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    기타 시행사 법인지방소득세 안분 관련 질의

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 11,227회   작성일Date 24-08-06 20:03

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    Q. 본점이 대전에 있는 법인사업자가 의정부에 건설하고 있는 다세대주택이 있는 경우 건설기간동안 발생한 법인세가 있다면, 관련된 법인지방소득세를 대전과 의정부로 안분하여 신고 납부해야 하는지 궁금합니다 (건설현장은 있으나, 사무소와 직원 등은 없이 시공사에서 외주로 건설함.).

    A. 법인의 사업연도 종료일 현재 해당 법인의 종업원 및 직접 사용하는 건축물이 없는 공사현장이라면 안분대상 사업장이 아닙니다.
    관련규정 : 지방세법 제89조[납세지 등]

    *세정과-867, 2004.4.20.
    공동도급공사를 수행하기 위한 현장사무소 등의 경우 실제 사용면적의 산정이 불가능한 경우 각 참여업체의 도급공사지분별로 안분하는 것이 타당하나(행정자치부 세정 13430-1115, 2000.9.18. 참조), 귀문의 경우처럼 공동도급공사를 수행함에 있어 법인의 사업연도 종료일 현재 해당 법인의 종업원 및 직접 사용하는 건축물이 없는 공사현장이라면 지방세법 시행령 제130조의 5 제2항 규정에 의한 법인세할 주민세 안분대상 사업장에서 제외됨. 

    3475f71336f5b919dcc102e56a3389c4_1722942181_6566.jpg
     

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