메이플 | 외국인(비거주자) 강연료 원천징수 문의

종합소득세 외국인(비거주자) 강연료 원천징수 문의

페이지 정보

작성자 메이플세무회계
댓글 댓글 2건 조회Hit 21,492회 작성일Date 25-01-22 00:25

본문

Q. 탄자니아 국적의 외국인(비거주자)를 초빙하여 강연을 진행하고자 합니다. 조세조약 이중과세방지협정 국가 목록에 탄자니아가 없는 경우, 외국인(비거주자)의 강연료가 원천징수 대상인지 궁금합니다.

A. 비거주자는 소득세법 제119조에 따른 국내원천소득에 한하여 한국에 납세의무가 있고, 비거주자의 인적용역은 용역을 수행한 국가에 그 소득의 원천이 있는 것으로 판단하고 있습니다.

비거주자가 국내에 입국하여 강연용역을 수행하고 받은 대가는 소득세법 제119조 제6호에 따른 비거주자의 국내원천 인적용역소득에 해당하고, 소득의 실질귀속자가 탄자니아 거주자인 경우, 탄자니아는 한국과 조세조약이 체결되어 있지 아니하여, 국내세법에 따라 과세권이 확정됩니다.

따라서 대가 지급시에 소득세법 제156조 제1항 제4호에 따른 세율(20%, 지방소득세 2% 별도)을 적용하여 원천징수 후 대가 지급일이 속하는 달의 다음 달 10일까지 원천세 신고를 통해 납부해야 하고, 대가 지급자는 소득세법 제164조의2에 따른 지급명세서 제출의무도 있습니다.

이전글경정청구 이의신청 기한 관련 문의 25.01.22
다음글연말정산_결혼세액공제 문의 25.01.22

댓글목록

chenchen123님의 댓글

chenchen123 작성일 Date 25-02-27 14:46

https://www.vapestorestw.com    首页
https://www.vapestorestw.com/拋棄式一次性電子菸    一次性小煙
https://www.vapestorestw.com/拋棄式一次性電子菸    iqos 電子煙
https://www.vapestorestw.com/拋棄式一次性電子菸    拋棄 式 電子 菸
https://www.vapestorestw.com/拋棄式一次性電子菸    電子 菸 推薦
https://www.vapestorestw.com/Relx    relx 電子菸
https://www.vapestorestw.com/Relx    悅刻電子菸
https://www.vapestorestw.com/Relx    悅刻官網
https://www.vapestorestw.com/Relx    relx 官網
https://www.vapestorestw.com/Relx    悅刻門市
https://www.vapestorestw.com/Relx    RELX
https://www.vapestorestw.com/Relx    電子 菸
https://www.vapestorestw.com/Relx    relx 台北
https://www.vapestorestw.com/Relx    relx pod
https://www.vapestorestw.com/Relx    悅刻煙彈
https://www.vapestorestw.com/煙彈大全    煙 彈
https://www.vapestorestw.com/煙彈大全    LANA煙彈
https://www.vapestorestw.com/煙彈大全    sp2s 煙 彈
https://www.vapestorestw.com/煙彈大全    悅刻6代煙彈
https://www.vapestorestw.com/煙彈大全    relx 煙彈
https://www.vapestorestw.com/煙彈大全    電子 菸 油
https://www.vapestorestw.com/煙彈大全    空倉
https://www.vapestorestw.com/煙彈大全    空彈
https://www.vapestorestw.com/LANA拉娜    LANA煙彈
https://www.vapestorestw.com/LANA拉娜    LANA 電子 菸
https://www.vapestorestw.com/LANA拉娜    LANA 各式煙彈
https://www.vapestorestw.com/LANA拉娜    LANA主機
https://www.vapestorestw.com/SP2S思博瑞    sp2s 煙 彈
https://www.vapestorestw.com/SP3S思博瑞    思博瑞
https://www.vapestorestw.com/SP4S思博瑞    sp2s主機
https://www.vapestorestw.com/SP5S思博瑞    sp2s電子煙
https://www.vapestorestw.com/SP6S思博瑞    SP2S PRO電子煙
https://www.vapestorestw.com/SP7S思博瑞    sp2s 一次性
https://www.vapestorestw.com/ILIA哩亞    ILIA
https://www.vapestorestw.com/ILIA哩亞    哩亞
https://www.vapestorestw.com/ILIA哩亞    ILIA主機
https://www.vapestorestw.com/ILIA哩亞    哩亞主機
https://www.vapestorestw.com/ILIA哩亞    ILIA電子煙
https://www.vapestorestw.com/ILIA哩亞    ILIA 一次性
https://www.vapestorestw.com/SHAXIAO系列    SHAXIAO
https://www.vapestorestw.com/SHAXIAO系列    殺小
https://www.vapestorestw.com/SHAXIAO系列    殺小主機
https://www.vapestorestw.com/SHAXIAO系列    SHAXIAO電子煙
https://www.vapestorestw.com/SHAXIAO系列    SHAXIAO 一次性
https://www.vapestorestw.com/XIAOKE系列    XIAOKE
https://www.vapestorestw.com/XIAOKE系列    梟客
https://www.vapestorestw.com/XIAOKE系列    梟客主機
https://www.vapestorestw.com/XIAOKE系列    XIAOKE主機
https://www.vapestorestw.com/XIAOKE系列    梟客電子煙
https://www.vapestorestw.com/XIAOKE系列    XIAOKE 一次性
https://www.vapestorestw.com/DIYA系列    DIYA
https://www.vapestorestw.com/DIYA系列    叮啞
https://www.vapestorestw.com/DIYA系列    DIYA一次性
https://www.vapestorestw.com/DIYA系列    DIYA主機
https://www.vapestorestw.com/DIYA系列    DIYA電子煙
https://www.vapestorestw.com/换彈式主機    VAPE
https://www.vapestorestw.com/换彈式主機    zero 電子 菸
https://www.vapestorestw.com/换彈式主機    台灣 電子 菸
https://www.vapestorestw.com/换彈式主機    美國 電子 菸
https://www.vapestorestw.com/换彈式主機    pod vape
https://www.vapestorestw.com/换彈式主機    vape in taiwan
https://www.vapestorestw.com/换彈式主機    vape juice

ahr147님의 댓글

ahr147 작성일 Date 25-02-27 16:22

https://www.twsvape.com/
https://www.twsvape.com/拋棄式一次性電子菸     一次性小煙
https://www.twsvape.com/拋棄式一次性電子菸     iqos 電子煙
https://www.twsvape.com/拋棄式一次性電子菸     拋棄 式 電子 菸
https://www.twsvape.com/拋棄式一次性電子菸     電子 菸 推薦
https://www.twsvape.com/Relx     relx 電子菸
https://www.twsvape.com/Relx     悅刻電子菸
https://www.twsvape.com/Relx     悅刻官網
https://www.twsvape.com/Relx     relx 官網
https://www.twsvape.com/Relx     悅刻門市
https://www.twsvape.com/Relx     RELX
https://www.twsvape.com/Relx     電子 菸
https://www.twsvape.com/Relx     relx 台北
https://www.twsvape.com/Relx     relx pod
https://www.twsvape.com/Relx     悅刻煙彈
https://www.twsvape.com/煙彈大全     煙 彈
https://www.twsvape.com/煙彈大全     LANA煙彈
https://www.twsvape.com/煙彈大全     sp2s 煙 彈
https://www.twsvape.com/煙彈大全     悅刻6代煙彈
https://www.twsvape.com/煙彈大全     relx 煙彈
https://www.twsvape.com/煙彈大全     電子 菸 油
https://www.twsvape.com/煙彈大全     空倉
https://www.twsvape.com/煙彈大全     空彈
https://www.twsvape.com/LANA拉娜     LANA煙彈
https://www.twsvape.com/LANA拉娜     LANA 電子 菸
https://www.twsvape.com/LANA拉娜     LANA 各式煙彈
https://www.twsvape.com/LANA拉娜     LANA主機
https://www.twsvape.com/SP2S思博瑞     sp2s 煙 彈
https://www.twsvape.com/SP2S思博瑞     思博瑞
https://www.twsvape.com/SP2S思博瑞     sp2s主機
https://www.twsvape.com/SP2S思博瑞     sp2s電子煙
https://www.twsvape.com/SP2S思博瑞     SP2S PRO電子煙
https://www.twsvape.com/SP2S思博瑞     sp2s 一次性
https://www.twsvape.com/ILIA哩亞     ILIA
https://www.twsvape.com/ILIA哩亞     哩亞
https://www.twsvape.com/ILIA哩亞     ILIA主機
https://www.twsvape.com/ILIA哩亞     哩亞主機
https://www.twsvape.com/ILIA哩亞     ILIA電子煙
https://www.twsvape.com/ILIA哩亞     ILIA 一次性
https://www.twsvape.com/SHAXIAO系列     SHAXIAO
https://www.twsvape.com/SHAXIAO系列     殺小
https://www.twsvape.com/SHAXIAO系列     殺小主機
https://www.twsvape.com/SHAXIAO系列     SHAXIAO電子煙
https://www.twsvape.com/SHAXIAO系列     SHAXIAO 一次性
https://www.twsvape.com/XIAOKE系列     XIAOKE
https://www.twsvape.com/XIAOKE系列     梟客
https://www.twsvape.com/XIAOKE系列     梟客主機
https://www.twsvape.com/XIAOKE系列     XIAOKE主機
https://www.twsvape.com/XIAOKE系列     梟客電子煙
https://www.twsvape.com/XIAOKE系列     XIAOKE 一次性
https://www.twsvape.com/DIYA系列     DIYA
https://www.twsvape.com/DIYA系列     叮啞
https://www.twsvape.com/DIYA系列     DIYA一次性
https://www.twsvape.com/DIYA系列     DIYA主機
https://www.twsvape.com/DIYA系列     DIYA電子煙
https://www.twsvape.com/换彈式主機     VAPE
https://www.twsvape.com/换彈式主機     zero 電子 菸
https://www.twsvape.com/换彈式主機     台灣 電子 菸
https://www.twsvape.com/换彈式主機     美國 電子 菸
https://www.twsvape.com/换彈式主機     pod vape
https://www.twsvape.com/换彈式主機     vape in taiwan
https://www.twsvape.com/换彈式主機     vape juice