비거주자 세무

>>>> Ⅰ∙ 과세 제도 개요 ·······························································13

제1장 국내세법상 비거주자 및 거주자의 구분과 과세범위 ······13
1. 거주자 vs 비거주자 ························································13
2. 외국법인 ·········································································14
3. 비거주자 등의 국내원천소득에 대한 원천징수 ··············16

제2장 과세방법 ··········································································18
1. 과세대상 여부 판단 단계 ···············································18
2. 과세방법 결정 단계 ························································18

제3장 원천징수의무자 ·······························································20
1. 정의 ················································································20
2. 특수한 원천징수의무자 ···················································20

제4장 납세지 ·············································································21
1. 개인 ················································································21
2. 법인 ················································································21
3. 국내 소재지 없는 원천징수의무자 ·······························21

제5장 원천징수 시기 ·································································21
1. 이자소득 ·········································································22
2. 배당소득 ·········································································22
3. 기타소득 ·········································································22
4. 유권해석 사례 ································································23

제6장 과세표준 ··········································································24
1. 지급자가 세금을 부담하는 경우 ·····································24
2. 유가증권 양도 시 과세표준 ···········································24
3. 과세표준의 원화 환산 ····················································24

제7장 세율 ················································································25
1. 적용세율 ·······································································25
2. 제한세율 ·········································································25

제8장 원천징수세액 신고·납부 및 경정 청구 ···························26
1. 기본 원칙 ·······································································26
2. 반기별 납부제도 ·····························································26
3. 월별 납부 대상 ······························································26
4. 원천징수의무자 및 대상자의 경정 등의 청구 ················27


>>>> Ⅱ ∙ 소득종류별 과세대상 소득 ··············································29

제1장 국내원천 이자소득 ··························································29
1. 국내세법 ·········································································29
2. 조세조약 ·········································································38

제2장 국내원천 배당소득 ··························································42
1. 국내세법 ·········································································42
2. 조세조약 ·········································································43

제3장 국내원천 부동산 소득 ·····················································46
1. 국내세법 ·········································································46
2. 조세조약 ·········································································47

제4장 국내원천 선박등 임대소득 ··············································47
1. 국내세법 ·········································································47
2. 조세조약 ·········································································48

제5장 국내원천 사업소득 ··························································52
1. 국내세법 ·········································································52
2. 조세조약 ·······································································56
3. 국제운수소득 ··································································59

제6장 국내원천 인적용역소득 및 국내원천 근로소득 ···············65
1. 국내세법 ·········································································65
2. 조세조약 ·········································································82

제7장 국내원천 퇴직소득 및 국내원천 연금소득 ···················108
1. 국내세법 ·······································································108
2. 조세조약 ·······································································110

제8장 국내원천 부동산 등 양도소득 ······································113
1. 국내세법 ·······································································113
2. 조세조약 ·······································································119
3. 신고·납부 등 ································································121

제9장 국내원천 사용료소득 ···················································125
1. 국내세법 ·······································································125
2. 조세조약 ·······································································128
3. 사용료소득과 인적용역소득의 구분 ·····························135

제10장 국내원천 유가증권양도소득 ········································141
1. 국내세법 ·······································································141
2. 조세조약 ·····································································154
3. 과세방법 ·····································································158
4. 기타 과세 이슈 ····························································168

제11장 국내원천 기타소득 ······················································170
1. 국내세법 ·······································································170
2. 조세조약 ·······································································177


>>>> Ⅲ ∙ 조세조약 적용절차 ························································183

제1장 조세조약상 제한세율 적용절차 ·····································183
1. 개요 ··············································································183
2. 제한세율 적용신청서 제출 ·········································183
3. 실질귀속자 불분명시 제한세율 적용배제 ·····················184
4. 서류 보관 및 제출의무 ················································184
5. 경정청구 절차 청구 사유: 제한세율 오류 또는 미적용 시
적용 요청 ·····································································184
6. 사례 ··············································································185

제2장 조세조약상 비과세ㆍ면제 적용절차 ······························193
1. 개요 ··············································································193
2. 비과세·면제 신청서 제출 ···········································193
3. 거주자 증명서 등 첨부 ··············································193
4. 비과세·면제 신청서 제출 면제 ··································194
5. 국외투자기구 통한 간접투자 ······································194
6. 실질귀속자 불분명시 비과세ㆍ면제 적용배제 ··············194
7. 외국인 통합계좌(Omnibus Account) 과세특례 ·······195
8. 그 밖의 사항 ································································195
9. 사례 ··············································································195

제3장 특정지역 외국법인(비거주자)에 대한 원천징수절차 특례·····················································209
1. 개요 ··············································································209
2. 조세조약 적용 사전승인 절차 ······································209
3. 경정청구 절차 ····························································211
4. 비거주자인 경우도 유사 적용 ····································211

제4장 비거주연예인등의 용역제공에 대한 원천징수절차 특례 · 215
1. 개요 ············································································215
2. 연예인 또는 운동가의 범위 ·······································215
3. 원천징수이행신고 및 환급신청 시 제출 서류 ··············216
4. 환급 및 환급가산금 결정 ···········································216
5. 비거주연예인등 원천징수 관련 유권해석 ·····················216

제5장 비거주자 등인 동업자에 대한 원천징수 ·······················220
1. 동업기업의 원천징수 ····················································220
2. 수동적 동업자의 소득구분 및 과세방법 ······················221
3. 능동적 동업자의 과세방법 ···········································222
4. 국내사업장 귀속소득 ··················································222
5. 원천징수납부불성실가산세 ··········································222
6. 사례 ··············································································222


>>>> Ⅳ ∙ 원천징수이행상황 신고 및 지급명세서 제출 ················225

제1장 원천징수이행상황 신고서 작성 ·····································225
1. 국내원천소득을 비거주자(개인)에게 지급하는 경우 ·····225
2. 국내원천소득을 외국법인에게 지급하는 경우 ··············225

제2장 비거주자 등의 국내원천소득에 대한 지급명세서 제출 ·· 231
1. 기본 제출 의무 ····························································231
2. 제출 면제 소득 ····························································231
3. 간이지급명세서 제출 ····················································232
4. 기타 사항 ·····································································232
5. 유권해석 및 판례 ·························································233


>>>> Ⅴ ∙ 사례연구 ······································································241
케이스 1 비거주자의 부동산임대소득과 이자소득의 합산과세 여부
·······································································241
케이스 2 비거주자 외국인 주주의 배당소득 ··························243
케이스 3 미국 법인에 기술용역을 제공한 한국 법인의 원천징수
여부 ·················································································245
케이스 4 미국 법률자문조합의 과세 형태에 따른 한국 내 인적용역
과세 ·················································································256
케이스 5 일본법인에 지급한 위약금 및 지연이자 ··················258
케이스 6 미국법인의 콘텐츠 제공 ··········································261
케이스 7 일본인 프리랜서 소득 ·············································263
케이스 8 한국 연예인의 일본 활동 소득 ·······························264
케이스 9 일본거주자의 사업소득 ············································266
케이스 10 미국 연예인의 한국 활동 소득 ·····························267
케이스 11 웹툰 작가의 일본 소득 유형별 과세 ·····················269
케이스 12 퇴직연금 ································································272


>>>> Ⅵ ∙ 부록 ············································································275