Home   >   교민정보   >   캄보디아 투자   >   [캄보디아 투자] 외국사업자 형태에 따른 업무진행 및 세법상 차이점

[캄보디아 투자] 외국사업자 형태에 따른 업무진행 및 세법상 차이점

기사입력 : 2014년 12월 16일

질문 184. 캄보디아 진출 시 독립투자 법인을 설립하는 경우와 지사를 설립하는 경우에 업무진행 및 세법상 차이점은 무엇인지요?

 

답변

캄보디아에서 “Foreign Business”라 함은 캄보디아 내에서 사업을 하기 위해 설립된 외국사업자로 아래와 같이 3가지 형태로 사업을 할 수 있습니다

184

외국사업자의 형태별로 장단점을 비교 설명하면 아래와 같습니다.

184-1

세금의 측면에서 보면 주식회사나 지사의 경우에 다른 점은 모두 동일하나 배당금과 관련된 문제는 다릅니다. 즉 과실 송금이 있을 경우에 주식회사의 경우에는 배당의 형태로 한국으로 송금이 되어야 하므로 법인세 20%를 부담한 후 원천징수세 14%를 추가 부담을 해야 합니다. 반면에 지사의 경우에는 법인세 부담만 하면 배당의 형태가 아닌 과실 송금이므로 별도의 원천징수세의 부담이 없다는 장점이 있습니다.

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

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