날로 치열해져가는 글로벌 경쟁 환경속에서도 우리나라 경제성장과 일자리 창출에 기여하면서 성실하게 납세의무를 이행하고 있는 외국계기업 관계자 여러분께 감사드립니다.
국세청은 외국계기업이 우리나라에서의 세금문제를 쉽게 이해할 수 있도록 각종 안내 책자를 발간하고, 외국계기업과의 소통을 강화하기 위해 주한 외국 상공인단체와 함께 ｢외국계기업 세정지원 협의회｣를 운영하는 등 성실신고 지원을 위해 최선을 다하고 있습니다.
이번「외국법인 및 외국인투자기업 납세안내」책자도 법인세 신고에 보다 더 편리하고 실질적인 도움이 될 수 있도록 목차 순서를 재구성하고 최근 세법 개정사항을 상세히 반영하는 한편 각 항목별로 관련 예규와 사례를 함께 제공하여 이해하기 쉽도록 정리하였습니다.
아무쪼록 이 책자가 외국계기업 관계자 여러분들의 2018년 법인세 신고에 유용하게 활용되기를 기대합니다.
앞으로도 국세청은 신고안내 등 국세행정의 모든 과정에서 납세자가 자발적으로 참여하고 협력하는 납세자와 함께하는 열린 세정’을 만들어 나가도록 하겠습니다.
귀사의 무궁한 발전과 행운이 깃들기를 기원합니다.
머
/리
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설립을 통하여 진출하는 방법과 ③현지법인을 설립(투자)하거나 ④개인사업자 형태로 진출하는 네 가지 방법으로 나눠볼 수 있습니다.
이 책에서는 ①, ②를 “외국법인”으로 표현하며 ③, ④를 “외국인투자기업”으로 표현하고 있습니다.
외국인투자기업의 설립과 감면에 대한 내용은 이 책 제1장 및 제7장에서 설명 하고 있으며, 외국계기업의 법인세신고관련 상세 내용은 별도로 발간되는
“2018년 법인세신고안내” 책자를 참고하시기 바랍니다.
C / O / N / T / E / N / T / S
제1장 외국인의 국내투자 방법 및 절차
제1절 외국인의 국내사업 진출방법 ············································································ 3
1. 현지법인(외국인투자기업) ··························································································· 3
2. 개인사업자 ·················································································································· 3
3. 외국법인 지점 ············································································································ 4
4. 사무소 ························································································································· 5
제2절 현지법인 설립절차 ···························································································· 6
1. 외국인투자신고 ··········································································································· 6
2. 투자자금 송금 ············································································································· 6
3. 법인설립 등기 ············································································································ 6
4. 사업자 등록 ················································································································ 8
5. 외국인투자기업 등록 ·································································································· 9
제3절 외국법인 지점 및 사무소 설립절차 ······························································· 11
1. 외국기업 국내지사 설치신고 ······················································································ 11
2. 국내사업장 설치신고 및 사업자등록신청 ································································· 15
3. 종속대리인을 둔 외국법인의 사업자등록신청 ·························································· 17
제2장 외국법인의 법인세 과세체계
제1절 외국법인에 대한 법인세의 과세 ···································································· 241. 과세 개요 ·················································································································· 24
2. 법인세 과세소득의 범위 ··························································································· 28
3. 법인세 과세방법 ······································································································· 29
4. 납세지 ······················································································································· 35
제3장 외국법인의 국내사업장
제1절 국내사업장의 의의 ·························································································· 43
1. 사업소득에 대한 과세여부 결정 ··············································································· 43
2. 과세방법 결정 ··········································································································· 43
3. 이자·배당·사용료에 대한 제한세율 적용 여부 결정 ·········································· 43
제2절 국내사업장의 성립요건 ·················································································· 44
1. 사업장소의 존재(장소적 개념) ·················································································· 44
2. 사업장소의 고정성(기간적 개념) ·············································································· 44
3. 사업활동의 수행(기능적 개념) ················································································· 44
제3절 물리적 기준에 의한 국내사업장 ···································································· 45
1. 물리적 기준 ··············································································································· 45
2. 건설현장의 국내사업장 판정 ···················································································· 46
제4절 국내사업장이 되지 않는 예비적·보조적 활동을 하는 장소 ······················ 48
1. 예비적·보조적 활동 ································································································ 48
2. 예비적·보조적 활동의 기준 ··················································································· 48
3. 예비적·보조적 활동에 해당되지 않는 예 ······························································ 49
제5절 국내사업장이 되는 종속대리인 ····································································· 50
1. 종속대리인 ················································································································ 50
2. 종속대리인의 요건 ···································································································· 51
제6절 국내사업장이 되지 않는 독립대리인 ···························································· 54
1. 독립대리인 ················································································································ 54
2. 독립대리인의 요건 ···································································································· 54
제7절 종속대리인과 독립대리인의 차이점 ······························································ 56
