Home   >   교민정보   >   [캄보디아 투자] 부동산 임대사업 시 세법 상으로 고려해야 할 점

[캄보디아 투자] 부동산 임대사업 시 세법 상으로 고려해야 할 점

기사입력 : 2014년 03월 20일

질문 128.  캄보디아에서 아파트(콘도미니엄)에 투자를 해서 임대수입을 얻고자 하는 일본투자가들로부터 최근 많은 문의를 받고 있습니다. 즉 부동산 임대사업을 할 경우에 세법 상으로 어떤 점을 고려해야 하나요?

 

답변

캄보디아 세법상 3개월간 상품의 매출액이 125백만 리엘(약 31,250불) 이상이거나 3개월간 용역의 매출액이 60백만 리엘(약 15,000불) 이상인 경우에는 실질과세 사업자(real regime of taxation) 에 해당하며 매월 세무신고를 자진하여 신고(self assessment)하여야 합니다. 즉 임대수입을 용역의 제공이라고 간주할 경우에 월 임대수익이 5,000불 이상인 경우에는 법인설립을 하여야 하며 매월 세무신고 및 부가세 대상 사업자가 됩니다.

예를 들면, 매월 임대 수익이 5,000불이 넘는 경우에는 임대료를 청구할 경우에 반드시 부가가치세를 부과하여 세금계산서를 발행하여야 합니다. 임차인이 개인이든 법인이든 상관없이 부가가치세를 부과하여 다음 달 20일까지 관할 세무서에 매출 부가가치세를 납부하여야 합니다. 만일에 임차인이 개인인 경우에는 임대료 전액을 받게 되지만, 임차인이 법인 사업자의 경우에는 임차료의 10%에 해당하는 금액이 원천 징수되어야 합니다. 즉 임차료의 90%를 수령하게 되며, 임차인은 임대료의 10%를 원천징수세로 관할 세무서에 다음달 15일까지 신고 및 납부를 하여야 합니다.

가령 매월 임대 수익이 5,000불 미만인 경우에는 굳이 법인 설립을 할 필요가 없이 개인 또는 개인사업자로써 임대사업을 할 수 있습니다. 또한 임차료를 부과 시에 세금계산서를 발행할 필요가 없습니다. 만일에 임차인이 개인인 경우에는 계약된 임차료 전액을 수령하면 되나, 임차인이 법인인 경우에는 임차법인은 임차료의 10%에 해당하는 금액을 원천 징수하여 다음달 15일까지 신고 납부하여야 하므로 임대인은 임차료의 90%만 수령할 수 있게 됩니다.

위 내용을 간단하게 요약하면 아래와 같습니다.

149

세법의 학술적인 논리 측면에서 볼 때 원천징수세와 부가가치세를 동시에 부과하는 것은 그리 합리적이지 않습니다. 즉 원천징수세는 세원을 확보하기가 어려운 경우에 세금 징수방법의 한 수단일 뿐이므로 임차인과 임대인이 모도 법인 사업자의 경우에는 원천징수세를 부과할 필요가 없이 부가가치세로써 충분합니다. 향후 세법 개정이 할 때 이 부분은 개정되어야 할 부분입니다.

/ (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

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