로고

메이플
로그인 회원가입
  • 세무자료
  • 세무자료

    법인세 중국경내 노무제공에 대한 기업소득세의 외국납부세액공제 여부

    페이지 정보

    profile_image
    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 47,644회   작성일Date 23-11-24 10:49

    본문

    Q. 당법인은 LCD 검사장비를 제조하여 중국에 납품하는 바, 이에 따른 제품의 조립ㆍ현장설치 및 교육을 위하여 당법인의 임직원을 약 3주간 파견하였습니다. 그 외의 중국 내 별도의 사업장이나 영업소는 없습니다. 중국 거래처에서는 제품의 납품대가 중 15%를 노무대가로 판단하여 “비거주기업 파견인원의 중국경내 노무제공에 대한 기업소득세”를 원천징수하였습니다.
    이러한 경우, 내국법인이 중국에서 납부한 “비거주기업 파견인원의 중국경내 노무제공에 대한 기업소득세”가 외국납부세액공제 적용 대상인지 궁금합니다.

    A. 법인세법 제57조에 따른 외국납부세액공제는 외국 정부의 세법 및 조세조약에 따라 적정하게 납부한 외국법인세에 대해서 법인세법 제57조 제1항에 따른 공제한도 내에서 세액공제를 적용하는 것으로서, 한국-중국 조세조약 제7조에 따라 외국법인의 사업소득에 대해서는 중국 내 고정사업장이 존재하고 그 고정사업장에 귀속되는 소득에 대해서만 중국에서 과세할 수 있는 것이므로, 중국 내 고정사업장이 존재하지 아니하거나 존재하더라도 그 고정사업장에 귀속되는 소득이 아닌 소득에 대해서는 중국에 과세권이 없는 바, 과세권이 없음에도 불구하고 납부한 외국법인세에 대해서는 외국납부세액공제를 적용할 수 없는 것으로 사료됩니다.
    관련규정 : 법인세법 제57조[외국납부세액공제 등], 한중 조세조약 제5조[고정사업장]

    737e1026ea055e0479e9a69a96950de9_1700790532_4531.jpg
     

    댓글목록

    profile_image

    888999님의 댓글

    888999 작성일 Date

    https://www.strongarmsports.com/  best rummy app
    https://www.strongarmsports.com/  junglee rummy apk
    https://www.strongarmsports.com/  new earning app
    https://www.strongarmsports.com/  real rummy
    https://www.strongarmsports.com/  rummy baazi
    https://www.strongarmsports.com/  rummy boss
    https://www.strongarmsports.com/  rummy circle app
    https://www.strongarmsports.com/  rummy game download
    https://www.strongarmsports.com/  rummy perfect
    https://www.strongarmsports.com/  rummy runs
    https://www.strongarmsports.com/  rummy villa
    https://www.strongarmsports.com/  rummyculture download apk
    https://www.strongarmsports.com/  a23 download
    https://www.strongarmsports.com/  define rummy
    https://www.strongarmsports.com/  gamezy apk
    https://www.strongarmsports.com/  gamezy app
    https://www.strongarmsports.com/  gin rummy
    https://www.strongarmsports.com/  holy rummy apk
    https://www.strongarmsports.com/  junglee rummy online
    https://www.strongarmsports.com/  mpl customer care number
    https://www.strongarmsports.com/  my 11 circle customer care number
    https://www.strongarmsports.com/  play rummy online real money
    https://www.strongarmsports.com/  rammy calchar
    https://www.strongarmsports.com/  rumm
    https://www.strongarmsports.com/  rummy apk download
    https://www.strongarmsports.com/  rummy league
    https://www.strongarmsports.com/  rummy new
    https://www.strongarmsports.com/  rummy top
    https://www.strongarmsports.com/  rummycircle app
    https://www.strongarmsports.com/  rummycircle com
    https://www.strongarmsports.com/  ultimate rummy
    https://www.strongarmsports.com/  ace rummy
    https://www.strongarmsports.com/  download apk
    https://www.strongarmsports.com/  junglee games
    https://www.strongarmsports.com/  jungleerummy.com to access
    https://www.strongarmsports.com/  online rummy apk
    https://www.strongarmsports.com/  rummy best app
    https://www.strongarmsports.com/  rummy bonus 50 rupees free
    https://www.strongarmsports.com/  rummy cards
    https://www.strongarmsports.com/  rummy cash game
    https://www.strongarmsports.com/  rummy circle app download
    https://www.strongarmsports.com/  rummy circle customer care number
    https://www.strongarmsports.com/  rummy hands
    https://www.strongarmsports.com/  rummy online cash game app download
    https://www.strongarmsports.com/  rummy plus
    https://www.strongarmsports.com/  rummy poker
    https://www.strongarmsports.com/  rummy poker game
    https://www.strongarmsports.com/  rummy queen
    https://www.strongarmsports.com/  rummy sarkal
    https://www.strongarmsports.com/  rummy wealth 555
    https://www.strongarmsports.com/  rummy win apk
    https://www.strongarmsports.com/  rummycircle login
    https://www.strongarmsports.com/  rummycircle online cash game
    https://www.strongarmsports.com/  rummyculture app download
    https://www.strongarmsports.com/  ace23
    https://www.strongarmsports.com/  junglee rummy customer care number
    https://www.strongarmsports.com/  khelplay rummy
    https://www.strongarmsports.com/  play online
    https://www.strongarmsports.com/  rummy 100 bonus
    https://www.strongarmsports.com/  rummy 9
    https://www.strongarmsports.com/  rummy bhai
    https://www.strongarmsports.com/  rummy com
    https://www.strongarmsports.com/  rummy hero
    https://www.strongarmsports.com/  rummy lobby
    https://www.strongarmsports.com/  rummy modern apk download
    https://www.strongarmsports.com/  rummy movie
    https://www.strongarmsports.com/  rummy nabob apk download
    https://www.strongarmsports.com/  rummy rummy
    https://www.strongarmsports.com/  super rummy
    https://www.strongarmsports.com/  13 card rummy
    https://www.strongarmsports.com/  a23 rummy download
    https://www.strongarmsports.com/  best rummy
    https://www.strongarmsports.com/  cash game app
    https://www.strongarmsports.com/  culture rummy
    https://www.strongarmsports.com/  dash rummy
    https://www.strongarmsports.com/  gamezy apk download
    https://www.strongarmsports.com/  gamezy rummy
    https://www.strongarmsports.com/  jaglee rammy.com
    https://www.strongarmsports.com/  jangali rami
    https://www.strongarmsports.com/  joy rummy apk
    https://www.strongarmsports.com/  junglee rummy circle
    https://www.strongarmsports.com/  legal rummy
    https://www.strongarmsports.com/  modern rummy
    https://www.strongarmsports.com/  my circle 11 login
    https://www.strongarmsports.com/  online rummy circle
    https://www.strongarmsports.com/  playship rummy
    https://www.strongarmsports.com/  poker circle
    https://www.strongarmsports.com/  real cash earning app
    https://www.strongarmsports.com/  rum rummy
    https://www.strongarmsports.com/  rummy circle online
    https://www.strongarmsports.com/  rummy circle online cash game
    https://www.strongarmsports.com/  rummy games all
    https://www.strongarmsports.com/  rummy heart
    https://www.strongarmsports.com/  rummy points
    https://www.strongarmsports.com/  rummy wealth apk download
    https://www.strongarmsports.com/  rummycircle apk
    https://www.strongarmsports.com/  rummycircle apk download
    https://www.strongarmsports.com/  rummyculture online cash game download
    https://www.strongarmsports.com/  taj rummy
    https://www.strongarmsports.com/  top rummy
    https://www.strongarmsports.com/  you know rummy
    https://www.strongarmsports.com/  123 rummy
    https://www.strongarmsports.com/  a23 apk download
    https://www.strongarmsports.com/  a23 plus
    https://www.strongarmsports.com/  ace2three plus app apk download
    https://www.strongarmsports.com/  bonus app
    https://www.strongarmsports.com/  circle game
    https://www.strongarmsports.com/  earning app game
    https://www.strongarmsports.com/  free fire customer care number
    https://www.strongarmsports.com/  free online cash winning games in india
    https://www.strongarmsports.com/  funny rummy
    https://www.strongarmsports.com/  gamezy app download
    https://www.strongarmsports.com/  happy rummy
    https://www.strongarmsports.com/  indian rummy - play rummy card
    https://www.strongarmsports.com/  indian rummy app download
    https://www.strongarmsports.com/  junglee rummy free
    https://www.strongarmsports.com/  live rummy
    https://www.strongarmsports.com/  may 11 circle
    https://www.strongarmsports.com/  my11circle customer care number
    https://www.strongarmsports.com/  real cash rummy
    https://www.strongarmsports.com/  rummy 50
    https://www.strongarmsports.com/  rummy circle game
    https://www.strongarmsports.com/  rummy club apk
    https://www.strongarmsports.com/  rummy enjoy
    https://www.strongarmsports.com/  rummy expert
    https://www.strongarmsports.com/  rummy king apk
    https://www.strongarmsports.com/  rummy m
    https://www.strongarmsports.com/  rummy modern app
    https://www.strongarmsports.com/  rummy modern download
    https://www.strongarmsports.com/  rummy rules 13 card
    https://www.strongarmsports.com/  rummy rush
    https://www.strongarmsports.com/  rummy vivo
    https://www.strongarmsports.com/  rummy with
    https://www.strongarmsports.com/  rummycircle download
    https://www.strongarmsports.com/  rummyculture apk download
    https://www.strongarmsports.com/  teen patti cash game
    https://www.strongarmsports.com/  tiger dragon game
    https://www.strongarmsports.com/  winzo rummy
    https://www.strongarmsports.com/  a23 fantasy app
    https://www.strongarmsports.com/  a23 games
    https://www.strongarmsports.com/  a23 rummy apk download
    https://www.strongarmsports.com/  basic rummy
    https://www.strongarmsports.com/  jackpot rummy
    https://www.strongarmsports.com/  joker rummy
    https://www.strongarmsports.com/  joy rummy plus
    https://www.strongarmsports.com/  junglee rummy 50 rupees free
    https://www.strongarmsports.com/  junglee rummy game
    https://www.strongarmsports.com/  junglee rummy.com login
    https://www.strongarmsports.com/  junglee rummy: play rummy game
    https://www.strongarmsports.com/  money earning apps games
    https://www.strongarmsports.com/  my 11 circle rummy
    https://www.strongarmsports.com/  new rummy apk
    https://www.strongarmsports.com/  new rummy game
    https://www.strongarmsports.com/  online rummy cash
    https://www.strongarmsports.com/  online rummy cash games
    https://www.strongarmsports.com/  osom rummy
    https://www.strongarmsports.com/  play rummy online
    https://www.strongarmsports.com/  rainbow rummy
    https://www.strongarmsports.com/  rummy 100
    https://www.strongarmsports.com/  rummy adda apk
    https://www.strongarmsports.com/  rummy bears
    https://www.strongarmsports.com/  rummy game app
    https://www.strongarmsports.com/  rummy guru apk
    https://www.strongarmsports.com/  rummy jackpot
    https://www.strongarmsports.com/  rummy k
    https://www.strongarmsports.com/  rummy kapoor
    https://www.strongarmsports.com/  rummy khel
    https://www.strongarmsports.com/  rummy lite
    https://www.strongarmsports.com/  rummy mobile
    https://www.strongarmsports.com/  rummy modern pro
    https://www.strongarmsports.com/  rummy sarkar
    https://www.strongarmsports.com/  rummycircle ad
    https://www.strongarmsports.com/  rummycircle advertisement
    https://www.strongarmsports.com/  rummycircle app download
    https://www.strongarmsports.com/  rummycircle customer care number
    https://www.strongarmsports.com/  rummyculture app
    https://www.strongarmsports.com/  rummyculture app download apk latest version
    https://www.strongarmsports.com/  teen patti master customer care number
    https://www.strongarmsports.com/  top rummy apps
    https://www.strongarmsports.com/  uno rummy
    https://www.strongarmsports.com/  www.a23.com download
    https://www.strongarmsports.com/  a23 app download
    https://www.strongarmsports.com/  ace 2 three
    https://www.strongarmsports.com/  best earning game app
    https://www.strongarmsports.com/  bvip login
    https://www.strongarmsports.com/  dragon tiger real cash game
    https://www.strongarmsports.com/  dragon tiger rummy
    https://www.strongarmsports.com/  easy rummy
    https://www.strongarmsports.com/  free rummy games
    https://www.strongarmsports.com/  junglee rummy apk download _apkpure.
    https://www.strongarmsports.com/  junglee rummy app download

    QUICK MENU

    회사소개

    양도소득세

    스토리

    상담문의

    공지사항

    상단으로