[캄보디아 투자] 외국인 급여세 절감을 위한 처리 방안

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질문 175. 저희 법인은 외국인 노동자가 많은 편인데 대부분의 외국인 노동자가 급여세를 납부하고 싶지 않아서 경영자문 비용으로 처리를 하고 있는데, 적합한 방법인지요?

답변

캄보디아의 세법 상 급여에 대한 세금은 급여액의 크기에 따라서 0-20%까지 순차적으로 세율을 적용합니다. 매월 납부 시 기본 공제 및 부양가족 공제를 받을 수 있으며, 한국과 달리 년말 소득 정산제도는 없이 매월 납부한 것으로 급여세의 납부 및 신고의무는 종료됩니다.복리후생비(fringe benefit) 성격의 비용은 급여세와 달리 일괄적으로 20%의 세율을 적용하고 있습니다.

현재 외국인 급여의 일부를 경영자문비(management fee)로 귀사에서 처리하는 것은 캄보디아 세법상 원천징수세의 대상으로 과표금액의 15%을 원천 징수하여 익월 15일까지 납부하여야 합니다. 만일에 컨설팅 비용이 비거주자에게 지급될 경우에는 원천징수세율을 14%를 적용합니다.

따라서 외국인 급여액에 대한 세금을 절감하는 방안은 급여나 복리후생비가 아닌 다른 항목으로 회계 처리하여야 합니다. 지금처럼 경영컨설팅 비용으로 처리하는 것은 그리 좋은 방법이 아닙니다.

다른 방법으로 회사의 광고선전비 또는 영업비용으로 처리하거나 소모품비로 처리하는 것이 바람직하나 실제적으로 증빙을 만드는데 어려움이 있습니다. 다른 한가지 방법은 부가세 사업자(예를 들면 회계법인이나 법무법인 등)에게 용역비를 지급하는 것으로 처리할 경우에는 원천세 대상은 아니며 단지 매입부가세를 부담하게 되며, 상대 용역비를 받는 측에서는 법인세 대상이 되므로 어떤 형태로든 보전을 해 주어야 하는 문제가 있을 수 있습니다.

또 다른 한가지 방법은 접대비(entertainment expense)로 처리하는 것으로 세법상에 전액 손금으로 인정하지 아니하므로 세법 상의 문제는 전혀 없습니다만 귀사가 이익이 날 경우에 세법 상 이익으로 인정을 못 받는 단점이 있습니다.

해외 사업을 함에 있어서 외국법인은 항상 관할 정부의 관심을 받고 있는 상황이므로 위험을 최소화하기 위해서는 가능한 법에 따라 운영하는 것이 가장 바람직한 방법일 것입니다.

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

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