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    종합소득세 비거주자에 대한 금융소득 종합과세 적용 여부

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 184,607회   작성일Date 24-05-09 16:36

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    Q. 비거주자가 국내에서 금융소득(이자 및 배당)이 2천만원을 초과하여 발생한 경우, 제한세율을 신청하지 않으면 금융소득 종합과세 대상자가 되는 것인지 궁금합니다.

    A. 비거주자가 국내원천 이자소득이나 배당소득을 수취하면서 조세조약에 따른 제한세율적용신청서를 제출하지 않은 경우, 소득세법에 따른 비거주자 국내원천소득에 대한 원천징수세율을 적용합니다. 이 경우, 거주자에 해당하지 않으면 금융소득 종합과세는 적용하지 않습니다.
    비거주자의 금융소득은 해당 금융소득이 비거주자의 국내사업장의 사업소득 및 부동산임대소득과 관련이 있는 금융소득이 2천만원을 초과하는 경우에는 해당 사업소득 등과 합산하여 신고하여야 하며, 국내사업장이 없거나(국내사업장이 있으나 국내사업장에 귀속되지 않는 경우 포함) 부동산임대소득이 없는 경우에는 금융소득이 2천만원을 초과하여도 금융소득종합과세 대상자에 해당되지 않는 것입니다(원천징수로 분리과세).
    관련규정 : 소득세법 제14조[과세표준의 계산], 제121조[비거주자에 대한 과세방법], 제156조의6[비거주자에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례]

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