[캄보디아 투자] 최소세(Minimum Tax)란 무엇인가요?

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질문 6.

한국 세법에는 없는 최소세(Minimum Tax)라고 하는 세금에 캄보디아에는 있다는데 무엇인가요?  저희 회사는 CDC(캄보디아 투자개발 위원회)로부터 사업승인을 받은 QIP (Qualified Investment Project)업체인데 해당사항이 있나요?

답변

최소세는 실질과세 사업자(real tax regime)의 경우에 만 적용이 되며 년간 총 매출액의 1%를 법인세로 납부하는 제도로써 매달 전월 매출액의 1%를 익월 15일까지 년간 12회 납부를 하는 제도입니다.

(부연 설명)

최소세는 법인소득세와 별도로 구별되는 독특한 세금으로 실질과세 사업자가 이익이 나든 손실이 나든 상관없이 무조건 납부하여야 하는 세금이다. 즉 매월 매출액을 기준으로 1%에 해당하는 금액을 익월 15일까지 납부해야 하므로 연말 결산 시에 적자가 나더라도 최소세를 납부하는 결과가 된다. 단지, QIP업체의 경우에는 법인세 면제기간 동안에는 최소세의 납부의무가 없으나, 법인세 면제기간이 종료되면 최소세의 납부의무가 발생한다.

회계상으로는 매월 납부하는 최소세는 선납법인세로 처리하여야 하며, 매 회계연도 말 세무조정 결과로 산출된 법인소득세와 비교를 하여 법인소득세가 최소세 누적액 보다 클 경우에는 최소세를 차감한 잔액 만을 법인소득세로 납부하도록 되어 있다. 반대로 법인소득세가 최소세보다 적을 경우에는 법인소득세를 추가로 납부할 의무가 없으며 차액은 환급되지 않는다.

한국 세법의 법인세 중간예납과 비슷한 성격을 가지고 있으나 최소세의 납부는 매월 법인세를 선납하는 형태가 되나 세무조정결과 산출된 법인세액보다 클 경우에 그 차액을 환급을 못 받는다는 점에 크게 다르다. 캄보디아의 법인소득세율은 20%로 한국에 비하면 적으나 적자가 나더라도 최소세는 납부하여야 하다는 점에서 보면 불공평한 제도라고 볼 수 있다.

특히 캄보디아 진출한 봉제공장의 경우 대부분CDC로부터 QIP 지정을 받은 법인으로 법인세 면제기간이 동안에는 최소세 납부의무가 없으나, 그 기간이 종료되고 나면 최소세의 납부의무가 발생하므로 적절한 절세대책을 세워야 할 것이다. 참고로 최소세 납부를 유예를 받았다고 할지라도 법인세는 최소세와 별도 규정된 세금이므로 법인세의 납부를 유예 받은 것이 아님에 유의하여야 합니다.  / (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

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