메이플 | 사회보험료 세액공제 이월에 대한 질의

기타 사회보험료 세액공제 이월에 대한 질의

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댓글 댓글 13건 조회Hit 133,040회 작성일Date 24-08-06 19:58

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Q. A대표자는 B회사(개인사업자)를 운영하면서 2017, 2018, 2019년도 사회보험료 세액공제를 받고 대략 300만원정도가 이월되었습니다. 2020, 2021, 2022년도는 결손이었고 납부할 세금이 없어서 이월된 세액공제도 받을 필요가 없었습니다. 사회보험료 세액공제는 2019년도부터 300만원 정도 이월되어 있는데 B회사(개인사업자)는 2022.07.31에 폐업하였습니다.

그 후, A대표자는 2023년도부터 C회사(개인사업자)의 공동대표로 들어가게 되면서 소득이 발생하게 되는데, 폐업한 B회사에서 받았던 사회보험료 세액공제 이월액 300만원을 계속 이어서 반영해도 되는 것인지 궁금합니다 (C회사는 현재 사회보험료 세액공제를 받고 있지 않습니다.).

A. 사업소득이 있는 자가 당해 사업을 폐업하고 다른 사업을 영위하는 경우 종전사업에서 발생한 이월결손금은 새로운 사업장의 사업소득금액에서 공제할 수 있도록 하고 있습니다. 세액공제 또한 마찬가지로 이월된 금액을 공제받을 수 있을 것으로 판단됩니다.

관련규정 : 조세특례제한법 제30조의4[중소기업 사회보험료 세액공제]

이전글퇴직 교육 연수비 소득세 청구 유무 여부 24.08.06
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cricket fantasy님의 댓글

cricket fantasy 작성일 Date 25-02-24 00:02

Cricket Fantasy: The Ultimate Game for Cricket Enthusiasts

Cricket fantasy leagues have become a global phenomenon, allowing cricket fans to engage with the sport in a more interactive and strategic way. By creating virtual teams based on real-life cricketers, fans can test their knowledge and compete with others for rewards and bragging rights.
<a href="http://unibit11.in/ ">Cricket Fantasy - Aviator</a>
http://unibit11.in/
## What is Cricket Fantasy?
Cricket fantasy is an online game where participants create their own virtual teams by selecting real-life players from ongoing cricket tournaments. Points are awarded based on the players' actual performance in matches, such as runs scored, wickets taken, and catches held. The goal is to assemble a team that accumulates the highest points over a series of games.

## How to Play Cricket Fantasy?
Playing cricket fantasy is simple yet requires a mix of strategy and knowledge of the game. Here’s a step-by-step guide:

1. Select a Platform: Choose a reliable fantasy cricket platform like Dream11, My11Circle, or FanFight.
2. Join a Contest: Pick a league or contest that fits your budget and interest.
3. Create Your Team: Select 11 players, including batsmen, bowlers, all-rounders, and a wicketkeeper, within a set budget.
4. Pick a Captain and Vice-Captain: These selections are crucial as they earn additional points.
5. Monitor and Modify: Keep track of player performances and make necessary changes for upcoming matches.
6. Win Points and Prizes: The better your selected players perform, the more points you earn, leading to potential cash prizes and rankings.

## Why is Cricket Fantasy Popular?
### 1. Enhanced Engagement:
Cricket fantasy leagues keep fans engaged beyond merely watching matches. They analyze statistics, player form, and match conditions, making the sport more immersive.

### 2. Strategic Thinking:
Winning in fantasy cricket requires research, critical decision-making, and strategic planning. It enhances analytical skills as participants assess player strengths and weaknesses.

### 3. Competitive Fun and Rewards:
Many fantasy cricket platforms offer cash prizes, merchandise, and leaderboard rankings, making the game not only fun but also rewarding.

### 4. Social Interaction:
Fantasy leagues allow friends and cricket enthusiasts to compete against each other, fostering community engagement and friendly rivalries.

## Conclusion
Cricket fantasy is more than just a game—it’s a way for fans to immerse themselves in cricket while showcasing their expertise. Whether you are a casual fan or a hardcore cricket analyst, fantasy cricket provides an exciting and competitive platform to enjoy the sport like never before. With the rise of digital sports gaming, cricket fantasy is only set to grow in popularity, offering endless entertainment and opportunities for cricket lovers worldwide.

Cricket Fantasy: The Ultimate Game for Cricket Enthusiasts

Cricket fantasy leagues have become a global phenomenon, allowing cricket fans to engage with the sport in a more interactive and strategic way. By creating virtual teams based on real-life cricketers, fans can test their knowledge and compete with others for rewards and bragging rights.
<a href="http://unibit11.in/ ">Cricket Fantasy - Aviator</a>
http://unibit11.in/
## What is Cricket Fantasy?
Cricket fantasy is an online game where participants create their own virtual teams by selecting real-life players from ongoing cricket tournaments. Points are awarded based on the players' actual performance in matches, such as runs scored, wickets taken, and catches held. The goal is to assemble a team that accumulates the highest points over a series of games.

## How to Play Cricket Fantasy?
Playing cricket fantasy is simple yet requires a mix of strategy and knowledge of the game. Here’s a step-by-step guide:

1. Select a Platform: Choose a reliable fantasy cricket platform like Dream11, My11Circle, or FanFight.
2. Join a Contest: Pick a league or contest that fits your budget and interest.
3. Create Your Team: Select 11 players, including batsmen, bowlers, all-rounders, and a wicketkeeper, within a set budget.
4. Pick a Captain and Vice-Captain: These selections are crucial as they earn additional points.
5. Monitor and Modify: Keep track of player performances and make necessary changes for upcoming matches.
6. Win Points and Prizes: The better your selected players perform, the more points you earn, leading to potential cash prizes and rankings.

## Why is Cricket Fantasy Popular?
### 1. Enhanced Engagement:
Cricket fantasy leagues keep fans engaged beyond merely watching matches. They analyze statistics, player form, and match conditions, making the sport more immersive.

### 2. Strategic Thinking:
Winning in fantasy cricket requires research, critical decision-making, and strategic planning. It enhances analytical skills as participants assess player strengths and weaknesses.

### 3. Competitive Fun and Rewards:
Many fantasy cricket platforms offer cash prizes, merchandise, and leaderboard rankings, making the game not only fun but also rewarding.

### 4. Social Interaction:
Fantasy leagues allow friends and cricket enthusiasts to compete against each other, fostering community engagement and friendly rivalries.

## Conclusion
Cricket fantasy is more than just a game—it’s a way for fans to immerse themselves in cricket while showcasing their expertise. Whether you are a casual fan or a hardcore cricket analyst, fantasy cricket provides an exciting and competitive platform to enjoy the sport like never before. With the rise of digital sports gaming, cricket fantasy is only set to grow in popularity, offering endless entertainment and opportunities for cricket lovers worldwide.

cricket님의 댓글

cricket 작성일 Date 25-02-24 00:03

Cricket Fantasy: The Ultimate Game for Cricket Enthusiasts

## How to Play Cricket Fantasy?
Playing cricket fantasy is simple yet requires a mix of strategy and knowledge of the game. Here’s a step-by-step guide:

### 3. Competitive Fun and Rewards:
Many fantasy cricket platforms offer cash prizes, merchandise, and leaderboard rankings, making the game not only fun but also rewarding.

### 4. Social Interaction:
Fantasy leagues allow friends and cricket enthusiasts to compete against each other, fostering community engagement and friendly rivalries.

ludo님의 댓글

ludo 작성일 Date 25-02-24 00:03

Ludo Games: A Classic Board Game for All Ages
<a href="http://unibit.in/ ">Ludo - Ludo Games</a> http://unibit.in/
Ludo is one of the most popular and beloved board games worldwide. Originating from an ancient Indian game called Pachisi, Ludo has evolved into a simple yet highly entertaining game that people of all ages enjoy. Whether played traditionally with a physical board or digitally through mobile apps, Ludo continues to be a favorite pastime for families and friends.

The Origin and Evolution of Ludo

The history of Ludo dates back to the 6th century in India, where it was known as Pachisi. The game was played by Indian royalty and even depicted in historical paintings. The British later modified the game and introduced it as "Ludo" in 1896, making it widely accessible across the globe.

With the advancement of technology, Ludo has transitioned from being a physical board game to a digital experience. Today, numerous mobile applications and online platforms allow players to enjoy Ludo with friends and opponents worldwide, making it more accessible than ever before.

How to Play Ludo

Ludo is played on a square board with four colored starting areas: red, blue, green, and yellow. Each player chooses a color and starts with four tokens. The objective of the game is to move all four tokens from the starting position to the center of the board, known as the "home" area.

Basic Rules of Ludo:

Players take turns rolling a die.

A player must roll a six to move a token out of their starting area.

Tokens move in a clockwise direction around the board.

If a player lands on an opponent’s token, the opponent’s token is sent back to its starting area.

The first player to bring all their tokens to the home area wins the game.

Why Ludo Remains Popular

1. Family-Friendly Entertainment:

Ludo is easy to learn and play, making it a great choice for family game nights. It brings people together, encouraging bonding and fun-filled moments.

2. Strategic Thinking:

Though luck plays a role due to dice rolls, Ludo also involves strategic thinking. Players must decide which token to move, whether to advance cautiously or aggressively, and how to block opponents.

3. Digital Adaptations:

The rise of mobile gaming has further boosted Ludo’s popularity. Apps like Ludo King and Ludo Club allow users to play with friends online, adding new features like voice chat and custom game modes.

Conclusion

Ludo remains a timeless classic, enjoyed by millions across generations. Whether played on a physical board or through digital platforms, the game continues to create memorable experiences. Its combination of luck, strategy, and social interaction makes it one of the most engaging and beloved board games in the world

The Origin and Evolution of Ludo

The history of Ludo dates back to the 6th century in India, where it was known as Pachisi. The game was played by Indian royalty and even depicted in historical paintings. The British later modified the game and introduced it as "Ludo" in 1896, making it widely accessible across the globe.

With the advancement of technology, Ludo has transitioned from being a physical board game to a digital experience. Today, numerous mobile applications and online platforms allow players to enjoy Ludo with friends and opponents worldwide, making it more accessible than ever before.

How to Play Ludo

Ludo is played on a square board with four colored starting areas: red, blue, green, and yellow. Each player chooses a color and starts with four tokens. The objective of the game is to move all four tokens from the starting position to the center of the board, known as the "home" area.

Basic Rules of Ludo:

Players take turns rolling a die.

A player must roll a six to move a token out of their starting area.

Tokens move in a clockwise direction around the board.

If a player lands on an opponent’s token, the opponent’s token is sent back to its starting area.

The first player to bring all their tokens to the home area wins the game.

Why Ludo Remains Popular

1. Family-Friendly Entertainment:

Ludo is easy to learn and play, making it a great choice for family game nights. It brings people together, encouraging bonding and fun-filled moments.

2. Strategic Thinking:

Though luck plays a role due to dice rolls, Ludo also involves strategic thinking. Players must decide which token to move, whether to advance cautiously or aggressively, and how to block opponents.

3. Digital Adaptations:

The rise of mobile gaming has further boosted Ludo’s popularity. Apps like Ludo King and Ludo Club allow users to play with friends online, adding new features like voice chat and custom game modes.

Conclusion

Ludo remains a timeless classic, enjoyed by millions across generations. Whether played on a physical board or through digital platforms, the game continues to create memorable experiences. Its combination of luck, strategy, and social interaction makes it one of the most engaging and beloved board games in the world

cricket fantasy님의 댓글

cricket fantasy 작성일 Date 25-02-24 00:05

The Origin and Evolution of Ludo

How to Play Ludo

Basic Rules of Ludo:

Players take turns rolling a die.

A player must roll a six to move a token out of their starting area.

Tokens move in a clockwise direction around the board.

If a player lands on an opponent’s token, the opponent’s token is sent back to its starting area.

The first player to bring all their tokens to the home area wins the game.

Why Ludo Remains Popular

1. Family-Friendly Entertainment:

Ludo is easy to learn and play, making it a great choice for family game nights. It brings people together, encouraging bonding and fun-filled moments.

2. Strategic Thinking:

Though luck plays a role due to dice rolls, Ludo also involves strategic thinking. Players must decide which token to move, whether to advance cautiously or aggressively, and how to block opponents.

3. Digital Adaptations:

Conclusion

ludo님의 댓글

ludo 작성일 Date 25-02-24 00:06

The Origin and Evolution of Ludo

How to Play Ludo

Basic Rules of Ludo:

Players take turns rolling a die.

A player must roll a six to move a token out of their starting area.

Tokens move in a clockwise direction around the board.

If a player lands on an opponent’s token, the opponent’s token is sent back to its starting area.

The first player to bring all their tokens to the home area wins the game.

Why Ludo Remains Popular

1. Family-Friendly Entertainment:

Ludo is easy to learn and play, making it a great choice for family game nights. It brings people together, encouraging bonding and fun-filled moments.

2. Strategic Thinking:

Though luck plays a role due to dice rolls, Ludo also involves strategic thinking. Players must decide which token to move, whether to advance cautiously or aggressively, and how to block opponents.

3. Digital Adaptations:

Conclusion

cricket fantasy님의 댓글

cricket fantasy 작성일 Date 25-02-24 00:30

Cricket Fantasy: The Ultimate Game for Cricket Enthusiasts

## How to Play Cricket Fantasy?
Playing cricket fantasy is simple yet requires a mix of strategy and knowledge of the game. Here’s a step-by-step guide:

### 3. Competitive Fun and Rewards:
Many fantasy cricket platforms offer cash prizes, merchandise, and leaderboard rankings, making the game not only fun but also rewarding.

### 4. Social Interaction:
Fantasy leagues allow friends and cricket enthusiasts to compete against each other, fostering community engagement and friendly rivalries.

cricket fantasy님의 댓글

cricket fantasy 작성일 Date 25-02-24 00:31

Cricket Fantasy: The Ultimate Game for Cricket Enthusiasts

## How to Play Cricket Fantasy?
Playing cricket fantasy is simple yet requires a mix of strategy and knowledge of the game. Here’s a step-by-step guide:

### 3. Competitive Fun and Rewards:
Many fantasy cricket platforms offer cash prizes, merchandise, and leaderboard rankings, making the game not only fun but also rewarding.

### 4. Social Interaction:
Fantasy leagues allow friends and cricket enthusiasts to compete against each other, fostering community engagement and friendly rivalries.

ludo games님의 댓글

ludo games 작성일 Date 25-02-24 00:32

The Origin and Evolution of Ludo

How to Play Ludo

Basic Rules of Ludo:

Players take turns rolling a die.

A player must roll a six to move a token out of their starting area.

Tokens move in a clockwise direction around the board.

If a player lands on an opponent’s token, the opponent’s token is sent back to its starting area.

The first player to bring all their tokens to the home area wins the game.

Why Ludo Remains Popular

1. Family-Friendly Entertainment:

Ludo is easy to learn and play, making it a great choice for family game nights. It brings people together, encouraging bonding and fun-filled moments.

2. Strategic Thinking:

Though luck plays a role due to dice rolls, Ludo also involves strategic thinking. Players must decide which token to move, whether to advance cautiously or aggressively, and how to block opponents.

3. Digital Adaptations:

Conclusion

ludo games님의 댓글

ludo games 작성일 Date 25-02-24 00:33

The Origin and Evolution of Ludo

How to Play Ludo

Basic Rules of Ludo:

Players take turns rolling a die.

A player must roll a six to move a token out of their starting area.

Tokens move in a clockwise direction around the board.

If a player lands on an opponent’s token, the opponent’s token is sent back to its starting area.

The first player to bring all their tokens to the home area wins the game.

Why Ludo Remains Popular

1. Family-Friendly Entertainment:

Ludo is easy to learn and play, making it a great choice for family game nights. It brings people together, encouraging bonding and fun-filled moments.

2. Strategic Thinking:

Though luck plays a role due to dice rolls, Ludo also involves strategic thinking. Players must decide which token to move, whether to advance cautiously or aggressively, and how to block opponents.

3. Digital Adaptations:

Conclusion