회계 | 현금을 감추는 단 하나의 방법

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작성자 권신정 작성일2014-05-26 11:21 조회2,727회 댓글3건

본문

안녕하세요. 회계사 권신정 입니다. 지난 한 주도 잘 보내셨어요? 이번 주에는 전반적인 회계업무에 대해서 소개하는 잡담 시간입니다. 매 주 쓰려니 이제 뭐 소재도 바닥이 났습니다. 그래서, 그냥 일반적인 생각에 대해서 수다 떠는 시간입니다.

세금… 정말 골치아픈 문제입니다. 장부정리도 힘들고, 영수증도 챙겨야 하고 참 할일이 많습니다. 저 자신도 제 회사와 개인 세금을 정리할때는 지겹습니다. 그래서, 얻은 결론이 사람은 다 똑같은 것 같습니다.

상담을 하다보면, 많은 분들을 만납니다. 어떤 분은 작정을 하시면서 불법에 대해서 질문을 하시고 방법이 없냐고 하십니다. 내가 아는 사람은 회계사가 자료도 안 받고 알아서 신고해준다 (?), 내가 아는 사람은 소득도 나하고 비슷한데 세금은 한 푼도 안 낸다 (?)등 결국은 “내가 아는 사람” 시리즈로 나가십니다. 직업으로 회계일을 하는 저로서도 생전 들어보지도 못 한 말들도 있습니다.

참으로 고민이 됩니다. 고민의 내용은 제 내면의 갈등이 아니라, 상담을 해드리는 손님에 대한 걱정입니다. 제 손님이 되던 안 되던 그게 중요한게 아니라, 저 손님이 계속 저러시면 언젠가는 아주 곤란한 일에 빠지실게 눈이 보이기 때문입니다.

제가 상담때 가장 많이 드리는 말씀은 대충 아래 같습니다.
- GST는 내돈이 아니고, 호주 국세청 돈을 잠시 맡아 두고 있는 것이다. 결론은 남의 돈이다. 그래서, 사업체가 적자라도 이미 받은 GST는 납부하셔야 합니다. 미리 받은 돈에서 10% 자동으로 빠지는 은행계좌도 있답니다. 꼭, 기억하셔야 합니다.
- 반면, 소득세는 소득에 따라 납부합니다. 돈을 벌면 내고, 안 벌면 안내시면 됩니다. 그러니, 너무 걱정 마세요.

제가 처음으로 호주에 왔을때와 현재를 비교하면 상상도 못하게 변했습니다. 학교 출석률이 안되서 학생비자 취소한다고 편지 날라온 제 친구는 이민성 가서 울고 불고 빌고 반성문 쓰고 학교 계속 다닌 경우도 있고, 국세청도 지금처럼 빡빡하지 않고 널널하던 시절이었습니다.

그러나, 법과 제도를 악용하는 사례가 늘어나면서, 이런 사각지대를 막는 새로운 법과 제도가 생기고 있습니다. 이민법이 그렇고, 지금 국세청에서 행하는 개인 과 기업 세무 감사와 새로운 제도들이 이를 증명합니다. 세법이 바뀔때마다 현장에서 일하는 회계사는 참 힘듭니다. 뭘 그리 외워야 할 것도 많고, 읽어야 할 것도 많고, 교육도 많이 받아야 하는지. 안 바뀌는게 제일 좋은데, 세상이 변하다보니 어쩔수 없이 받아들여야 합니다.

최근 호주 국세청을 예전과 비교하면 날라 다니는 수준입니다. 센터링크에서 외국여행 가는 것까지 다 체크하고, 이상한 돈 흐름은 국세청에 자동 통보, 집 팔면 그 기록이 국세청 전산망에 자동으로 리스트 되서 해당 회계사에게 통보됩니다. 내용인즉슨, 이 손님 소득세 신고때 집 판 양도소득세 신고하라는 아주 아주 친절한 편지입니다.

국세청에서 이미 각종 장단기 비자소지자들의 이민성 기록까지 꽤고있는 시대입니다. 엄청난 두뇌회전 (?) 으로 역송금을 하셔서, 연방경찰 조사를 받은 분들도 있습니다. 이 밖에도, 한국에서 송금되어 온 뭉칫돈을 해외소득인지 확인하는 작업이 있습니다. 증명 못 할 시에는 전부 해외소득으로 간주되어서 세금이 추징됩니다.

이런 분들에게 가능한 방법은 딱 한가지라고 말씀드립니다. 마당이 넓은 집을 사셔서 땅파고 묻는 방법 이외에는 없는거 같습니다. 은행에 들어가는 돈은 다 발각되고, 일년내내 외식을 하셔도 3만불 쓰시기 힘듭니다. 해외여행도 추적되고, 신용카드 내역도 추적되고, 집 모기지 빨리 갚는것도 추적되고, 아이들 사립학교도 추적되고, 고급차량은 두말할 것도 없습니다. 한가지 위안을 삼을수 있는 것은 호주 지폐는 플라스틱 돈이라서 썩지 않는 다는 것입니다.

얼마전 발표된 2015년 예산안 이후로 참 썰렁합니다. 문제는 경기침체로 세수가 엄청나게 줄었다는 사실입니다. 솔로몬 왕의 반지 뒤에 이런 귀절이 있다고 합니다. 이 또한 지니가리라. 오늘은 제 잡담이었습니다. 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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lzm00 작성일 17-07-13 22:16

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lzm7.13

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