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기타 중국인이 중국에서 콘텐츠 제작 용역 제공시 원천징수 여부

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댓글 댓글 17건 조회Hit 7,278,504회 작성일Date 22-08-17 18:14

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Q. 중국 국적자(한국 비거주자)가 중국에 거주하면서 중국에서 국내법인인 당사의 외주용역을 수행하고 있습니다. 해당 용역의 내용은 용역 제공자의 SNS 계정을 이용하여 당사의 서비스를 홍보하는 마케팅 콘텐츠를 제작하는 것입니다. 이 경우 인적용역소득(독립적 인적용역)으로 보아 용역대가 지급시 원천징수를 하지 않아도 되는지 궁금합니다.

A. 귀 질의에서 중국 거주자가 중국에서 한국법인에게 서비스를 홍보하는 콘텐츠를 제작하여 공급하고 대가를 받는 경우, 한-중국 조세조약 제14조(독립적 인적용역)에 따라 한국에서 과세되지 않는 것으로 판단됩니다. 즉 원천징수 대상이 아닌 것으로 보입니다.

관련규정 : 한중 조세조약 제14조[독립적 인적용역]

이전글일본법인의 산업적 장비의 양도대가에 대한 원천징수 여부 22.08.17
다음글건축물에 딸린 보일러 설치시 취득세 및 재산세 과세 문제 22.08.17

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