Home   >   교민정보   >   캄보디아 투자   >   [캄보디아 투자] CDC로부터 투자승인을 받을 시 법인세 면제혜택 기간

[캄보디아 투자] CDC로부터 투자승인을 받을 시 법인세 면제혜택 기간

기사입력 : 2014년 12월 10일

질문 183. 캄보디아 투자개발 위원회로부터 투자승인을 받으면 법인세 면제기간이 6년이라는데 그이상도 가능한가요? 수입자재 및 기계에 대한 관세면제 기간은 얼마간인가요?

 

답변

캄보디아 투자 촉진을 위해서 캄보디아 수상의 직속기관으로 캄보디아의 투자관련 각 부처 (재정경제부, 상업부, 산업자원부, 환경부, 토지관리, 도시계획 및 건설부, 내무부 등)를 하나로 구성하여 일종을 One-Stop서비를 하기 위한 캄보디아 투자개발 위원회(CDC, Council of Development in Cambodia)가 조직되어 있습니다. 다른 개발도상국의 BOI (Board of Investment)에 해당하는 조직으로 투자를 위해서 관련 모든 정부로부터 개별로 인허가를 받을 필요가 없이 CDC를 통하여 비교적 짧은 기간(영업일수로 28일)내에 투자승인을 받을 수 있으며, 일정기간 법인세를 면제 받을 뿐만 아니라 수입장비 및 원부자재에 대한 관세를 면제는 무기한으로 받을 수 있습니다.

CDC로부터 투자 승인을 받은 시점에서 최초 영업수익이 발생한 당해 년도를 포함한 추가 2년을 Trigger Period라고 하며, 그 기간 이후에 추가 3년 동안 법인세 면제를 받습니다. 만일에 Trigger Period기간 동안에 순이익이 발생할 경우에는 그 해에 Trigger Period가 종료되고 그 다음 해부터 3년간 추가로 법인세 면제혜택을 받습니다. Financial Management Law(2007) 제14조 1항에 따르면 추가로 업종별로 투자 금액의 크기에 따라  0년에서 3년간 추가 면제기간의 혜택 (Priority Period)을 볼 수 있습니다.

183

만일에 투자승인을 받은 후 Trigger Period동안에 흑자가 나지 않고 Priority Period가 없는 경우에는 총 5년간 법인세 면제를 받게 됩니다. 만일에 투자승인을 받은 당해년도에 흑자가 발생할 경우에는 Trigger Period가 바로 종료되고 Priority Period이 없은 경우에는 4년밖에 법인세 면제를 받게 됩니다.

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

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