비거주자 세무

조인정

국제조세및프리랜서분야전문세무사이다.연세대학교와일본교토대학교MBA를졸업하고일본의세이와회계법인,삼일회계법인에서일했으며외국인투자기업에서회계팀장을맡은바있다.세무서개업후에는영세납세지원단,국선세무대리인,국세심사위원등으로활동하며개인프리랜서와소상공인세무업무에대한경험을축적했다.현재는연세교토세무회계대표세무사로서한국세무사고시회국제부부회장으로활동중이다.『메디컬타임즈』,『한의신문』,『국세신문』등에서세무관련칼럼을연재했으며,한국세무사회국제협력위원,송파구지방세심의위원,서울시마을세무사등으로사회공헌활동도활발히지속하고있다.세무사자격증외미국공인회계사,공인중개사등의자격증을보유중이다.

〉〉〉〉Ⅰㆍ과세제도개요·······························································13

제1장국내세법상비거주자및거주자의구분과과세범위······13
1.거주자vs비거주자························································13
2.외국법인·········································································14
3.비거주자등의국내원천소득에대한원천징수··············16

제2장과세방법··········································································18
1.과세대상여부판단단계···············································18
2.과세방법결정단계························································18

제3장원천징수의무자·······························································20
1.정의················································································20
2.특수한원천징수의무자···················································20

제4장납세지·············································································21
1.개인················································································21
2.법인················································································21
3.국내소재지없는원천징수의무자·······························21

제5장원천징수시기·································································21
1.이자소득·········································································22
2.배당소득·········································································22
3.기타소득·········································································22
4.유권해석사례································································23

제6장과세표준··········································································24
1.지급자가세금을부담하는경우·····································24
2.유가증권양도시과세표준···········································24
3.과세표준의원화환산····················································24

제7장세율················································································25
1.적용세율·······································································25
2.제한세율·········································································25

제8장원천징수세액신고·납부및경정청구···························26
1.기본원칙·······································································26
2.반기별납부제도·····························································26
3.월별납부대상······························································26
4.원천징수의무자및대상자의경정등의청구················27


〉〉〉〉Ⅱㆍ소득종류별과세대상소득··············································29

제1장국내원천이자소득··························································29
1.국내세법·········································································29
2.조세조약·········································································38

제2장국내원천배당소득··························································42