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    2020 중국 거주 납세자가 알아야 한중세금 상식
    날짜 : 2020.06.18 / 조회 : 348

    재중 납세자 분들을 위하여 국세청에서 2020년 5월에 제작 배포하고 있는 안내 자료입니다.

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    2020 재중납세자가 알아야 할 한・중 세금상식

    제1장 한국과 중국의 과세제도
    Ⅰ. 한국의 거주자 및 비거주자에 대한 판정 및 과세방법 ··························3
    1. 거주자 및 비거주자의 정의 ·························································································5
    2. 거주자와 비거주자 판정 ······························································································5
    3. 거주자 또는 비거주자가 되는 시기 ·············································································6
    4. 거주기간의 계산 ··········································································································7
    5. 거주자와 비거주자의 과세소득 범위 ···········································································8
    6. 거주자와 비거주자에 대한 과세방법 ···········································································9
    Ⅱ. 한국의 양도소득세 과세제도 ·······························································11
    1. 과세대상 ···················································································································13
    2. 납세의무자 ················································································································15
    3. 취득 또는 양도의 시기 ·····························································································16
    4. 과세표준 및 세액의 계산 ··························································································17
    5. 신고․납부 ···················································································································23
    6. 비거주자의 부동산 등의 국내원천소득에 대한 원천징수제도 ····································24
    7. 재외국민 인감경유제도 ····························································································26
    8. 재외국민・외국인 부동산등 양도신고확인서 제도 ·····················································26
    9. 한국 거주자의 1세대 1주택 비과세 ··········································································26
    10. 비거주자의 1세대 1주택 비과세 ·············································································37
    Ⅲ. 한국의 주택임대 소득세 ······································································39
    1. 주택임대사업자의 등록 및 관련 법령 ·······································································41
    2. 한국의 주택임대 소득세 ····························································································47
    Ⅳ. 한국의 상속세 과세제도 ······································································53
    1. 과세대상 ···················································································································55
    2. 납세의무자 ················································································································56
    3. 과세표준 및 세액의 계산 ··························································································57
    4. 세율 ··························································································································58
    5. 신고납부 ···················································································································58
    Ⅴ. 한국의 증여세 과세제도 ······································································63
    1. 과세대상 ···················································································································65
    2. 납세의무자 ················································································································66
    3. 과세표준 및 세액의 계산 ··························································································67
    4. 비거주자의 과세표준 ·································································································68
    5. 비거주자의 외국납부세액공제 ····················································································68
    6. 신고납부 ···················································································································69
    Ⅵ. 한・중 간 금융정보 자동교환 제도 및 한국의 해외금융계좌 신고제도 ·· 73
    1. 한・중 간 금융정보 자동교환 제도 ············································································75
    2. 한국의 해외금융계좌 신고제도 ··················································································79
    3. 해외금융계좌 신고 포상금 제도 ················································································81
    Ⅶ. 중국의 증치세 과세제도 ······································································83
    1. 과세대상 ···················································································································85
    2. 납세의무자 ················································································································87
    3. 세율과 징수율 ···········································································································88
    4. 납부세액의 계산 ·······································································································89
    5. 신고납부 ···················································································································94
    6. 원천징수제도 ·············································································································95
    7. 수출 재화 및 서비스에 대한 증치세의 환급(면세) ····················································96
    8. 관련 법령 ·················································································································99
    Ⅷ. 중국의 개인소득세 과세제도 ·····························································101
    1. 개요 ························································································································103
    2. 납세의무자와 원천징수의무자 ·················································································103
    3. 과세대상소득 ··········································································································104
    4. 세전공제 항목 ·········································································································108
    5. 개인소득세율 ··········································································································111
    6. 개인소득세 신고납부 ·······························································································113
    Ⅸ. 중국의 자산투자 및 구조조정 관련 세무 ··········································115
    1. 중국 자산 관련 세법 개요 ······················································································117
    2. 중국 구조조정 관련 세무 ························································································132
    제2장 자주 물어보는 질문과 답변(FAQ)
    Ⅰ. 한국의 거주자 및 비거주자에 대한 판정 및 과세방법 ······················147
    1. 해외현지법인 파견임직원의 한국 거주자 여부 ························································149
    2. 국내에서 생계를 같이하는 가족과 직업 및 자산상태에 비추어 계속하여
    183일 이상 국내에 거주할 것으로 인정되는 때의 의미 ·········································150
    Ⅱ. 양도소득세 관련 ···············································································151
    3. 한국 거주자의 양도소득세 과세대상 자산 ······························································153
    4. 한국 양도소득세 세율 및 중과세율 적용 ······························································155
    5. 비거주자의 양도소득세 계산방법 ············································································160
    6. 국내 부동산 양도 시 양도소득세 신고 및 납부 ·····················································161
    7. 장기보유특별공제 적용 기준 ···················································································163

    v
    8. 이민 온 이후에 취득한 국내 주택에 대한 한국 양도소득세 1세대1주택 비과세 적용 ····165
    9. 한국에 돌아가서 거주하는 경우 한국 양도소득세 1세대1주택 비과세 요건 ···········166
    10. 고가주택에 대한 한국 양도소득세 계산 ································································167
    11. 상속․결혼으로 인한 2주택 보유 시 한국 양도소득세 과세 ···································168
    12. 재개발(재건축) 주택에 대한 한국 양도소득세 납세의무 ········································169
    13. 재개발 조합에서 청산금을 받은 경우 한국 양도소득세 납세의무 ·························170
    14. 비거주자의 상가, 대지 양도 시 한국 양도소득세 장기보유특별공제 및 세율 ···········171
    15. 비거주자의 농지, 목장용지, 임야 등 양도시 한국 양도소득세 장기보유특별공제
    및 세율 ················································································································172
    16. 공익사업용으로 수용 및 협의매수된 부동산에 대한 한국 양도소득세 과세 ··········173
    17. 현금증여와 부동산 증여의 한국 세금부담 차이 ····················································174
    18. 부부 등 공동명의로 부동산 취득 시 양도소득세 경감 ·········································175
    Ⅲ. 주택임대 소득세 관련 ·······································································177
    19. 한국의 상가, 아파트 등 부동산 임대업 등록 방법 ···············································179
    20. 한국에서 상가임대와 주택임대의 차이 ··································································180
    21. 주택임대 소득세 절세 방법 ··················································································181
    Ⅳ. 상속세 관련 ······················································································183
    22. 한국의 상속세 납세의무 ·······················································································185
    23. 한국의 상속세 계산 ······························································································186
    24. 한국의 상속세 세율 ······························································································187
    25. 한국의 상속세 신고납부 ·······················································································188
    26. 한국의 경우 상속재산의 분배 ···············································································189
    27. 상속재산의 재분할 시 국내 과세 ·········································································190
    28. 비거주자의 상속재산 등기 ····················································································191
    29. 비거주자가 해외에서 상속재산을 등기하는 방법 ··················································192
    30. 사망 후 상당기간 경과 후 상속등기 ··································································193
    31. 상속재산이 부채보다 적은 경우 한정승인 및 상속포기 방법 ·······························194
    32. 한국의 세대를 건너뛴 상속에 대한 과세 ······························································195
    33. 한국의 상속공제의 종류와 내용 ···········································································196
    34. 한국의 경우 증여와 상속의 세부담 비교 ······························································197
    35. 한국에서 상속인이 스스로 상속재산을 확인하는 방법 ··········································198
    36. 실질적으로 국내 상속세를 부담하여야 하는 상속가액 기준 ·································200
    Ⅴ. 증여세 관련 ······················································································201
    37. 한국의 증여세 납세의무 ·······················································································203
    38. 증여재산의 범위 및 증여유형 ·············································································205
    39. 친인척에게 양도의 형태로 소유권 이전 시 증여세 과세여부 ·······························207
    40. 한국의 증여추정 배제 금액 ··················································································208
    41. 한국의 증여세 비과세 ··························································································209
    42. 증여재산을 반환하는 경우 한국의 증여세 과세 여부 ···········································210
    43. 한국의 증여세 계산방법 ·······················································································211
    44. 한국의 증여세 세율 ······························································································212
    45. 한국의 증여재산공제 ····························································································213
    46. 한국의 증여세 신고납부 ·······················································································214
    47. 국내 거주 증여자가 중국 거주 수증자에게 증여하는 경우 ···································215
    48. 중국 거주 증여자가 국내 거주 수증자에게 증여하는 경우 ···································216
    Ⅵ. 한・중간 금융정보 자동교환 제도 및 한국의 해외금융계좌 신고제도 관련
    ········································································································217
    49. 대한민국 국민이 아닌 경우 한국 국세청에 금융정보 통보 여부 ··························219
    50. 계좌 해지시 금융정보를 교환 여부 ······································································220
    51. 본인확인서와 증빙자료 작성 방법 ········································································221
    52. 교환한 금융정보의 활용 방법 ···············································································222
    53. 재외국민의 신고의무 ····························································································223
    54. 신고대상 해외금융계좌의 범위 ·············································································224
    55. 해외금융계좌 실질적 소유자 관련 최근 대법원 판례 ···········································225
    Ⅶ. 중국의 증치세 관련 ··········································································227
    56. “완전히 경외에서 소비”란 무슨 의미인지 ····························································229
    57. 증치세 일반납세자가 간이계세 방법 적용 시 매입세액 공제가능 여부 ················230
    58. 일반납세자와 소규모 납세자 기준 및 장단점 ·······················································231
    59. 적자 세금계산서 발행 방법 ··················································································232
    60. 해외 기술지원 서비스비용 5만불 이하 지급 시 증치세 원천징수 여부 ···············233
    61. 총공사와 분공사간의 증치세 이슈 ········································································234
    62. 이월매입세액 환급 여부 ·······················································································235
    63. 화재로 인한 재고 손실에 대하여 매입세액 전출 여부 ·········································237
    64. 사용했던 고정자산 판매 시 증치세액 계산 방법 ··················································238
    Ⅷ. 중국의 개인소득세 관련 ···································································239
    65. 중국에서의 세법상 거주자 및 비거주자의 판정기준과 납세의무 ···························241
    66. 중국 내 체류중인 외국인에 대한 혜택 ·································································243
    67. 종합소득금액 계산 방법 ·······················································································245
    68. 중국에서 거주가 일시적 상여금 수취 시 과세방법 ··············································246
    69. 중국내 기업의 직원에 대한 원천징수 방법 차이 ··················································247
    70. 중국에서 납부한 근로소득세 원천징수세액의 국외납부세액공제 여부 ··················248
    Ⅸ. 중국의 자산투자 및 구조조정 관련 ··················································251
    71. 경제보상금에 대한 개인소득세 ·············································································253
    72. 청산잔여자산 배분절차 및 해당 소득세 대한 과세문제 ········································255
    73. 법인 설립 시 투자총액과 등록자본금의 설정, 대여금의 범위 ······························256
    74. 사업양수도 시, 관련 유형재화에 대한 증치세납부 여부 ·······································257
    75. 현물출자 하여 회사 설립 시 관련 세금 ·······························································258
    76. 청산 시 세무국 제출자료 ·····················································································259
    77. 지분양도, 합병, 청산 절차 ···················································································260
    78. 구조조정방법의 장단점 ·························································································263
    Ⅹ. 일반세무 안내 ···················································································265
    79. 한국에서의 사업자등록 신청방법 ··········································································267
    80. 한국에서 신고한 본인의 세무신고 등 조회 및 경정청구 방법 ·····························270
    81. 억울한 세금의 권리구제 절차 ···············································································271
    82. 국내 법령정보 검색 방법 ·····················································································274
    83. 한국의 세무서 및 담당구역 안내 ·········································································275

     

     

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