해외투자 세무 > 세무

 「해외투자 세무」 해외에서 발생하는 소득 및 투자 등 다양한 사례를 바탕으로 어려울 수 있는 세무처리에 대하여 자세하게 풀어냈따. 주재원 근무 및 해외자산 상속등 복잡한 사안에 대하여 유형별로 정리하였으며, 각종 신고서식을 수록하여 신고 시 이해를 도왔다.

제1장 ∙ 총설 ·············································································7

Ⅰ. 해외투자 관련 국제조세 규정 체계 ······································7

Ⅱ. 해외투자 관련 세법 규정 등 ·················································8

1. 국세 관련 ·········································································8

2. 지방세 관련 ····································································10

3. 조세조약 ·········································································10

제2장 ∙ 해외투자에 대한 관리 ················································13

Ⅰ. 해외투자의 개요 ··································································13

Ⅱ. 해외직접투자 ·······································································14

1. 해외직접투자의 범위 ······················································14

2. 해외직접투자의 신고 ······················································15

3. 해외지사의 설치 ·····························································21

Ⅲ. 외국부동산의 취득 ·······························································24

1. 부동산취득의 신고 및 면제 등 ······································24

2. 신고수리요건의 심사 ······················································26

3. 사후관리 ·········································································27

Ⅳ. 해외현지기업 및 해외부동산의 고유번호 ····························29

1. 해외현지기업에 대한 고유번호 부여 및 관리 ················29

2. 해외부동산에 대한 고유번호 부여 및 관리 ···················32

제3장 ∙ 해외투자에 대한 세무 ················································35

Ⅰ. 해외진출기업에 대한 세무 ··················································35

1. 해외진출형태의 결정 ······················································35

2. 진출형태에 따른 장단점 ·················································37

3. 해외현지법인에 대한 세무 ·············································39

4. 해외지사에 대한 세무 ····················································45

5. 해외주재원에 대한 세무 ·················································50

6. 국외 비거주자 등으로부터 직접 받는 용역대가에 대한 과세

·······················································································55

7. 국외원천소득에 대한 이중과세의 조정 ··························59

Ⅱ. 국외자산에 대한 세무 ·························································71

1. 국외자산 취득 및 보유에 대한 세무 ·····························71

2. 국외자산 양도에 대한 세무 ···········································76

Ⅲ. 국외재산에 대한 증여세 과세특례 ······································86

1. 증여세 납세의무 ·····························································86

2. 국외증여재산의 시가산정 ···············································89

3. 외국납부세액의 공제 ······················································91

4. 국외재산 증여에 대한 증여세 과세 시 준용 규정 등 ··· 93

제4장 ∙ 해외투자에 대한 자료제출 및 해외금융계좌의 신고 ··· 97

Ⅰ. 해외직접투자 등에 대한 자료제출 의무 ······························97

1. 해외현지법인 명세서 등의 제출 ·····································97

2. 해외부동산 취득 등 명세서 제출 ···································98

3. 해외신탁명세 제출 ·························································99

4. 자료제출 의무 불이행에 대한 자료제출 요구 등 ········101

5. 자료제출 의무 불이행에 대한 제재 ·····························102

6. 과태료 부과기준과 불복가능 여부 ·······························105

Ⅱ. 해외금융계좌의 신고 ·························································119

1. 신고의무자 및 신고대상계좌의 범위 등 ······················119

2. 잔액의 환산 및 관련자의 계좌보유 간주 ····················123

3. 신고의무 위반금액의 출처 소명 및 과태료 ·················126

4. 계좌정보에 대한 비밀유지 ···········································129

5. 수정신고 및 기한 후 신고 ···········································130