회계 | 호주에서 새 사업을 시작할때...
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작성자 권신정 작성일2013-01-31 07:27 조회1,158회 댓글2건관련링크
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브리스번과 골드코스트 지역에서 하루에도 참 많은 전화를 받습니다만, 전화 통화로는 설명의 한계가 있어서, 오늘 이렇게 지면을 빌어서 중요한 몇 가지 내용을 적습니다.
호주는 한국과 비슷하면서도 다른 경제 활동의 개체 (Entity)들이 있습니다 (저도 사실 한국 세법은 잘 모릅니다^^). 가장 대표적인 것이 흔히들 말하는 자영업자 (Sole trader), Partnership (동업관계), Company (회사), Trust (한국인들에게는 생소한 개념) 입니다.
고용이 되어서 일하시는 분이 아니라면, 호주에서 비지니스를 하실 때 위에 말씀드린 개체의 하나가 되어서 비지니스를 하시고 세금을 납부하셔야 합니다.
한국에서 새로 이민오신 분, 이민을 목적으로 비지니스를 해보시고 싶은 분들은 본격적인 비지니스 시작에 앞서, 먼저 본인에게 가장 적합한 경제 활동 개체가 무엇인지 선택을 하셔야 합니다.
그럼 그선택 기준은 무엇일까요? 그 기준은 모든 분들이 가장 관심 있어 하시는 세율입니다. 절세를 위한 방법이 되겠지요.
내 비지니스에는 어떤 개체가 가장 유리한지 예상 매출과 각자의 재정상태와 재산 상태등등 여러가지를 비교해서 개체를 정하게 됩니다.
자영업자와 회사에 대해서 우선 비교해 보기로 하겠습니다. 자영업자는 누진세율 (0 % - 47.5 %)이 적용되는 반면, 회사(company)는 무조건 수익의 30%를 세금을 납부해셔야 합니다. 비지니스 규모가 크신 분들은 회사가 더 유리하고, 30%보다 적은 세율에 해당하시는 분들은 그래서 자영업자가 유리합니다.
그리고 위험(risk)이 많은 사업은 회사라는 개체가 매력적입니다. 개인의 경우, 부채에 관해 무한 책임인 반면, 많은 분들이 회사를 설립하시는 이유 중의 하나인 유한책임 (limited liability)이기 때문입니다.
이 밖에도 동업관계인 partnership이 가능하신 분들은 각 파트너가 수입을 분배해서 세율이 낮아집니다. 10만불 소득을 혼자 세금을 내시는 것과 2명 혹은 3명이 나누어서 세금을 내는 것과 많은 세율 차이가 있습니다.
한국인에게는 생소한 trust 라는 개체도 주로 가족간의 family trust를 만들어서 소득을 분배하는, 호주인들에게서는 널리 쓰이는 방법입니다. 원리는 많은 사람들이 소득을 분배해서 세율을 낮춘다는 원리입니다.
실제로 비지니스 시작 전에 이런 결정 없이 급한 마음에 비지니스를 매입하시거나 사업장 임대를 하신 분의 경우입니다.
만약, 미리 결정하신 개체가 높은 세율로 인해 변경이 불가피한 경우, 많은 시간과 비용이 들어갑니다. 이유는 다른 개체로 모든 비지니스 서류에 서명하시고 일을 진행 하셨기 때문입니다.
그래서 호주에서 새로 비지니스를 시작하시려는 분들께서는 반드시 비지니스 시작 전에 회계사와 상담하셔서 본인에게 가장 적합한 개체를 선택하신 후 일을 진행하시라고 말씀드리고 싶습니다.
모든 일이 그러하듯 시작이 중요한 이유겠지요. 그래서 다음주 부터 몇 주동안 새로 비지니스를 시작하시는 분들이 알아야 할 전반적인 내용을 다뤄 볼까합니다.
건강한 한 주 보내시고, 다음 주에도 유익한 내용으로 다시 찾아 뵙겠습니다.
Disclaimer: 상기 내용은 일반적인 세무와 회계상식 안내문이며, 이에 대한 어떠한 법률적인 책임을 지지 않습니다.
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