Umntu noba a resident okanye i-non-resident yasekorea kuxhomekeke yokuhlala okanye domicileA resident ngu netyala ukuba income tax kwi izinto ingeniso derived ukusuka imithombo kunye ngaphakathi kwaye ngaphandle Korea. Kwesinye isandla, non-resident ngu netyala ukuba income tax kuphela ngomhla izinto ingeniso derived ukusuka imithombo ngaphakathi Korea. I-isikorean umntu income tax indlela isebenzisa unitary ingcamango apho imivuzo ukusuka yonke imithombo ingaba aggregated kwaye taxed e progressive yokutshintsha. Deductions, personal ukukhutshelwa irhafu amatyala ingaba kuvunyelwe phantsi kweemeko ezithile. Izohlwayo zibe assessed kuba ukungaphumeleli ka-kubuyela-filing kwaye irhafu intlawulo. Non-resident ngu netyala kuba irhafu kuphela ngokubhekiselele ingeniso derived ukusuka imithombo ngaphakathi Korea. Zimbini iintlobo ezininzi ezonakeleyo taxing indlela, yehlabathi taxation kwaye ezahlukeneyo taxation, ingaba isicelo eso kwimeko non-resident. Ngokumayela i-non-resident unencwadi domestic zoshishino indawo kwaye othe real estate ingeniso (kungabandakanywa unobumba eyinkunzi uzuza ukusuka transferring ilizwe okanye building), i-global taxation indlela yokwenza yi isetyenziswe kwi aggregate domestic umthombo ngaphandle kokuba ingeniso kuba umhlala-phantsi imali evunyelweyo, ikomkhulu uzuza kwaye timberland ingeniso. Yokugqibela imivuzo a non-resident ingaba taxed kwi enye qho ngonyaka njengoko ukuba isetyenziswe kwi-resident. Ngokumayela ingeniso a non-resident ongenawo a domestic zoshishino indawo, withholding ka-taxation indlela isetyenziswe yi ngamnye domestic umthombo wengeniso.
Non-resident ulindeleke ukuba ahlawule irhafu yengeniso ingeniso ngomhla domestic zoshishino indawo.
Kwimeko non-resident othe akukho domestic zoshishino indawo, income tax sele ukuhlawula kwi-ndawo apho enjalo ingeniso ngu derived. Malunga taxation indlela, ingeniso derived yi-abahlali kwaye non-abahlali ngu ngokulawulwa yehlabathi kwaye schedular taxation. Phantsi yehlabathi taxation inzala, dividend, real estate ingeniso yerente, ushishino ingeniso, umvuzo kwaye imivuzo, yethutyana ipropati ingeniso, pension ingeniso, kwaye enye ingeniso ingaba aggregated kwaye taxed progressively. Kubalulekile notable ukuba inzala kwaye, inzala baba taxed ezweni de, kwaye ke baba okwexeshana ayifakwanga ukusuka yehlabathi taxation. A zidibene ingeniso dividend nenzala olugqithileyo amane ezigidi Uphumelele ngu ngokulawulwa yehlabathi taxation, ngenye indlela izinto ezichaphazela kwaye, inzala ingaba ngokulawulwa withholding werhafu ka-ishumi elinesine. Phantsi schedular taxation, nangona kunjalo, ikomkhulu uzuza, umhlala-phantsi ingeniso, imithi embalwa ingeniso ingaba taxed ngokwahlukeneyo e varying irhafu yokutshintsha. Inzala, dividend (kuquka deemed dividend), real estate ingeniso yerente, ushishino ingeniso, aqhuba kwaye umvuzo, yethutyana ipropati ingeniso, pension ingeniso kwaye enye ingeniso (umz lonxibelelwano imali mbasa, imirhumo wafumana kuba ukusebenzisa copyrighted mathiriyali, umonakalo othe okanye ukuzikhusela kumabango uhlawulo breach okanye ukucinywa ka-isivumelwano njl-njl.) Yehlabathi income tax isiseko ingaba imali eseleyo emva deducting personal ukukhutshelwa ukususela aggregate ka-taxable yehlabathi imivuzo ezifana inzala ingeniso, dividend ingeniso, real estate ingeniso, ushishino ingeniso, aqhuba kwaye umvuzo ingeniso, kwaye enye ingeniso. Ukuhlawula irhafu imali kwi-global ingeniso ingaba aggregate ka-mali kuqala ngokwendlela yi-nokufaka isicelo ngasinye irhafu umyinge successively ukuba umvuzo kwi-afanelekileyo irhafu zokungqamanisa: Non-global ingeniso denotes ingeniso nto ngokwahlukeneyo taxed ukususela yehlabathi ingeniso e varying yokutshintsha. Luquka umhlala-phantsi ingeniso, ikomkhulu uzuza kwaye imithi embalwa ingeniso Schedular ingeniso ngu ngokulawulwa ezahlukeneyo taxation. Ukuhlawula irhafu isiseko ingaba imali eseleyo emva deducting personal ukukhutshelwa ukusuka zahlukeneyo ingeniso isixa-mali (i-personal somthetho sokukhululwa zibe deducted ukuba kukho nayiphi na residual emva deducting ukusuka yehlabathi ingeniso). Ukufumana phandle malunga ezi irhafu ukukhutshelwa kwi-inkcukacha, tyelela iwebhusayithi Zokulungiselela Wezemali kwaye Uqoqosho. I-isikorean umntu income tax indlela isebenzisa unitary ingcamango apho imivuzo ukusuka yonke imithombo ingaba aggregated kwaye taxed e progressive yokutshintsha.
Deductions, personal ukukhutshelwa irhafu amatyala ingaba kuvunyelwe phantsi kweemeko ezithile. A surcharge, inhabitant irhafu, yongezelela income tax kwi-computing ewonke irhafu eyimali Izohlwayo zibe assessed kuba ukungaphumeleli ka-kubuyela-filing kwaye irhafu intlawulo.
Non-resident ngu netyala kuba irhafu kuphela ngokubhekiselele ingeniso derived ukusuka imithombo ngaphakathi Korea. Zimbini iintlobo ezininzi ezonakeleyo taxing indlela, yehlabathi taxation kwaye ezahlukeneyo taxation, ingaba isicelo eso kwimeko non-resident. Ngokumayela i-non-resident unencwadi domestic zoshishino indawo kwaye othe real estate ingeniso (kungabandakanywa unobumba eyinkunzi uzuza ukusuka transferring ilizwe okanye building), i-global taxation indlela yokwenza yi isetyenziswe kwi aggregate domestic umthombo ngaphandle kokuba ingeniso kuba umhlala-phantsi imali evunyelweyo, ikomkhulu uzuza kwaye timberland ingeniso. Yokugqibela imivuzo a non-resident ingaba taxed kwi enye qho ngonyaka njengoko ukuba isetyenziswe kwi-resident. Ngokumayela umvuzo womsebenzi non-resident ongenawo a domestic zoshishino indawo, withholding ka-taxation indlela isetyenziswe yi ngamnye domestic umthombo wengeniso. Non-resident ulindeleke ukuba ahlawule irhafu yengeniso ingeniso ngomhla domestic zoshishino indawo. Kwimeko non-resident othe akukho domestic zoshishino indawo, income tax sele ukuhlawula kwi-ndawo apho enjalo ingeniso ngu derived. Malunga taxation indlela, ingeniso derived yi-abahlali kwaye non-abahlali ngu ngokulawulwa yehlabathi kwaye schedular taxation. Phantsi yehlabathi taxation inzala, dividend, real estate ingeniso yerente, ushishino ingeniso, umvuzo kwaye imivuzo, yethutyana ipropati ingeniso, pension ingeniso, kwaye enye ingeniso ingaba aggregated kwaye taxed progressively. Kubalulekile notable ukuba inzala kwaye, inzala baba taxed ezweni de, kwaye ke baba okwexeshana ayifakwanga ukusuka yehlabathi taxation. A zidibene ingeniso dividend nenzala olugqithileyo amane ezigidi Uphumelele ngu ngokulawulwa yehlabathi taxation, ngenye indlela izinto ezichaphazela kwaye, inzala ingaba ngokulawulwa withholding werhafu ka-ishumi elinesine. Phantsi schedular taxation, nangona kunjalo, ikomkhulu uzuza, umhlala-phantsi ingeniso, imithi embalwa ingeniso ingaba taxed ngokwahlukeneyo e varying irhafu yokutshintsha.
Inzala, dividend (kuquka deemed dividend), real estate ingeniso yerente, ushishino ingeniso, aqhuba kwaye umvuzo, yethutyana ipropati ingeniso, pension ingeniso kwaye enye ingeniso (umz lonxibelelwano imali mbasa, imirhumo wafumana kuba ukusebenzisa copyrighted mathiriyali, umonakalo othe okanye ukuzikhusela kumabango uhlawulo breach okanye ukucinywa ka-isivumelwano njl-njl.) Yehlabathi income tax isiseko ingaba imali eseleyo emva deducting personal ukukhutshelwa ukususela aggregate ka-taxable yehlabathi imivuzo ezifana inzala ingeniso, dividend ingeniso, real estate ingeniso, ushishino ingeniso, aqhuba kwaye umvuzo ingeniso, kwaye enye ingeniso.
Ukuhlawula irhafu imali kwi-global ingeniso ingaba aggregate ka-mali kuqala ngokwendlela yi-nokufaka isicelo ngasinye irhafu umyinge successively ukuba umvuzo kwi-afanelekileyo irhafu zokungqamanisa: Non-global ingeniso denotes ingeniso nto ngokwahlukeneyo taxed ukususela yehlabathi ingeniso e varying yokutshintsha. Luquka umhlala-phantsi ingeniso, ikomkhulu uzuza kwaye imithi embalwa ingeniso Schedular ingeniso ngu ngokulawulwa ezahlukeneyo taxation. Ukuhlawula irhafu isiseko ingaba imali eseleyo emva deducting personal ukukhutshelwa ukusuka zahlukeneyo ingeniso isixa-mali (i-personal somthetho sokukhululwa zibe deducted ukuba kukho nayiphi na residual emva deducting ukusuka yehlabathi ingeniso). Ukufumana phandle malunga ezi irhafu ukukhutshelwa kwi-inkcukacha, tyelela iwebhusayithi Zokulungiselela Wezemali kwaye Uqoqosho.
