메이플 | 중국인이 중국에서 콘텐츠 제작 용역 제공시 원천징수 여부

기타 중국인이 중국에서 콘텐츠 제작 용역 제공시 원천징수 여부

페이지 정보

작성자 세무회계
댓글 댓글 17건 조회Hit 7,100,329회 작성일Date 22-08-17 18:14

본문

Q. 중국 국적자(한국 비거주자)가 중국에 거주하면서 중국에서 국내법인인 당사의 외주용역을 수행하고 있습니다. 해당 용역의 내용은 용역 제공자의 SNS 계정을 이용하여 당사의 서비스를 홍보하는 마케팅 콘텐츠를 제작하는 것입니다. 이 경우 인적용역소득(독립적 인적용역)으로 보아 용역대가 지급시 원천징수를 하지 않아도 되는지 궁금합니다.

A. 귀 질의에서 중국 거주자가 중국에서 한국법인에게 서비스를 홍보하는 콘텐츠를 제작하여 공급하고 대가를 받는 경우, 한-중국 조세조약 제14조(독립적 인적용역)에 따라 한국에서 과세되지 않는 것으로 판단됩니다. 즉 원천징수 대상이 아닌 것으로 보입니다.

관련규정 : 한중 조세조약 제14조[독립적 인적용역]

이전글일본법인의 산업적 장비의 양도대가에 대한 원천징수 여부 22.08.17
다음글건축물에 딸린 보일러 설치시 취득세 및 재산세 과세 문제 22.08.17

댓글목록

백링크님의 댓글

백링크 작성일 Date 23-02-02 22:32

한화가 결승으로 가버리는 경우의수 seo 검색엔진최적화 https://koreanzz.co.kr 백링크 https://directphone.co.kr 폰테크 https://phonestar.org 폰테크

법식님의 댓글

법식 작성일 Date 23-02-08 02:29

https://backlink-admin.com バックリンク被リンク https://koreanzz.co.kr 백링크 https://backlink-admin.com https://ycfec.or.kr https://gamebee.co.kr https://toyhubh.cafe24.com https://toyhubh.cafe24.com https://toyhubh.cafe24.com https://gamebee.co.kr https://phonestar.org https://linktr.ee/3siavern94wv https://linktr.ee/futi_sedric https://linktr.ee/sjxxqa_538 https://linktr.ee/w4s0oa_992 https://linktr.ee/kyliebohay https://linktr.ee/kiniijah_tigran https://linktr.ee/dadxyray_lazar https://linktr.ee/kingdefid_tobby https://linktr.ee/mechestacey490 https://linktr.ee/backlinkkorea https://linktr.ee/3iym83gkjd7f https://directphone.co.kr

accumulated님의 댓글

accumulated 작성일 Date 23-02-22 05:59

https://btcrt.co.kr 백링크

surroundings님의 댓글

surroundings 작성일 Date 23-02-26 08:07

https://koreanzz.co.kr https://sogigift.kr https://dhus.co.kr https://bou.or.kr https://ycfec.or.kr https://201studio.co.kr https://jonggun.co.kr

surroundings님의 댓글

surroundings 작성일 Date 23-02-27 10:20

https://btcrt.co.kr 백링크

auction님의 댓글

auction 작성일 Date 23-03-01 07:12

https://koreanzz.co.kr https://sogigift.kr https://dhus.co.kr https://bou.or.kr https://ycfec.or.kr https://201studio.co.kr https://jonggun.co.kr

auction님의 댓글

auction 작성일 Date 23-03-07 14:45

https://btcrt.co.kr 백링크

법장님의 댓글

법장 작성일 Date 23-04-26 16:34

<a href="https://newsite.co.kr/" target="_blank">홈페이지제작</a>

원추면님의 댓글

원추면 작성일 Date 23-04-28 02:01

괴담이설님의 댓글

괴담이설 작성일 Date 23-04-29 15:25

볶음밥님의 댓글

볶음밥 작성일 Date 23-05-01 08:55

<a href="https://hdevent79.kr/" target="_blank">인터넷가입</a>

바카라사이트님의 댓글

바카라사이트 작성일 Date 23-06-21 11:32

I eat while holding my laptop. I'm looking for my own hobby. I found you. You are really good at creating a site. good job;)
https://8mod.net/baccaratsite/

jiuer7845님의 댓글

jiuer7845 작성일 Date 23-08-04 11:45

https://www.yeezyadidas.de/ Yeezy
https://www.yeezys.co/ Yeezys
https://www.jordan-1.org/ Jordan 1
https://www.air-jordan1.com/ Air Jordan 1
https://www.nikejordan1.com/ Nike Jordan 1
https://www.jordan-1s.com/ Jordan 1S
https://www.jordan1.uk.com/ Jordan 1
https://www.jordans-shoes.com/ Jordan Shoes
https://www.jordan-shoes.us.com/ Jordan Shoes
https://www.nikeuk.uk.com/ Nike UK
https://www.yeezy-450.com/ Yeezy 450
https://www.jordanretro4.com/ Jordan Retro 4
https://www.nikeoutletstoreonlineshopping.us/ Nike Outlet Store Online Shopping
https://www.yeezy.uk.com/ YEEZY
https://www.adidasyeezyofficialwebsite.com/ Adidas Yeezy Official Website
https://www.yeezy350.uk.com/ Yeezy 350
https://www.air-jordan4.com/ Air Jordan 4
https://www.yeezyfoam-runner.com/ Yeezy Foam Runner
https://www.yeezyslides.us.com/ Yeezy Slides
https://www.ray-ban-glasses.us.com/ Ray Ban Glasses
https://www.adidasuk.uk.com/ Adidas UK
https://www.nflshopofficialonlinestore.com/ NFL Shop Official Online Store
https://www.yeezys-slides.us.com/ Yeezy Slides
https://www.yeezyadidass.us.com/ Adidas Yeezy
https://www.350yeezy.us.com/ Yeezy 350
https://www.yeezyy.us.com/ Yeezy
https://www.yeezy350s.us.com/ Yeezy 350
https://www.shoesyeezys.us.com/ Yeezy Shoes
https://www.yeezys.uk.com/ Yeezys
https://www.off-white.us.org// Off White
https://raybansales.us/ Ray Ban
https://www.adidasyeezy.uk.com/ Adidas Yeezy
https://www.yzyshoes.us.com/ Yeezy Shoes
https://www.yeezy-shoes.us.com/ Yeezy Shoes
https://www.yeezy-700.us.com/ Yeezy 700
https://www.yeezyadidas.de/ Adidas Yeezy
https://www.yeezys.co/ Yeezy
https://www.jordan-1.org/ Nike Jordan 1
https://www.air-jordan1.com/ Jordan 1
https://www.nikejordan1.com/ Jordan 1
https://www.jordan-1s.com/ Jordan 1
https://www.jordan1.uk.com/ Jordan UK
https://www.jordans-shoes.com/ Jordans Shoes
https://www.jordan-shoes.us.com/ Jordan
https://www.nikeuk.uk.com/ Nike
https://www.yeezy-450.com/ Yeezy
https://www.jordanretro4.com/ Jordan 4
https://www.nikeoutletstoreonlineshopping.us/ Nike Outlet
https://www.yeezy.uk.com/ YEEZY UK
https://www.adidasyeezyofficialwebsite.com/ Adidas Yeezy
https://www.yeezy350.uk.com/ Yeezy uk
https://www.air-jordan4.com/ Jordan 4
https://www.yeezy-supply.com/ Yeezys Supply
https://www.yeezyfoam-runner.com/ Yeezy
https://www.yeezyslides.us.com/ YEEZY
https://www.ray-ban-glasses.us.com/ Ray Bans Sunglasses
https://www.adidasuk.uk.com/ Adidas
https://www.nflshopofficialonlinestore.com/ NFL Shop
https://www.yeezys-slides.us.com/ Yeezys
https://www.yeezyadidass.us.com/ Adidas Yeezys
https://www.350yeezy.us.com/ Yeezy 350 V2
https://www.yeezyy.us.com/ Yeezys
https://www.yeezy350s.us.com/ Yeezy Boost 350
https://www.shoesyeezys.us.com/ Yeezys Shoes
https://www.yeezys.uk.com/ Yeezy
https://raybansales.us/ Ray Bans
https://www.adidasyeezy.uk.com/ Yeezy
https://www.yzyshoes.us.com/ Yeezys
https://www.yeezy-slides.org/ Adidas Yeezy Slides
https://www.yeezy-shoes.us.com/ Yeezy
https://www.yeezy-700.us.com/ Yeezy
https://cheapyeezysonline.com/ Cheap Yeezys
https://yeezysupplystore.com/ Yeezy Supply
https://www.yeezyshoesonline.com/ Yeezy Shoes
https://www.yeezys-supply.us.com/ Yeezy Supply
https://www.yeezys-supply.us.com/ Yeezys
https://www.yeezy-s.com/ Yeezy Shoes
https://www.yeezy-s.us/ Yeezy
https://yeezysale.us/ Yeezy
https://www.pandorajewelries.us.com/ Pandora Jewelry
Tags:yeezy shoes, Yeezy, Adidas Yeezy

https://www.yeezyadidas.de/ Yeezy
https://www.yeezys.co/ Yeezys
https://www.jordan-1.org/ Jordan 1
https://www.air-jordan1.com/ Air Jordan 1
https://www.nikejordan1.com/ Nike Jordan 1
https://www.jordan-1s.com/ Jordan 1S
https://www.jordan1.uk.com/ Jordan 1
https://www.jordans-shoes.com/ Jordan Shoes
https://www.jordan-shoes.us.com/ Jordan Shoes
https://www.nikeuk.uk.com/ Nike UK
https://www.yeezy-450.com/ Yeezy 450
https://www.jordanretro4.com/ Jordan Retro 4
https://www.nikeoutletstoreonlineshopping.us/ Nike Outlet Store Online Shopping
https://www.yeezy.uk.com/ YEEZY
https://www.adidasyeezyofficialwebsite.com/ Adidas Yeezy Official Website
https://www.yeezy350.uk.com/ Yeezy 350
https://www.air-jordan4.com/ Air Jordan 4
https://www.yeezyfoam-runner.com/ Yeezy Foam Runner
https://www.yeezyslides.us.com/ Yeezy Slides
https://www.ray-ban-glasses.us.com/ Ray Ban Glasses
https://www.adidasuk.uk.com/ Adidas UK
https://www.nflshopofficialonlinestore.com/ NFL Shop Official Online Store
https://www.yeezys-slides.us.com/ Yeezy Slides
https://www.yeezyadidass.us.com/ Adidas Yeezy
https://www.350yeezy.us.com/ Yeezy 350
https://www.yeezyy.us.com/ Yeezy
https://www.yeezy350s.us.com/ Yeezy 350
https://www.shoesyeezys.us.com/ Yeezy Shoes
https://www.yeezys.uk.com/ Yeezys
https://www.off-white.us.org// Off White
https://raybansales.us/ Ray Ban
https://www.adidasyeezy.uk.com/ Adidas Yeezy
https://www.yzyshoes.us.com/ Yeezy Shoes
https://www.yeezy-shoes.us.com/ Yeezy Shoes
https://www.yeezy-700.us.com/ Yeezy 700
https://www.yeezyadidas.de/ Adidas Yeezy
https://www.yeezys.co/ Yeezy
https://www.jordan-1.org/ Nike Jordan 1
https://www.air-jordan1.com/ Jordan 1
https://www.nikejordan1.com/ Jordan 1
https://www.jordan-1s.com/ Jordan 1
https://www.jordan1.uk.com/ Jordan UK
https://www.jordans-shoes.com/ Jordans Shoes
https://www.jordan-shoes.us.com/ Jordan
https://www.nikeuk.uk.com/ Nike
https://www.yeezy-450.com/ Yeezy
https://www.jordanretro4.com/ Jordan 4
https://www.nikeoutletstoreonlineshopping.us/ Nike Outlet
https://www.yeezy.uk.com/ YEEZY UK
https://www.adidasyeezyofficialwebsite.com/ Adidas Yeezy
https://www.yeezy350.uk.com/ Yeezy uk
https://www.air-jordan4.com/ Jordan 4
https://www.yeezy-supply.com/ Yeezys Supply
https://www.yeezyfoam-runner.com/ Yeezy
https://www.yeezyslides.us.com/ YEEZY
https://www.ray-ban-glasses.us.com/ Ray Bans Sunglasses
https://www.adidasuk.uk.com/ Adidas
https://www.nflshopofficialonlinestore.com/ NFL Shop
https://www.yeezys-slides.us.com/ Yeezys
https://www.yeezyadidass.us.com/ Adidas Yeezys
https://www.350yeezy.us.com/ Yeezy 350 V2
https://www.yeezyy.us.com/ Yeezys
https://www.yeezy350s.us.com/ Yeezy Boost 350
https://www.shoesyeezys.us.com/ Yeezys Shoes
https://www.yeezys.uk.com/ Yeezy
https://raybansales.us/ Ray Bans
https://www.adidasyeezy.uk.com/ Yeezy
https://www.yzyshoes.us.com/ Yeezys
https://www.yeezy-slides.org/ Adidas Yeezy Slides 
https://www.yeezy-shoes.us.com/ Yeezy
https://www.yeezy-700.us.com/ Yeezy
https://cheapyeezysonline.com/ Cheap Yeezys
https://yeezysupplystore.com/ Yeezy Supply
https://www.yeezyshoesonline.com/ Yeezy Shoes
https://www.yeezys-supply.us.com/ Yeezy Supply
https://www.yeezys-supply.us.com/ Yeezys
https://www.yeezy-s.com/ Yeezy Shoes
https://www.yeezy-s.us/ Yeezy
https://yeezysale.us/ Yeezy
https://www.pandorajewelries.us.com/ Pandora Jewelry
Tags:yeezy shoes, Yeezy, Adidas Yeezy

suti님의 댓글

suti 작성일 Date 24-02-06 23:36

putri님의 댓글

putri 작성일 Date 24-02-13 13:01

gialng님의 댓글

gialng 작성일 Date 24-02-16 17:38

desi님의 댓글

desi 작성일 Date 24-03-31 23:28

https://situscuanserverthailand.blogspot.com/2024/03/memahami-situs-toto-fenomena-perjudian.html