회계 | 해외 소득 자진 신고에 대해서 - 2
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작성자 권신정 작성일2010-03-03 00:00 조회2,300회 댓글2건관련링크
본문
든 분들이 행복한 시간을 보내시고 있을 줄 압니다. 개인적으로 모든 분에게 기쁜 성탄절이 되었으면 합니
다.
이번 주에는 지난 주 칼럼에서 쓴 내용인 해외소득과 양도세 신고에 대해서 세부내용을 소개해 드리려고
합니다.
현재 호주 국세청에서 주목하는 다른 방식의 감사형식입니다. 많은 호주 납세자들이 해외에서의 소득세와
양도소득에 관해 누락하는 경우를 이미 주목하고 있습니다.
예를 들어서, 한국에 투자하신 부동산 양도소득, 은행 계좌에서 나오는 이자및 각종 금융상품에서 나오는
이자에 대한 것들이 대표적입니다. 특히, 여기에서 호주 납세자라는 의미는 회사, 파트너쉽, 개인, 트러스
트를 모두 포함하는 개념입니다.
호주 세무법은 거주자와 비거주자로 모든 납세자를 분류합니다. 비거주자는 높은 소득세율이 적용됩니다.
또한, 비거주자는 호주 밖에서 발생한 소득에 대해서 소득세 신고시 통보하지 않아도 됩니다. 그렇지만, 호
주 거주자 (일반적으로 호주내에서 6개월이상 장기체류자 – 학생비자, 457비자, 영주권자, 시민권자등)들
은 반드시 해외에서 발생한 소득과 양도소득을 신고하셔야 합니다.
일반적으로 영주권자는 호주 영주권을 취득 후, 입국일로부터 세법상 거주자로 인정됩니다. 하지만, 호주
영주권으로 한국에서 생활하시고, 활동하시는 경우에는 세법상 호주 비거주자로 간주됩니다. 참고하시기
바랍니다.
호주 거주자 테스트는 국세청 사이트에 가시면 4가지 테스트가 있습니다. 그 중 원하시는 테스트를 무기명
으로 해보실수 있습니다.
또 다른 하나는 해외에 있는 회사 (company)에서 받는 주식 배당 소득입니다. 한국에서 받으신 주식 배
당 소득도 호주에서 반드시 신고하셔야 합니다. 그리고, 해외에서 버신 금액에 대해서 일부나마 tax offset
(세금 감면: 낼 세금에서 바로 감면해주는 방식)을 신청하실 수는 있습니다.
현재 경기침체로 많은 사업자가 힘든 상황이지만, 호주 국세청에서 보는 시각은 조금 다릅니다. 현재 호주
내수경기가 경기침체전과 비교해서 (소득세 신고기준) 별로 악화되지 않았다고 파악하고 있다고 발표했습
니다.
간단하게 표현하자면, 경기침체로 기업이나 개인이 돈을 벌지 못하면 세금은 물론 안 내서도 됩니다. 허
나, 경기침체와는 별도로 세금 미신고및 조세도피에 관해서는 경기침체와는 아무 상관이 없다는 생각입니
다.
그래서, 꾸준히 이 분야의 감사인력을 대폭 늘리는 추세이고, 감사작업도 점점 세분화되고 있는 실정입니
다. 이미 호주 국세청에서 해외 소득과 관련해서 편지를 받으신 분들이 있는 것으로 압니다. 이 편지의 제
목은 notice to audit입니다. 참고하시기 바랍니다.
본인의 경우를 무기명으로 국세청에 문의하시고 싶으신 경우에는 13 28 61로 연락하시면 됩니다.
이제 2009년도 얼마가 안 남았네요. 잘 마무리 하시기 바랍니다. 건강한 한 주 보내시고, 다음 주에도 유익
한 내용으로 다시 찾아 뵙겠습니다.
Disclaimer: 상기 내용은 일반적인 세무와 회계상식 안내문이며, 이에 대한 어떠한 법률적인 책임을 지지
않습니다.
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