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韩国个人税收以公历年度为纳税年度。纳税人必须在次年5月31日前申报并交纳税款。永久离开韩国的纳税人从本年1月1日起至离境之日为一个纳税年度,在离境前申报交纳税款。 只取得A类所得(指在韩国工作收到的韩元收入或受雇于境外公司由韩国国内实体支付的外币收入)的纳税人不需要提交年度申根表,因为其雇主已按月预提其工资所得税。在纳税年度终了,发一张纳税义务及税款决算证明。A类所得的纳税人如同时收到其他来源的所得,例如B类所得、利息、股息、租金等,必须在次年5月31日前申报其综合性收入。
Korean personal tax is based on the calendar year as tax year. Taxpayers must declare and pay tax before May 31 of the following year. Taxpayers leaving Korea permanently from January 1 this year to the date of departure will be one tax year, and will declare their tax payment before departure. Taxpayers earning category A incomes only (ie Korean won in their job in Korea or foreign companies hired by a foreign company for payment by a Korean domestic entity) do not need to submit an annual Schengen form because their employer has accrued their salary on a monthly basis Income tax. At the end of the tax year, a tax liability and tax settlement certificate is issued. Taxpayers in category A who have received income from other sources at the same time, such as category B income, interest, dividends and rent, must declare their consolidated income by May 31 of the following year.