-family: \'한양중고딕,한컴돋움\'font-size:14.000ptcolor:\'#000000\'line-height:22.400ptletter-spacing:0.000pttext-align:justify\'"> 

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개정(안) style="\'font-family: \'한양중고딕,한컴돋움\'font-size:14.000ptcolor:\'#000000\'line-height:22.400ptletter-spacing:0.000pttext-align:justify\'">:
붙임 참조

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의견 제출에 관한 사항

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제출할 사항

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예고사항에 대한 항목별 의견(찬반 여부와 그 이유 등)

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제출자의 성명(또는 단체명), 주소, 전화번호

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제출처 : 국세청 법인납세국 소비세과

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: 서동욱, 전화 : 397-1873, 팩스 : 02-723-0357)

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제출기한 : 2008. 6. 24.

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첨부파일 : 제정전문 및 각종 서식