■ 이중렬 회계사의 부동산 세금 컬럼 재고란 무엇인가 재고在庫는 창고에 쌓여있는 물건을 말한다.고객에게 팔기 위해 보유하고 있는 상품,또는 고객에게 팔기 위한 상품을 만들기 위해 보유하고 있는 재료를 말한다 (식당에서 식자재를 구입하는 경우). 따라서 상품을 판매하는 것이 아니거나,상품을 만들어서 판매하는 것도 아니라면 사업을 하여도 재고를 보유하지 않을 수 있다: 임대소득을 받고 있는 부동산 임대업자는재고를 기록하지 않는다. [사례1]아침서점을 운영하는 정다은 씨는 단골고객들이 좋아할만한 책들을 오늘 새로 구입해서 창고에 정리해두었다.오천불어치의 책들을 새로 구입했다.정다은씨의 서점에는 재고가 오천불이 늘어났다. [사례2]행복치킨집을 운영하는 송유찬 씨는 매주 식자재를 구입하여 창고에 보관하고 있다.어..

Labor Party Seeks New Direction Through Tax Policy Review The Labor Party is currently in the process of reviewing its stance on capital gains and wealth taxes. Earlier this year, party leader Chris Hopkins announced that there would be no wealth or capital gains taxes after the election under his leadership. This decision led to dissent among some party members during a Labor Party executive me..

Year-Long Decline in New Housing Permits by 20%, Stand-alone Housing Market Faces Crisis As of September this year, a total of 44,408 new housing permits were issued nationwide over the past year. According to data from the National Statistics Office, this marks a 20% decline compared to the annual 57,320 permits issued until September last year. Statisticians have noted that this is the highest..

Air New Zealand warns of disruption for the next two years amid engine inspections Air New Zealand is making schedule changes on some routes due to engine inspections. The Auckland-Seoul (Incheon) direct route and the Auckland-Hobart (Australia) route will be temporarily suspended from April 2024 for six months. Currently, Air New Zealand operates the Auckland-Incheon direct route three times a ..

Average Auckland house deposit may reach $1m by 2045 A warning has surfaced that first-time homebuyers in New Zealand may find it increasingly challenging to afford the down payment for an average-priced home. According to a report shared exclusively with 1News, the Auckland average housing deposit is predicted to reach $1 million by the year 2045. Auckland designer Raph Roake contends that home..

Complex Reality of New Zealand Housing Market: Kiwis share regrets about buying first home Wellington, New Zealand - Some New Zealand citizens who purchased their first homes are currently facing financial crises and regretting their decisions. These stories have become a hot topic on social media, with over 230 people commenting on a post titled, "Do you regret buying your first home?" One user..

Median-income First Home Buyers Struggle to Save for a Deposit It appears that middle-income individuals aiming to purchase their first homes will find it challenging to accumulate the required deposit. According to the Aera Time to Deposit Index report, which is based on research by Aera, middle-income homebuyers face unfavorable conditions when it comes to saving the 20% deposit on the average..