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    기타 사회보험료 세액공제 이월에 대한 질의

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 496,104회   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]

    3475f71336f5b919dcc102e56a3389c4_1722941934_2763.jpg
     

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    Rummy Nabob님의 댓글

    Rummy Nabob 작성일 Date

    Rummy Nabob – Play, Win & Earn Real Cash Online

    Online card games are gaining immense popularity in India, and Rummy Nabob is one of the leading platforms where players can enjoy rummy and earn real money from their smartphones. With smooth gameplay, exciting tournaments, and instant withdrawals, Rummy Nabob has become a favorite choice for both beginners and professional players.

    What is Rummy Nabob?
    <a href="http://rummyappsbonus.com/rummy-nabob/ ">Rummy Nabob</a>
    Rummy Nabob is a real cash rummy app that allows users to play various versions of the popular Indian Rummy game and win exciting rewards. The app offers a user-friendly interface, secure transactions, and multiple gaming modes to keep the entertainment going.

    Whether you’re a casual gamer or a serious rummy enthusiast, Rummy Nabob provides a platform to test your skills and compete with thousands of players across India.
    Visit the official website – http://rummyappsbonus.com/rummy-nabob/
    Key Features of Rummy Nabob

    ???? Multiple Rummy Variants
    Play different rummy formats like Points Rummy, Pool Rummy, and Deals Rummy.

    ???? Real Cash Winnings
    Earn real cash prizes by winning matches and tournaments. The app supports secure withdrawal options via UPI, Paytm, and bank transfers.

    ???? Safe & Secure Platform
    Rummy Nabob uses advanced encryption and anti-fraud technology to ensure a fair gaming experience.

    ⚡ Instant Withdrawals
    You can withdraw your winnings instantly with minimal processing time.

    ???? Daily Bonuses & Rewards
    Get daily login bonuses, referral rewards, and festive offers that increase your earning potential.

    ???? User-Friendly Interface
    The app is lightweight and designed for smooth performance even on low-end Android devices.

    How to Download Rummy Nabob APK

    Since Rummy Nabob is a real-money gaming app, it’s not available on the Google Play Store. Here’s how you can download it:

    Visit the official website – http://rummyappsbonus.com/rummy-nabob/

    Click on the “Download Now” button.

    Allow installation from “Unknown Sources” in your phone settings.

    Install the APK and sign up using your mobile number.

    Complete your KYC to start playing and earning.

    How to Play Rummy Nabob

    Register/Login: Create an account or log in.

    Choose a Game: Select from various rummy tables or tournaments.

    Add Cash: Deposit using UPI or wallet options.

    Play & Win: Show your skills, make valid sets and sequences, and win money.

    Withdraw Earnings: Withdraw instantly to your bank or Paytm account.

    Refer & Earn Program

    Rummy Nabob also offers a lucrative refer and earn program. Share your referral link with friends — when they join and play, you earn a commission or bonus cash instantly. The more friends you invite, the more you earn.

    Is Rummy Nabob Legal in India?

    Yes, Rummy Nabob is legal in most Indian states where skill-based gaming is allowed. However, users from states like Assam, Odisha, Telangana, and Andhra Pradesh may not be able to play for real cash due to local laws.

    Conclusion

    If you love playing cards and want to make real money from your gaming skills, Rummy Nabob is a trusted and fun platform to try. With its secure payments, engaging interface, and instant withdrawal feature, it offers one of the best online rummy experiences in India.

    Download Rummy Nabob today and start your journey toward fun and real cash rewards!

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    Teen Patti Joy님의 댓글

    Teen Patti Joy 작성일 Date

    What is Teen Patti Joy?

    Teen Patti Joy is a mobile card game app built around the popular South Asian card game Teen Patti (also known as “3 Patti”).
    TEEN PATTI INDIA EXPERT -

    http://rummyappsbonus.com/teen-patti-joy/

    It is intended for entertainment rather than real-money gambling: the app’s description states that it does not involve real money or cash rewards.
    Google Play
     The game is aimed at audiences aged 18 and above.

    <a href="http://rummyappsbonus.com/teen-patti-joy/  ">Teen Patti Joy</a>
    Some key features advertised include:

    Daily points/bonus rewards for logging in or playing.
    Google Play


    The ability to play with others in real time (multiplayer) and join tables of varying stakes.
    TEEN PATTI INDIA EXPERT -


    Multiple variations or sub-modes of Teen Patti (e.g. “Classic”, “Joker”, “AK47”, “Muflis”, etc.).
    TEEN PATTI INDIA EXPERT -

    An intuitive / user-friendly interface.

    However, there are also user reports and sources raising concerns (which we’ll examine later).

    How Teen Patti (the underlying game) Works — a Primer

    To understand Teen Patti Joy, it helps to know how Teen Patti generally works:

    Players & Cards: Usually involves 3 cards per player, drawn from a standard 52-card deck.
    Wikipedia

    Objective: Form the highest-ranking hand according to Teen Patti hand rankings (e.g. three-of-a-kind, straight flush, sequence, flush, pair, high card).


    Betting Rounds: Players bet in rounds, can fold, call, raise, etc. Some may play “blind” (without seeing cards) or “seen” (after looking at cards).


    Showdown: After betting ends, remaining players compare hands to determine the winner.


    There are many variants (e.g. “muflis” / low card wins, jokers, wild cards, etc.).

    So Teen Patti Joy applies these rules in a virtual / app environment, with added virtual currency, bonuses, and online multiplayer.

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    Rummy Modern님의 댓글

    Rummy Modern 작성일 Date

    Rummy Modern – Play, Win, and Enjoy the Modern Way of Rummy
    Introduction

    Rummy Modern is one of the most popular online card gaming platforms in India, offering players a modern and exciting way to enjoy the traditional game of rummy. With its user-friendly interface, secure payment options, and thrilling tournaments, Rummy Modern has quickly become a favorite among rummy lovers who want to play and earn real rewards from the comfort of their homes.
    http://rummyappsbonus.com/rummy-modern/
    What is Rummy Modern?

    Rummy Modern is an online multiplayer card game app that allows users to play different variations of Indian Rummy, including 13-card and 21-card formats. It combines the fun of traditional rummy with the convenience of modern technology. Players can compete with real users across India, participate in cash tournaments, and win exciting prizes.
    <a href="http://rummyappsbonus.com/rummy-modern/  ">Rummy Modern</a>

    Key Features of Rummy Modern

    ???? Multiple Game Modes: Play Classic Rummy, Points Rummy, Pool Rummy, and Deals Rummy.

    ???? Instant Withdrawals: Easy and fast cash withdrawal options directly to your bank or UPI.

    ???? Safe & Secure: The platform uses advanced encryption to keep your data and transactions secure.

    ???? Welcome Bonus: New users can get a welcome bonus or referral rewards after registration.

    ???? User-Friendly Design: Smooth gameplay and attractive visuals enhance your overall experience.

    ????‍????‍???? Multiplayer Mode: Play with friends or challenge random players anytime.

    How to Download Rummy Modern

    Visit the official website or trusted APK download sites.

    Download the Rummy Modern APK file.

    Install it by allowing “Install from Unknown Sources” on your device.

    Register using your mobile number or social account.

    Start playing and earning real rewards instantly!

    How to Play

    Each player is dealt 13 cards.

    Arrange your cards into valid sets and sequences.

    Use the discard and draw pile strategically.

    The player who makes a valid declaration first wins the game.

    Why Choose Rummy Modern?

    Rummy Modern stands out because of its modern design, smooth gameplay, and fair play policies. It’s not just about winning money; it’s also about enjoying the classic Indian rummy experience in a modern digital format. Whether you’re a beginner or a professional, Rummy Modern has something for everyone.

    Responsible Gaming

    Rummy Modern promotes responsible gaming and encourages players to play for entertainment purposes only. Always set a budget and play wisely.

    Conclusion

    Rummy Modern is the perfect blend of fun, skill, and earning opportunities. With its secure platform, exciting tournaments, and smooth user experience, it has redefined how India plays rummy. If you’re looking for a reliable and modern rummy app, Rummy Modern is definitely worth a try!

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