{"id":54890,"date":"2021-11-03T16:57:14","date_gmt":"2021-11-03T23:57:14","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=54890"},"modified":"2021-11-04T17:47:39","modified_gmt":"2021-11-05T00:47:39","slug":"%eb%b2%95%ec%9d%b8%ec%97%90%ec%84%9c-%ed%88%ac%ec%9e%90%ea%b8%88-%eb%b0%8f-%ec%86%8c%eb%93%9d-%ed%9a%8c%ec%88%98%eb%b0%a9%eb%b2%95-2","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=54890","title":{"rendered":"\ubc95\uc778\uc5d0\uc11c \ud22c\uc790\uae08 \ubc0f \uc18c\ub4dd \ud68c\uc218\ubc29\ubc95"},"content":{"rendered":"

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\ubc95\uc778 Business\ub97c \uc790\uc0b0\uc73c\ub85c \ub9e4\uc785\ud560 \uc2dc \ud22c\uc790\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ud22c\uc790\uc790 \uc785\uc7a5\uc5d0\uc120 \ubc95\uc778\uc5d0 \ud22c\uc790\ud55c \ub3c8\uc744 \ud68c\uc218\ud560 \ud544\uc694\uc131\uc774 \uc81c\uae30\ub429\ub2c8\ub2e4. \ub610\ud55c \ubc95\uc778\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uc5b4\ub5bb\uac8c \ud68c\uc218\ud560 \uc9c0\uac00 \uad00\uac74\uc785\ub2c8\ub2e4.<\/p>\n

\uc774\ubc88\uc5d0\ub294 \ud22c\uc790\uc790 (Shareholder)\uac00 \ud22c\uc790\uae08\uacfc \uc18c\ub4dd\ubd80\ubd84\uc744 \uc5b4\ub5bb\uac8c \ud68c\uc218\ud560 \uc218 \uc788\ub294 \uc9c0 \uadf8 \ubc29\ubc95\ub4e4\uc5d0 \ub300\ud574 \uc124\uba85\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/p>\n

\uc608) 2020\ub144 8\uc6d4 1\uc77c\uc5d0 \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc778 \uc77c\uc2dd\ub2f9\uc744 \uc790\uc0b0(Asset)\uc73c\ub85c $180,000\uc5d0 \ub9e4\uc785. \uc815\ubaa8 \uc528\ub294 \uc774 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 100% \uac00\uc9c0\uace0 \uc788\uace0 \uc790\ubcf8\uae08 (Share Capital)\uc740 $100 \ub85c \ud588\uc2b5\ub2c8\ub2e4. \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc5d0 \ucd1d \ud22c\uc790\ud55c \uae08\uc561\uc740 $180,000\uc911 Share Capital\ub85c $100, \ub098\uba38\uc9c0\ub294 \ucc28\uc785\uae08 (\uac1c\uc778\uc8fc\uc8fc\uac00 \ud68c\uc0ac\uc5d0 \ube4c\ub824\uc900 \ub3c8), \uc989 Due to Shareholder $179,900\uc73c\ub85c \uae30\ud45c\ub429\ub2c8\ub2e4.<\/p>\n

 <\/p>\n

Balance Sheet as at Aug 1, 2020<\/p>\n\n\n\n\n\n
Asset<\/td>\nLiabilities<\/td>\n<\/tr>\n
Property, Plants and Equipment – 180,000<\/td>\n\n

Due to Shareholder –\u00a0 179,900<\/p>\n

Shareholder\u2019s Equity<\/p>\n

Share Capital – 100<\/p>\n<\/td>\n<\/tr>\n

180,000<\/td>\n180,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\ubc95\uc778\uc774 \uc6b4\uc601\ud558\ub294 \uc77c\uc2dd\ub2f9\uc5d0\uc11c \ub9e4\uc6d4 \uc21c\uc18c\ub4dd\uc774 \ud3c9\uade0 $10,000\uc774 \ub41c\ub2e4\uace0 \uc608\uc0c1\ub420 \uacbd\uc6b0, \uc6d4\uae09, \ud22c\uc790\uae08 \ud68c\uc218, \ubc30\ub2f9\uae08 \uc778\ucd9c\uc5d0 \uad00\ud574 \uc124\uba85\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/p>\n

1. \uc6d4\uae09 (Wage, Salary)<\/strong>
$10,000\uc744 \uc6d4\uae09 (Salary)\uc73c\ub85c \uac00\uc838\uac00\uba74 \ubc95\uc778\uc5d0\uc11c $10,000\uc744 \uc804\ubd80 \uc18c\ub4dd\uae08\uc561\uc5d0\uc11c \ube44\uc6a9\uc73c\ub85c \uacf5\uc81c\ud560 \uc218 \uc788\uc73c\uba70 \ubc95\uc778\uc138\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \uc6d4\uae09\uc73c\ub85c \uac00\uc838\uac04 \uc815\ubaa8\uc528\ub294 $10,000\uc744 \uac1c\uc778\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0\ud558\uc5ec \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

2. \ud22c\uc790\uae08 \ud68c\uc218 (Due to Shareholder)<\/strong>
\uc6d4\uae09\uc73c\ub85c $10,000\uc744 \uac00\uc838\uac00\uc9c0 \uc54a\uace0 \ud22c\uc790\uae08 \ud68c\uc218\ub85c \ub9e4\uc6d4 $10,000\uc744 \uc778\ucd9c\ud574 \uac08 \uacbd\uc6b0, \uc5f0 $120,000\uc5d0 \ub300\ud574 \ubc95\uc778\uc740 \uc6d4\uae09\uc744 \uc900 \uac83\uc774 \uc544\ub2c8\ubbc0\ub85c \ubc95\uc778\uc138 \uacb0\uc0b0\uc2dc \ube44\uc6a9\uacf5\uc81c\uac00 \ub418\uc9c0 \uc54a\uc544 $120,000 \uc5d0 \ub300\ud55c \ubc95\uc778\uc138 (\uc57d11%) $13,200\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \ud68c\uc218\ud55c $120,000\uc5d0 \ub300\ud574 \uac1c\uc778\uc18c\ub4dd\uc138\ub294 \ub0a9\ubd80\ud558\uc2e4 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uae08, \uc989 Due to Shareholder balance \ud55c\ub3c4 \ub0b4\uc5d0\uc11c \ud68c\uc218\ud55c \ud22c\uc790\uae08\uc5d0 \ub300\ud55c \uac1c\uc778\uc18c\ub4dd\uc138 \ubd80\ub2f4\uc740 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n

3. \ubc30\ub2f9\uae08 (Dividend)<\/strong>
\ubc95\uc778\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ub9e4\uc6d4 \uc774\uc775\uae08 $10,000\uc911, $5,000\uc744 \uc6d4\uae09\uc73c\ub85c \uac00\uc838\uac00\uace0 \uc5f0 $60,000\ubc95\uc778\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\ub85c $6,600\uc744 \ub0a9\ubd80\ud558\uc2dc\uba74, \ub098\uba38\uc9c0 $53,400 (=60,000-6,600)\ub294 \ubc95\uc778\uc5d0 \uc720\ubcf4\ub418\uc5b4 \ubc30\ub2f9, \uc989 Dividend\ub85c \uac00\uc838\uac00\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uce90\ub098\ub2e4 \ubc95\uc778\uc5d0\uc11c \ubc1b\ub294 \ubc30\ub2f9\uc740 \u201cEligible\u201d \ubc30\ub2f9(\ub192\uc740 \uc138\uc728\uc758 \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud55c \ud6c4 \ubd84\ubc30\ud558\ub294 \ubc30\ub2f9) \uc73c\ub85c \ubd84\ubc30\ub420 \uacbd\uc6b0\uc5d0\ub294 \uac01 \uc8fc\uc8fc\uac00 \ub0a9\ubd80\ud574\uc57c \ud560 \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc774 Top Marginal Rate\uc778 \uacbd\uc6b0 29% \u2013 43% (BC\uc8fc\uc758 \uacbd\uc6b0 36.54%) \uc815\ub3c4\uac00 \ub429\ub2c8\ub2e4. \ud55c\ud3b8, Dividend Tax Credit\uc758 \uc728\uc740 20% \u2013 29% (BC\uc8fc\uc758 \uacbd\uc6b0 27.02%) \uc815\ub3c4\uac00 \ub429\ub2c8\ub2e4.<\/p>\n

\u201cOther than eligible\u201d \ubc30\ub2f9(\ub0ae\uc740 \uc138\uc728\uc758 \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud55c \ud6c4 \ubd84\ubc30\ud558\ub294 \ubc30\ub2f9) \uc744 \ubc1b\uac8c \ub420 \uacbd\uc6b0 \uac70\uc8fc\ud558\ub294 \uc8fc\uc5d0 \ub530\ub77c 38% \u2013 49% (BC\uc8fc\uc758 \uacbd\uc6b0 48.89%) \uc758 \uac1c\uc778\uc18c\ub4dd\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. Dividend Tax Credit\uc758 \uc728\uc740 10% \u2013 15% (BC\uc8fc\uc758 \uacbd\uc6b0 10.99%) \uc815\ub3c4\uac00 \ub429\ub2c8\ub2e4.<\/p>\n

\ub2e4\uc74c\ubc88\uc5d0\ub294Non-Capital Loss (\uc0ac\uc5c5\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc801\uc790) \uad00\ub828 \uc5ec\ub7ec\uac00\uc9c0 \uc808\uc138 \ud61c\ud0dd\uc5d0 \ub300\ud574 \uc124\uba85\ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/p>\n

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\ubc95\uc778 Business\ub97c \uc790\uc0b0\uc73c\ub85c \ub9e4\uc785\ud560 \uc2dc \ud22c\uc790\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ud22c\uc790\uc790 \uc785\uc7a5\uc5d0\uc120 \ubc95\uc778\uc5d0 \ud22c\uc790\ud55c \ub3c8\uc744 \ud68c\uc218\ud560 \ud544\uc694\uc131\uc774 \uc81c\uae30\ub429\ub2c8\ub2e4. \ub610\ud55c \ubc95\uc778\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uc5b4\ub5bb\uac8c \ud68c\uc218\ud560 \uc9c0\uac00 \uad00\uac74\uc785\ub2c8\ub2e4. \uc774\ubc88\uc5d0\ub294 \ud22c\uc790\uc790 (Shareholder)\uac00 \ud22c\uc790\uae08\uacfc \uc18c\ub4dd\ubd80\ubd84\uc744 \uc5b4\ub5bb\uac8c \ud68c\uc218\ud560 \uc218 \uc788\ub294 \uc9c0 \uadf8 \ubc29\ubc95\ub4e4\uc5d0 \ub300\ud574 \uc124\uba85\ud558\uace0\uc790 \ud569\ub2c8\ub2e4. \uc608) 2020\ub144 8\uc6d4 1\uc77c\uc5d0 \uc815\ubaa8 \uc528\uac00 \ubc95\uc778\uc778 \uc77c\uc2dd\ub2f9\uc744 \uc790\uc0b0(Asset)\uc73c\ub85c $180,000\uc5d0 \ub9e4\uc785. \uc815\ubaa8 \uc528\ub294 \uc774 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 100% […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[87,61,79,71,89,72,83,86,81,80,82,84,77,85,74,78,73,57,93],"class_list":["post-54890","post","type-post","status-publish","format-standard","hentry","category-jung-suk-accnt-new","tag-87","tag-61","tag-79","tag-71","tag-89","tag-72","tag-83","tag-86","tag-81","tag-80","tag-82","tag-84","tag-77","tag-85","tag-74","tag-78","tag-73","tag-57","tag-93"],"_links":{"self":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/54890","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=54890"}],"version-history":[{"count":3,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/54890\/revisions"}],"predecessor-version":[{"id":54894,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=\/wp\/v2\/posts\/54890\/revisions\/54894"}],"wp:attachment":[{"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=54890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=54890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canadaexpress.com\/news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=54890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}