로고

메이플세무회계
로그인 회원가입
  • 자료실
  • 세무자료
  • 자료실

    세무자료

    기타 해외 현지 용역법인에게 용역보수 지급 시 세무처리

    페이지 정보

    profile_image
    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 482,738회   작성일Date 22-12-29 15:39

    본문

    Q. 당사(국내법인)는 우즈베키스탄 투자사업을 위해 현지 우즈벡 회계법인과 용역계약을 체결하여 현지에서 실사용역을 진행하였습니다. 이번에 실사용역이 완료되어 용역대금 USD 10,000을 현지업체에 지급하려고 합니다. 이번 현지에서 이루어진 용역과 관련된 용역수수료는 국내계좌에서 우즈벡의 용역업체 계좌로 송금할 예정입니다. 이와 같이 용역대금을 지급할 경우 원천징수 등 세무처리 방법이 궁금합니다.

    A. 외국법인의 경우 법인세법 제93조에 따른 국내원천소득에 대하여만 납세의무가 있으며, 인적용역소득의 경우 용역을 수행한 국가에 소득의 원천이 있는 것으로 판단하고 있고, 사업소득의 경우 국내고정사업장을 두고, 동 사업장에 귀속되는 소득에 대하여만 국내에서 과세되는 것입니다.
    따라서, 귀 질의의 외국법인이 국내에 사업장이 없이 내국법인과의 계약관계에 따라 전적으로 국외에서 인적용역을 수행하고 지급받는 대가는 외국법인의 국외원천소득에 해당되어 국내에서 과세되지 않는 것이며, 이 경우 내국법인은 원천징수의무나 지급명세서 제출의무도 없으므로 경비처리를 위하여 관련증빙(계약서, 인보이스, 송금명세서 등)만 보관하시면 될 것으로 판단됩니다.
    관련규정 : 법규국조 2012-197, 2012.05.25, 법인세법 제93조[외국법인의 국내원천소득]

    36ddcec31c06999bc4a1fcfff6a3c9a9_1672295982_0831.jpg
     

    댓글목록

    profile_image

    fghj님의 댓글

    fghj 작성일 Date

    http://violet458.co.kr 중고차수출
    https://dkjofhj1357.tumblr.com 신차장기렌트카
    https://rattler6178.tumblr.com 스마트스토어상위노출
    https://ouflhg97341.tistory.com MLB중계
    https://aliejf1564.tumblr.com 인스타팔로워구매
    https://sites.google.com/view/turkey978 스토어팜상위노출
    https://sldihfs13548.tistory.com 몸캠피싱
    https://pfirjsf16485.tumblr.com 스포츠중계
    https://sites.google.com/view/son001 명품스타일쇼핑몰
    http://wildbeest97.co.kr 해외축구중계
    https://sites.google.com/view/yeongimjin001 스마트플레이스상위노출
    https://adfvilb4387.tistory.com 부산휴대폰성지
    https://dlijfe9751.tumblr.com 출장마사지
    https://sites.google.com/view/zebra3941 네이버쇼핑상위노출
    https://sites.google.com/view/corbin354 남자명품레플리카
    https://wsgaegwe345.tumblr.com 인스타팔로워늘리기
    https://sites.google.com/view/sos001 명품천가방
    https://dvboabfvih457.tumblr.com 인스타좋아요늘리기
    https://sd3457453.tistory.com 문화상품권현금화
    https://argtrh3467.tumblr.com 아이폰15사전예약
    https://sites.google.com/view/sos002 명품레플리카사이트
    https://sites.google.com/view/gimsosu001 여자명품티셔츠
    https://sites.google.com/view/sua001 네이버플레이스상위노출
    https://sites.google.com/view/yeongimjin004 네이버상위노출
    https://sdgadf4353.tistory.com 갤럭시z플립5사전예약
    http://nick897.co.kr 천안마사지
    https://bk64821.tumblr.com 해외선물
    https://sites.google.com/view/justin34164 레플샵
    https://sites.google.com/view/nam001 플레이스상위노출

    profile_image

    dulichbonmua님의 댓글

    dulichbonmua 작성일 Date

    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/dulichbonmua
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/4c767df3-aff1-4456-8cc0-7e030c2bde2f/dulichbonmua-chua-wat-suthat-in-bangkok-thai-lan
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/57da6806-8fff-4766-9368-628a8eaeee1a/dulichbonmua-tour-du-lich-thai-lan-tron-goi-gia-re
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/ef6a9fe8-8794-46cc-83ec-27b5544e7f23/dulichbonmua-cach-doi-tien-thai-lan-khi-du-lich-thai-lan
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/72c45cf0-58b8-48d0-b5ae-88604f5f1417/dulichbonmua-thu-do-thai-lan-ten-day-du-la-gi
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/09140b5d-5620-4adc-9b90-ff071086dd1c/dulichbonmua-nhung-dieu-can-biet-khi-du-lich-thai-lan
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/40104fe5-58d0-4d54-a54b-53e3ebf7fdc7/dulichbonmua-kinh-nghiem-du-lich-thai-lan-tu-tuc
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/41090a7e-670a-466c-aa1a-0cad064c3968/dulichbonmua-chua-wat-phrathat-doi-suthep
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/c1ca29cf-e269-413e-8808-7ce72219351f/dulichbonmua-chua-wat-benchamabophit-tai-thai-lan
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/fe67a698-3035-4809-9535-4be5f474377f/dulichbonmua-chua-loha-prasat-o-bangkok
    https://music.amazon.com/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/b27aba69-3b11-43c9-af6c-049054d54950/dulichbonmua-du-lich-thai-lan-nen-mua-gi
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/dulichbonmua
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/4c767df3-aff1-4456-8cc0-7e030c2bde2f/dulichbonmua-chua-wat-suthat-in-bangkok-thai-lan
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/57da6806-8fff-4766-9368-628a8eaeee1a/dulichbonmua-tour-du-lich-thai-lan-tron-goi-gia-re
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/ef6a9fe8-8794-46cc-83ec-27b5544e7f23/dulichbonmua-cach-doi-tien-thai-lan-khi-du-lich-thai-lan
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/72c45cf0-58b8-48d0-b5ae-88604f5f1417/dulichbonmua-thu-do-thai-lan-ten-day-du-la-gi
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/09140b5d-5620-4adc-9b90-ff071086dd1c/dulichbonmua-nhung-dieu-can-biet-khi-du-lich-thai-lan
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/40104fe5-58d0-4d54-a54b-53e3ebf7fdc7/dulichbonmua-kinh-nghiem-du-lich-thai-lan-tu-tuc
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/41090a7e-670a-466c-aa1a-0cad064c3968/dulichbonmua-chua-wat-phrathat-doi-suthep
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/c1ca29cf-e269-413e-8808-7ce72219351f/dulichbonmua-chua-wat-benchamabophit-tai-thai-lan
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/fe67a698-3035-4809-9535-4be5f474377f/dulichbonmua-chua-loha-prasat-o-bangkok
    https://music.amazon.de/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/b27aba69-3b11-43c9-af6c-049054d54950/dulichbonmua-du-lich-thai-lan-nen-mua-gi
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/dulichbonmua
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/4c767df3-aff1-4456-8cc0-7e030c2bde2f/dulichbonmua-chua-wat-suthat-in-bangkok-thai-lan
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/57da6806-8fff-4766-9368-628a8eaeee1a/dulichbonmua-tour-du-lich-thai-lan-tron-goi-gia-re
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/ef6a9fe8-8794-46cc-83ec-27b5544e7f23/dulichbonmua-cach-doi-tien-thai-lan-khi-du-lich-thai-lan
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/72c45cf0-58b8-48d0-b5ae-88604f5f1417/dulichbonmua-thu-do-thai-lan-ten-day-du-la-gi
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/09140b5d-5620-4adc-9b90-ff071086dd1c/dulichbonmua-nhung-dieu-can-biet-khi-du-lich-thai-lan
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/40104fe5-58d0-4d54-a54b-53e3ebf7fdc7/dulichbonmua-kinh-nghiem-du-lich-thai-lan-tu-tuc
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/41090a7e-670a-466c-aa1a-0cad064c3968/dulichbonmua-chua-wat-phrathat-doi-suthep
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/c1ca29cf-e269-413e-8808-7ce72219351f/dulichbonmua-chua-wat-benchamabophit-tai-thai-lan
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/fe67a698-3035-4809-9535-4be5f474377f/dulichbonmua-chua-loha-prasat-o-bangkok
    https://music.amazon.com.au/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/b27aba69-3b11-43c9-af6c-049054d54950/dulichbonmua-du-lich-thai-lan-nen-mua-gi
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/dulichbonmua
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/4c767df3-aff1-4456-8cc0-7e030c2bde2f/dulichbonmua-chua-wat-suthat-in-bangkok-thai-lan
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/57da6806-8fff-4766-9368-628a8eaeee1a/dulichbonmua-tour-du-lich-thai-lan-tron-goi-gia-re
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/ef6a9fe8-8794-46cc-83ec-27b5544e7f23/dulichbonmua-cach-doi-tien-thai-lan-khi-du-lich-thai-lan
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/72c45cf0-58b8-48d0-b5ae-88604f5f1417/dulichbonmua-thu-do-thai-lan-ten-day-du-la-gi
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/09140b5d-5620-4adc-9b90-ff071086dd1c/dulichbonmua-nhung-dieu-can-biet-khi-du-lich-thai-lan
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/40104fe5-58d0-4d54-a54b-53e3ebf7fdc7/dulichbonmua-kinh-nghiem-du-lich-thai-lan-tu-tuc
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/41090a7e-670a-466c-aa1a-0cad064c3968/dulichbonmua-chua-wat-phrathat-doi-suthep
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/c1ca29cf-e269-413e-8808-7ce72219351f/dulichbonmua-chua-wat-benchamabophit-tai-thai-lan
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/fe67a698-3035-4809-9535-4be5f474377f/dulichbonmua-chua-loha-prasat-o-bangkok
    https://music.amazon.ca/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/b27aba69-3b11-43c9-af6c-049054d54950/dulichbonmua-du-lich-thai-lan-nen-mua-gi
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/dulichbonmua
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/4c767df3-aff1-4456-8cc0-7e030c2bde2f/dulichbonmua-chua-wat-suthat-in-bangkok-thai-lan
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/57da6806-8fff-4766-9368-628a8eaeee1a/dulichbonmua-tour-du-lich-thai-lan-tron-goi-gia-re
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/ef6a9fe8-8794-46cc-83ec-27b5544e7f23/dulichbonmua-cach-doi-tien-thai-lan-khi-du-lich-thai-lan
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/72c45cf0-58b8-48d0-b5ae-88604f5f1417/dulichbonmua-thu-do-thai-lan-ten-day-du-la-gi
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/09140b5d-5620-4adc-9b90-ff071086dd1c/dulichbonmua-nhung-dieu-can-biet-khi-du-lich-thai-lan
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/40104fe5-58d0-4d54-a54b-53e3ebf7fdc7/dulichbonmua-kinh-nghiem-du-lich-thai-lan-tu-tuc
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/41090a7e-670a-466c-aa1a-0cad064c3968/dulichbonmua-chua-wat-phrathat-doi-suthep
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/c1ca29cf-e269-413e-8808-7ce72219351f/dulichbonmua-chua-wat-benchamabophit-tai-thai-lan
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/fe67a698-3035-4809-9535-4be5f474377f/dulichbonmua-chua-loha-prasat-o-bangkok
    https://music.amazon.com.br/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/b27aba69-3b11-43c9-af6c-049054d54950/dulichbonmua-du-lich-thai-lan-nen-mua-gi
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/dulichbonmua
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/4c767df3-aff1-4456-8cc0-7e030c2bde2f/dulichbonmua-chua-wat-suthat-in-bangkok-thai-lan
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/57da6806-8fff-4766-9368-628a8eaeee1a/dulichbonmua-tour-du-lich-thai-lan-tron-goi-gia-re
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/ef6a9fe8-8794-46cc-83ec-27b5544e7f23/dulichbonmua-cach-doi-tien-thai-lan-khi-du-lich-thai-lan
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/72c45cf0-58b8-48d0-b5ae-88604f5f1417/dulichbonmua-thu-do-thai-lan-ten-day-du-la-gi
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/09140b5d-5620-4adc-9b90-ff071086dd1c/dulichbonmua-nhung-dieu-can-biet-khi-du-lich-thai-lan
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/40104fe5-58d0-4d54-a54b-53e3ebf7fdc7/dulichbonmua-kinh-nghiem-du-lich-thai-lan-tu-tuc
    https://music.amazon.co.uk/podcasts/8581425b-c981-4f89-bc3a-395890bb55e0/episodes/41090a7e-670a-466c-aa1a-0cad064c3968/dulichbonmua-chua-wat-phrathat-doi-suthep
    https://music.amazon.co.

    profile_image

    vbnm님의 댓글

    vbnm 작성일 Date

    asdf

    QUICK MENU

    회사소개

    양도소득세

    스토리

    상담문의

    공지사항

    상단으로