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    법인세 중국경내 노무제공에 대한 기업소득세의 외국납부세액공제 여부

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 42,963회   작성일Date 23-11-24 10:49

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    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]

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