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CERTIFICATE OF VALUE ADDED TAX & SUPPLIED PRICE

CERTIFICATE OF VALUE ADDED TAX & SUPPLIED PRICE

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CVA(Cash Value Added : Çö±Ý ºÎ°¡°¡Ä¡)¿¡ °üÇÑ º¸°í¼­

CVA(Cash Value Added : Çö±Ý ºÎ°¡°¡Ä¡)¿¡ °üÇÑ º¸°í¼­

CVAÀÇ °è»ê ¹æ¹ý¿¡ ´ëÇØ °£´ÜÈ÷ ¼³¸íÇÏ°í, ÀÌÇظ¦ µ½±â À§ÇØ °¡»ó »ç·Ê·Î CVAÀÇ À¯¿ë¼ºÀ» »ìÆ캻 ¸®Æ÷Æ®ÀÔ´Ï´Ù. CVA¿¡°üÇѺ¸°í¼­ / CVA = OCF - OCFD CVA´Â Àü·«Àû ÅõÀڷκÎÅÍ Ã¢ÃâµÈ ¿µ¾÷ Çö±Ý È帧(Operating Cash Flow, ÀÌÇÏ OCF)¿¡¼­ ÃÖ¼Ò ¿ä±¸ ¿µ¾÷ Çö±Ý È帧(Operating Cash Flow Demand, ÀÌÇÏ OCFD)À» Â÷°¨ÇÑ ÀÜ¿©ÀÌÀÍÀ¸·Î Á¤ÀǵȴÙ. ¸¸¾à OCF°¡ OCFDº¸´Ù Ä¿¼­ CVA°¡ (+)ÀÇ¡¦
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Value added Tax in Korea

Value added Tax in Korea

Value added Tax in Korea / 1. Tax Payer 2. Categories & Exemptions 3. Tax base & Tax rate 4. Tax Filing & Payment 5. Tax rebate / 1. Tax Payer Çѱ¹ÀÇ ºÎ°¡°¡Ä¡¼¼(VAT) Á¦µµ¿¡¼­ ³³¼¼ÀÚ´Â Áß¿äÇÑ ¿ªÇÒÀ» ´ã´çÇÑ´Ù. ºÎ°¡°¡Ä¡¼¼´Â ÃÖÁ¾ ¼ÒºñÀÚ°¡ ÀçÈ­³ª ¼­ºñ½º¸¦ ±¸¸ÅÇÒ ¶§ ºÎ°úµÇ´Â ¼Òºñ¼¼·Î, °ø±ÞÀÚ¿Í ¼ÒºñÀÚ °£ÀÇ °Å·¡¿¡ µû¶ó ¼¼±ÝÀÌ ºÎ°úµÈ´Ù. Çѱ¹¿¡¼­ ºÎ°¡°¡Ä¡¼¼ÀÇ ¡¦
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°í±Þ¿µ¾çÇÐ ) ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

°í±Þ¿µ¾çÇÐ ) ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. ÷°¡´çÀº ½ÄÇ° Á¦Á¶ °úÁ¤¿¡¼­.. / 1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. 2. ÇÇÅ佺Å×·Ñ (phytosterol)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ±Þ¿ø½ÄÇ° ¹× »ý¸®È°¼ºÀ» Á¦½ÃÇϽÿÀ. 3. °íÈ£¸ð½Ã½ºÅ×ÀÎÇ÷Áõ(hyperhomocysteinem¡¦
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°í±Þ¿µ¾çÇÐ ) ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

°í±Þ¿µ¾çÇÐ ) ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. ÷°¡´çÀº ½ÄÇ° Á¦Á¶ °úÁ¤¿¡¼­.. / 1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. 2. ÇÇÅ佺Å×·Ñ (phytosterol)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ±Þ¿ø½ÄÇ° ¹× »ý¸®È°¼ºÀ» Á¦½ÃÇϽÿÀ. 3. °íÈ£¸ð½Ã½ºÅ×ÀÎÇ÷Áõ(hyperhomocysteinem¡¦
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°í±Þ¿µ¾çÇÐ ) ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

°í±Þ¿µ¾çÇÐ ) ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. ÷°¡´çÀº ½ÄÇ° Á¦Á¶ °úÁ¤¿¡¼­.. / 1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. 2. ÇÇÅ佺Å×·Ñ (phytosterol)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ±Þ¿ø½ÄÇ° ¹× »ý¸®È°¼ºÀ» Á¦½ÃÇϽÿÀ. 3. °íÈ£¸ð½Ã½ºÅ×ÀÎÇ÷Áõ(hyperhomocysteinem¡¦
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°í±Þ¿µ¾çÇР÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

°í±Þ¿µ¾çÇР÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ.

1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. ÷°¡´çÀº ½ÄÇ° Á¦Á¶ °úÁ¤¿¡¼­.. / 1. ÷°¡´ç (added sugar)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ÷°¡´çÀÇ ¼·Ãë°¡ °Ç°­¿¡ ¹ÌÄ¡´Â ¿µÇâ¿¡ ´ëÇØ ¼­¼úÇϽÿÀ. 2. ÇÇÅ佺Å×·Ñ (phytosterol)ÀÌ ¹«¾ùÀÎÁö ¼³¸íÇÏ°í, ±Þ¿ø½ÄÇ° ¹× »ý¸®È°¼ºÀ» Á¦½ÃÇϽÿÀ. 3. °íÈ£¸ð½Ã½ºÅ×ÀÎÇ÷Áõ(hyperhomocysteinem¡¦
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