{"id":39436,"date":"2025-09-13T16:26:49","date_gmt":"2025-09-13T08:26:49","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=39436"},"modified":"2025-09-13T16:26:54","modified_gmt":"2025-09-13T08:26:54","slug":"%ec%9d%b8%eb%8f%84%eb%84%a4%ec%8b%9c%ec%95%84-%ec%8b%b1%ea%b0%80%ed%8f%ac%eb%a5%b4-%ec%a1%b0%ec%84%b8-%ec%a1%b0%ec%95%bd","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/ko\/visas-and-regulations\/indonesia-singapore-tax-treaty\/","title":{"rendered":"\uc778\ub3c4\ub124\uc2dc\uc544-\uc2f1\uac00\ud3ec\ub974 \uc870\uc138 \uc870\uc57d: \uc774\uc911 \uacfc\uc138 \ubc29\uc9c0"},"content":{"rendered":"<p>\uc778\ub3c4\ub124\uc2dc\uc544-\uc2f1\uac00\ud3ec\ub974 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815(DTA)\uc740 \ub3d9\uc77c\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574 \ub450 \ubc88 \uacfc\uc138\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uace0 \uc5b4\ub290 \uad6d\uac00\uc5d0\uc11c \uacfc\uc138\ud560 \uc218 \uc788\ub294\uc9c0\ub97c \uaddc\uc815\ud558\ub294 \uc8fc\uc694 \uaddc\uce59\uc785\ub2c8\ub2e4. \uc774 \uc870\uc57d\uc740 2020\ub144 2\uc6d4 4\uc77c\uc5d0 \uc5c5\ub370\uc774\ud2b8 \ubc0f \uc11c\uba85\ub418\uc5c8\uc73c\uba70, 2021\ub144 7\uc6d4 23\uc77c\uc5d0 \ubc1c\ud6a8\ub418\uc5b4 2022\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4.&nbsp;<\/p>\n\n\n\n<p>\uc774\uc640\ub294 \ubcc4\ub3c4\ub85c, \ud2b9\uc815 BEPS \ub2e4\uc790\uac04 \ub3c4\uad6c(MLI) \uc870\ud56d\uc740 \ub354 \uc77c\ucc0d(2020\ub144 12\uc6d4 26\uc77c) \uc801\uc6a9\ub418\uae30 \uc2dc\uc791\ud588\uc2b5\ub2c8\ub2e4. \uc624\ub298\ub0a0\uc758 \ub0a8\uc6a9 \ubc29\uc9c0 \uac00\ub4dc\ub808\uc77c\uc740 \uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8(28\uc870)\ub97c \ud1b5\ud574 \uc5c5\ub370\uc774\ud2b8\ub41c DTA \uc790\uccb4\uc5d0 \ub0b4\uc7a5\ub418\uc5b4 \uc788\uc73c\ubbc0\ub85c \uc2e4\uc9c8\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\ub0a9\uc138\uc790\uc5d0\uac8c \uc5b4\ub5a4 \ubcc0\ud654\uac00 \uc788\ub098\uc694? \uc774 \uac1c\uc815\uc548\uc740 \uc6d0\ucc9c\uc9d5\uc218 \uacb0\uacfc\ub97c \ud604\ub300\ud654\ud558\uace0, \ud2b9\uc815 \uc815\ubd80 \uad00\ub828 \uc0ac\ub840\uc5d0\uc11c \uc790\ubcf8 \uc774\ub4dd \ubc0f \uc774\uc790 \uba74\uc81c\ub97c \uba85\ud655\ud788 \ud558\uba70, 12\uac1c\uc6d4 \ub3d9\uc548 90\uc77c\uc758 \uc11c\ube44\uc2a4 PE \uc784\uacc4\uac12\uc744 \ud3ec\ud568\ud55c \uc601\uad6c \uc124\ub9bd \uaddc\uce59\uc744 \uc0c8\ub86d\uac8c \uc815\ube44\ud588\uc2b5\ub2c8\ub2e4. \uac70\uc8fc\uc9c0 \ub3d9\uc810\uc790\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub354 \uc774\uc0c1 \uc790\ub3d9 '\ud6a8\uacfc\uc801\uc778 \uad00\ub9ac \uc7a5\uc18c'\uc5d0 \uc758\uc874\ud558\uc9c0 \uc54a\uace0 \ub2f9\uad6d \uac04\uc758 \uc0c1\ud638 \ud569\uc758\uc5d0 \ub530\ub77c \uc0ac\uac74\uc744 \ud574\uacb0\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc2e4\uc81c\ub85c \uad6c\uc81c\ub97c \uc2e0\uccad\ud558\ub824\uba74 \uae30\uc874 DGT-1\/DGT-2\ub97c \ubc84\ub9ac\uace0 \uc2f1\uac00\ud3ec\ub974\uc758 \uac70\uc8fc \uc99d\uba85\uc11c(CoR)\uc640 \ud568\uaed8 \ub2e8\uc77c \uc591\uc2dd DGT\ub97c \uc0ac\uc6a9\ud558\uc138\uc694. \uc774 \uac00\uc774\ub4dc\uc5d0\uc11c\ub294 \uc790\uaca9 \uc694\uac74, \uc694\uc728, \uc11c\ub958 \uc791\uc5c5 \ubc0f \uc2e4\uc81c \uc0ac\ub840\ub97c \ud1b5\ud574 \uc870\uc57d\uc744 \uc815\ud655\ud558\uace0 \uc790\uc2e0 \uc788\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\ubaa9\ucc28<\/h2><nav><ul><li><a href=\"#whats-new-vs-old-treaty-timeline-key-changes\">\uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uacfc \uae30\uc874 \uc0ac\ud56d \uc870\uc57d \ud0c0\uc784\ub77c\uc778 \ubc0f \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d<\/a><\/li><li><a href=\"#scope-at-a-glance\">\ubc94\uc704 \ud55c\ub208\uc5d0 \ubcf4\uae30<\/a><\/li><li><a href=\"#residency-rules-certificates-how-to-qualify\">\ub808\uc9c0\ub358\uc2dc \uaddc\uc815 \ubc0f \uc778\uc99d\uc11c(\uc790\uaca9 \ucde8\ub4dd \ubc29\ubc95)<\/a><ul><li><a href=\"#documents-you-must-have\">\ud544\uc218 \uc11c\ub958<\/a><ul><li><a href=\"#singapore-certificate-of-residence-cor\">\uc2f1\uac00\ud3ec\ub974 \uac70\uc8fc \uc99d\uba85\uc11c(COR)<\/a><\/li><li><a href=\"#indonesia-dgt-1-dgt-2-forms\">\uc778\ub3c4\ub124\uc2dc\uc544 DGT-1\/DGT-2 \uc591\uc2dd<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#permanent-establishment-pe-service-pe\">\uc601\uad6c \uc124\ub9bd(PE) \ubc0f \uc11c\ube44\uc2a4 PE<\/a><\/li><li><a href=\"#withholding-tax-wht-rate-table-treaty-vs-domestic\">\uc6d0\ucc9c\uc9d5\uc218\uc138(WHT) \uc138\uc728\ud45c - \uc870\uc57d\uacfc \uad6d\ub0b4 \ube44\uad50<\/a><ul><li><a href=\"#special-categories\">\ud2b9\ubcc4 \uce74\ud14c\uace0\ub9ac:<\/a><\/li><li><a href=\"#key-eligibility-requirements\">\uc8fc\uc694 \uc790\uaca9 \uc694\uac74:<\/a><\/li><\/ul><\/li><li><a href=\"#anti-abuse-substance-principal-purpose-test\">\ub0a8\uc6a9 \ubc0f \uc57d\ubb3c \ubc29\uc9c0(\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8)<\/a><\/li><li><a href=\"#step-by-step-claiming-benefits-both-directions\">\ub2e8\uacc4\ubcc4: \ubcf4\ud5d8\uae08 \uccad\uad6c(\uc591\ubc29\ud5a5)<\/a><ul><li><a href=\"#receiving-income-from-indonesia-youre-in-singapore\">\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc18c\ub4dd \uc218\ub839(\uc2f1\uac00\ud3ec\ub974\uc5d0 \uc788\uc74c)<\/a><\/li><li><a href=\"#receiving-income-from-singapore-youre-in-indonesia\">\uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc18c\ub4dd \uc218\ub839(\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uc788\uc74c)<\/a><\/li><\/ul><\/li><li><a href=\"#worked-examples-crystal-clear-scenarios\">\uc791\ub3d9\ud558\ub294 \uc608\uc81c(\uba85\ud655\ud55c \uc2dc\ub098\ub9ac\uc624)<\/a><ul><li><a href=\"#example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\">\uc608 1: \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc2f1\uac00\ud3ec\ub974 \ud68c\uc0ac\ub85c \ubcf4\ub0b4\ub294 \uc0b0\uc5c5\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub85c\uc5f4\ud2f0<\/a><\/li><li><a href=\"#example-2-interest-paid-to-singapore-government-institution\">\uc608 2: \uc2f1\uac00\ud3ec\ub974 \uc815\ubd80 \uae30\uad00\uc5d0 \uc9c0\uae09\ud55c \uc774\uc790<\/a><\/li><li><a href=\"#example-3-branch-profit-tax-on-after-tax-profits\">\uc608 3: \uc138\ud6c4 \uc774\uc775\uc5d0 \ub300\ud55c \uc9c0\uc810 \uc774\uc775\uc138<\/a><\/li><li><a href=\"#example-4-capital-gains-on-shares-traded\">\uc608 4: \uac70\ub798\ub41c \uc8fc\uc2dd\uc758 \uc790\ubcf8 \uc774\ub4dd<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"whats-new-vs-old-treaty-timeline-key-changes\"><strong>\uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uacfc \uae30\uc874 \uc0ac\ud56d \uc870\uc57d \ud0c0\uc784\ub77c\uc778 \ubc0f \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d<\/strong><\/h2>\n\n\n\n<p>\uc2dc\uacc4\ub97c \ub418\ub3cc\ub824 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc6d0\ubcf8 <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc2f1\uac00\ud3ec\ub974<\/strong> DTA\ub294 1990-1992\ub144\uc5d0 \uc2dc\uc791\ub418\uc5c8\uc9c0\ub9cc, \ud604\ub300\uc5d0 \uc0ac\uc6a9\ud558\uae30\uc5d0\ub294 \uc0c1\ub2f9\ud788 \uad6c\uc2dd\uc774\uc5c8\uc2b5\ub2c8\ub2e4. <strong>\uc804\ubb38 \uc11c\ube44\uc2a4<\/strong> \ub514\uc9c0\ud138 \uacbd\uc81c\uc758 \uc694\uad6c \uc0ac\ud56d\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc73c\ub85c \ube68\ub9ac \uac10\uae30 <strong>2020\ub144 2\uc6d4 4\uc77c<\/strong> - \ub450 \uac00\uc9c0 \ubaa8\ub450 <strong>\uad6d\uac00<\/strong> \ubc18\uc9dd\uc774\ub294 <strong>\uc5c5\ub370\uc774\ud2b8\ub41c \uc870\uc138 \uc870\uc57d<\/strong>.<\/p>\n\n\n\n<p>\ud558\uc9c0\ub9cc \ub2e4\uc74c\uacfc \uac19\uc740 \uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. <strong>\uc870\uc138 \uc870\uc57d<\/strong> \uacc4\uc57d: \uc11c\uba85\uc740 1\ub2e8\uacc4\uc5d0 \ubd88\uacfc\ud569\ub2c8\ub2e4. \uc9c4\uc815\ud55c \ub9c8\ubc95\uc740 \uc2e4\uc81c\ub85c \ud6a8\ub825\uc774 \ubc1c\uc0dd\ud588\uc744 \ub54c \uc77c\uc5b4\ub0a9\ub2c8\ub2e4. \uc774 <strong>\uc0c8\ub85c\uc6b4 \uc870\uc138 \uc870\uc57d<\/strong> \ub450 \uac00\uc9c0 \ubaa8\ub450 \ubc95\uc801 \uad6c\uc18d\ub825\uc744 \uac16\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4. <strong>\uad6d\uac00<\/strong> \ube44\uc900 \uc808\ucc28\ub97c \uc644\ub8cc\ud588\uc2b5\ub2c8\ub2e4. \ubc1c\ud6a8 \ub0a0\uc9dc\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc720\ud615\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. <strong>\uc138\uae08<\/strong> \ud558\uc9c0\ub9cc \ub300\ubd80\ubd84\uc758 \ube44\uc988\ub2c8\uc2a4\ub294 2021\ub144\ubd80\ud130 \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc2dc\uc791\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\ubb34\uc5c7\uc774 \ubc14\ub00c\uc5c8\ub098\uc694? \uc8fc\uc694 \uac1c\uc120 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub85c\uc5f4\ud2f0<\/strong> \uc694\uae08\uc774 10% \ub610\ub294 8%\ub85c \uc778\ud558\ub418\uc5c8\uc2b5\ub2c8\ub2e4(\uc774\uc804\ubcf4\ub2e4 \ub0ae\uc544\uc9d0). <strong>\uad6d\ub0b4\ubc95<\/strong> \uc694\uae08)<\/li>\n\n\n\n<li><strong>\uc9c0\uc810 \uc774\uc775 \uc138\uc728<\/strong> 10%\ub85c \uc81c\ud55c<\/li>\n\n\n\n<li>\ub354 \uc2a4\ub9c8\ud2b8\ud55c \ub808\uc9c0\ub358\uc2dc \ud0c0\uc774\ube0c\ub808\uc774\ucee4 \uaddc\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <strong>\uc601\uad6c \uc124\ub9bd<\/strong> \uacb0\uc815<\/li>\n\n\n\n<li>\ub2e4\uc74c\uc744 \ud3ec\ud568\ud55c \ub0a8\uc6a9 \ubc29\uc9c0 \uc870\uce58 <strong>\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8,<\/strong> \ud569\ubc95\uc801\uc778 \ube44\uc988\ub2c8\uc2a4\ub97c \ubcf4\ud638\ud558\ub294 \ub3d9\uc2dc\uc5d0 <strong>\ud0c8\uc138<\/strong><\/li>\n\n\n\n<li>\ud5a5\uc0c1\ub41c <strong>\uad00\ub828 \uc870\ud56d<\/strong> \uc5d0 \ub300\ud55c <strong>\uacfc\ud559 \uc7a5\ube44<\/strong> \uadf8\ub9ac\uace0 <strong>\uc0c1\uc5c5\uc6a9 \ub610\ub294 \uacfc\ud559\uc6a9 \uc7a5\ube44<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\uad6c\ud615 \ud50c\ub9bd\ud3f0\uc5d0\uc11c \uc2a4\ub9c8\ud2b8\ud3f0\uc73c\ub85c \uc5c5\uadf8\ub808\uc774\ub4dc\ud558\ub294 \uac83\uacfc \uac19\ub2e4\uace0 \uc0dd\uac01\ud558\uc138\uc694. \uc608\ubc29\uc758 \uae30\ubcf8 \uae30\ub2a5\uc740 \ub3d9\uc77c\ud569\ub2c8\ub2e4. <strong>\uc774\uc911 \uacfc\uc138<\/strong>\uc640 \ube44\uc2b7\ud558\uc9c0\ub9cc \ud6e8\uc52c \ub354 \uc815\uad50\ud558\uace0 \uc0ac\uc6a9\uc790 \uce5c\ud654\uc801\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"scope-at-a-glance\"><strong>\ubc94\uc704 \ud55c\ub208\uc5d0 \ubcf4\uae30<\/strong><\/h2>\n\n\n\n<p>\uc774 <strong>\uc870\uc138 \uc870\uc57d<\/strong> \uc5d0\uc11c\ub294 \ud574\uc678 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc8fc\uc694 \uc138\uae08\uc744 \ub2e4\ub8f9\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c\ub294 <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> on <strong>\uc18c\ub4dd\uc138<\/strong> \ubc0f \uac1c\uc778 <strong>\uc18c\ub4dd<\/strong> \uc138\uae08. \uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c, <strong>\uc2f1\uac00\ud3ec\ub974 <\/strong>\uae30\uc5c5 \ubc0f \uac1c\uc778 <strong>\uc18c\ub4dd<\/strong> \uc138\uae08\uc740 \uc870\uc57d\uc758 \ubcf4\ud638 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc774\ub7ec\ud55c \ud61c\ud0dd\uc740 \ub204\uac00 \uc774\uc6a9\ud560 \uc218 \uc788\ub098\uc694?<\/strong> \ub450 \uad6d\uac00\uc758 \uac70\uc8fc\uc790\ub9cc \ub2e4\uc74c\uc744 \uccad\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd. \ub2f9\uc5f0\ud558\uac8c \ub4e4\ub9ac\uc9c0\ub9cc \ub9e4\uc6b0 \uc911\uc694\ud55c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544 \ub610\ub294 \uc2f1\uac00\ud3ec\ub974\uc758 \uac70\uc8fc\uc790\uac00 \uc544\ub2cc \uacbd\uc6b0 \ud574\ub2f9 \uad6d\uac00\uc758 <strong>\uc138\uae08<\/strong> \uaddc\uce59\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. <strong>\uc774\uc911 \uacfc\uc138<\/strong>.<\/p>\n\n\n\n<p>\uadf8\ub9ac\uace0 <strong>\uad00\ub828 \uc870\ud56d<\/strong> \uc640 \uac19\uc740 \uc804\ubb38 \uc601\uc5ed\ub3c4 \ub2e4\ub8f9\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc120\ubc15 \uc6b4\uc601<\/strong> in <strong>\uad6d\uc81c \ud2b8\ub798\ud53d<\/strong><\/li>\n\n\n\n<li><strong>\ud154\ub808\ube44\uc804 \ub610\ub294 \ub77c\ub514\uc624 \ubc29\uc1a1<\/strong> \uadf8\ub9ac\uace0 <strong>\ub77c\ub514\uc624 \ubc29\uc1a1<\/strong> <strong>\ub85c\uc5f4\ud2f0<\/strong><\/li>\n\n\n\n<li><strong>\uc790\ubcf8 \uc774\ub4dd<\/strong> \uc5d0\uc11c <strong>\uac70\ub798\ub41c \uc8fc\uc2dd<\/strong> \uacf5\uc778\ub41c \uac70\ub798\uc18c\uc5d0\uc11c<\/li>\n\n\n\n<li><strong>\ud30c\uc0dd\ub41c \uc774\uc775<\/strong> \uc5d0\uc11c <strong>\ubd80\ub3d9\uc0b0<\/strong> \uadf8\ub9ac\uace0 <strong>\ub3d9\uc0b0<\/strong><\/li>\n\n\n\n<li>\ub2e4\uc74c\uc5d0\uc11c \uc218\uc785 <strong>\uad6d\ucc44<\/strong> \uadf8\ub9ac\uace0 <strong>\uc815\ubd80 \uae30\uad00<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\uc774 \uc870\uc57d\uc740 \uc2f1\uac00\ud3ec\ub974\uc758 MLI \uc785\uc7a5\uc5d0\uc11c\ub3c4 \uc88b\uc740 \uc5ed\ud560\uc744 \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MLI \uc5c5\ub370\uc774\ud2b8\ub294 \uc774\uc81c \uc774 DTA\uc5d0 \uc8fc\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. <strong>\uc8fc\uc694 \ubaa9\uc801<\/strong> \ud14c\uc2a4\ud2b8 \ubc0f \ub0a8\uc6a9 \ubc29\uc9c0 \uaddc\uce59.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"residency-rules-certificates-how-to-qualify\"><strong>\ub808\uc9c0\ub358\uc2dc \uaddc\uc815 \ubc0f \uc778\uc99d\uc11c(\uc790\uaca9 \ucde8\ub4dd \ubc29\ubc95)<\/strong><\/h2>\n\n\n\n<p>\ub808\uc9c0\ub358\ud2b8 \uc790\uaca9\uc744 \uc62c\ubc14\ub974\uac8c \ucde8\ub4dd\ud558\ub294 \uac83\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc720\ub85c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd\uc774 \uc81c\uacf5\ub429\ub2c8\ub2e4. \uc774 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uc9c0 \ubabb\ud558\uba74 \ub2e4\uc2dc \uc804\uc561\uc744 \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\ub2e4. <strong>\uad6d\ub0b4\ubc95<\/strong> <strong>\uc138\uc728<\/strong> \ub300\uc2e0 <strong>\uc138\uae08 \uba74\uc81c<\/strong> \ub610\ub294 \uc694\uae08 \ud560\uc778.<\/p>\n\n\n\n<p><strong>\uac1c\uc778\uc6a9:<\/strong> \uc77c\ubc18\uc801\uc73c\ub85c 1\ub144 \uc911 \ub300\ubd80\ubd84\uc744 \uac70\uc8fc\ud558\uac70\ub098 \uac00\uc7a5 \uac15\ub825\ud55c \uac1c\uc778\uc801, \uacbd\uc81c\uc801 \uc720\ub300 \uad00\uacc4\ub97c \ub9fa\uace0 \uc788\ub294 \uac70\uc8fc\uc790\uc785\ub2c8\ub2e4. \uc774 \uc870\uc57d\uc5d0\ub294 \ub450 \uac00\uc9c0 \ubaa8\ub450\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \ub3d9\uc810\uc790 \uaddc\uce59\uc774 \uc788\uc2b5\ub2c8\ub2e4. <strong>\uad6d\uac00<\/strong> \uac70\uc8fc\uc790\ub85c \ub4f1\ub85d\ud558\ub824\uace0 \ud569\ub2c8\ub2e4. \uba3c\uc800, \uc601\uad6c \uac70\uc8fc\uc9c0\uac00 \uc5b4\ub514\uc5d0 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uadf8\ub798\ub3c4 \ud574\uacb0\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0 \uc8fc\uc694 \uad00\uc2ec\uc0ac\uc758 \uc911\uc2ec\uc9c0\ub97c \ud655\uc778\ud569\ub2c8\ub2e4. \uc5ec\uc804\ud788 \ub3d9\uc810\uc778\uac00\uc694? \uadf8\ub807\ub2e4\uba74 \uc5b4\ub514\uc5d0\uc11c \ub354 \ub9ce\uc740 \uc2dc\uac04\uc744 \ubcf4\ub0b4\ub294\uc9c0 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uae30\uc5c5\uc6a9:<\/strong> \uc77c\ubc18\uc801\uc73c\ub85c \uadc0\ud558\ub294 \ubc95\uc778 \uc124\ub9bd\uc9c0 \ub610\ub294 \uad00\ub9ac \ubc0f \ud1b5\uc81c\uac00 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uacf3\uc5d0 \uac70\uc8fc\uc790\uac00 \ub429\ub2c8\ub2e4. \ud68c\uc0ac\uc758 \uacbd\uc6b0 \ub3d9\uc810\uc790\ub294 \ud6a8\uacfc\uc801\uc778 \uad00\ub9ac \uc7a5\uc18c\uac00 \uc5b4\ub514\uc5d0 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \uadc0\ud558\uac00 \uac70\uc8fc\uc790 \uc790\uaca9\uc774 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \uace0\ub824\ud569\ub2c8\ub2e4. <strong>\uad00\ub828 \uae30\uc5c5<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"documents-you-must-have\"><strong>\ud544\uc218 \uc11c\ub958<\/strong><\/h3>\n\n\n\n<p>\uc11c\ub958 \uc791\uc5c5\uc744 \uc62c\ubc14\ub974\uac8c \ud558\ub294 \uac83\uc740 \uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \ubcf4\ud5d8\uae08 \uccad\uad6c\ub97c \uc704\ud55c \ud544\uc218 \uc0ac\ud56d\uc785\ub2c8\ub2e4. <strong>\uc138\uae08 \uba74\uc81c<\/strong> \ub610\ub294 \uac10\uc18c <strong>\uc6d0\ucc9c\uc9d5\uc218 \uc138\uc728<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"singapore-certificate-of-residence-cor\"><strong>\uc2f1\uac00\ud3ec\ub974 \uac70\uc8fc \uc99d\uba85\uc11c(COR)<\/strong><\/h4>\n\n\n\n<p>\uc778\ub3c4\ub124\uc2dc\uc544 \uc18c\uc2a4\uc5d0\uc11c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \ud669\uae08 \ud2f0\ucf13\uc785\ub2c8\ub2e4. <strong>\uc18c\ub4dd<\/strong>. IRAS\ub97c \ud1b5\ud574 \uc2e0\uccad\ud569\ub2c8\ub2e4(<strong>\uc2f1\uac00\ud3ec\ub974 \uc138\uae08<\/strong> \uad8c\ud55c)\uc774 \uc788\uc9c0\ub9cc, \uace0\ubb34 \ub3c4\uc7a5 \uc2b9\uc778\uc744 \uae30\ub300\ud558\uc9c0\ub294 \ub9c8\uc138\uc694. \ud53c\ud574\uc57c \ud560 \uc790\uaca9\uc774 \uc788\ub294 \uc0ac\ub78c\uc5d0 \ub300\ud574 \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. <strong>\ud0c8\uc138<\/strong> \uacc4\ud68d.<\/p>\n\n\n\n<p><strong>\ud544\uc694\ud560 \ub54c:<\/strong> \ubc30\ub2f9\uae08\uc744 \ubc1b\uc744 \ub54c\ub9c8\ub2e4, <strong>\uad00\uc2ec<\/strong>, <strong>\ub85c\uc5f4\ud2f0<\/strong>\ub610\ub294 <strong>\uadf8\ub7ec\ud55c \uc218\uc785<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc628 <strong>\uc870\uc138 \uc870\uc57d<\/strong> \uc694\uae08 \ub300\uc2e0 \ub354 \ub192\uc740 <strong>\uad6d\ub0b4\ubc95<\/strong> <strong>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"indonesia-dgt-1-dgt-2-forms\"><strong>\uc778\ub3c4\ub124\uc2dc\uc544 DGT-1\/DGT-2 \uc591\uc2dd<\/strong><\/h4>\n\n\n\n<p>\uc774\ub7ec\ud55c \uc591\uc2dd\uc740 \uc2e4\uc81c\ub85c <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc778\ub3c4\ub124\uc2dc\uc544 \uc815\ubd80\uc5d0 \ub300\ud55c \uacf5\uc2dd\uc801\uc778 \uc694\uccad\uc774\ub77c\uace0 \uc0dd\uac01\ud558\uc138\uc694. <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> \ub2f9\uad6d\uc774 \uac10\uc18c\ub41c <strong>\uc138\uc728<\/strong> \ub300\uc2e0 <strong>\ubd80\uacfc\ub41c \uc138\uae08<\/strong> \uc544\ub798 <strong>\uad6d\ub0b4\ubc95<\/strong>.<\/p>\n\n\n\n<p><strong>DGT-1 \ub300 DGT-2:<\/strong> \ucc28\uc774\uc810\uc740 \ub2e4\uc591\ud55c \uc720\ud615\uc758 <strong>\uc18c\ub4dd<\/strong>. DGT-1\uc740 \ub300\ubd80\ubd84\uc758 \ud45c\uc900 <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. DGT-2\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubcf4\ub2e4 \ubcf5\uc7a1\ud55c \uc0c1\ud669\uc5d0 \uc801\ud569\ud569\ub2c8\ub2e4. <strong>\ud504\ub85c\ub355\uc158 \uacf5\uc720 \uacc4\uc57d<\/strong> \ub610\ub294 \ucd94\uac00 \ubb38\uc11c\uac00 \ud544\uc694\ud55c \uacbd\uc6b0.<\/p>\n\n\n\n<p><strong>\ud53c\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRAS\uc5d0 DGT \uc591\uc2dd\uc5d0 \ub3c4\uc7a5\uc744 \ucc0d\uc5b4\ub2ec\ub77c\uace0 \uc694\uccad\ud558\uc9c0 \ub9c8\uc138\uc694. <strong>\uad00\ub828 \uc870\ud56d<\/strong><\/li>\n\n\n\n<li>\ud56d\uc0c1 \uc2f1\uac00\ud3ec\ub974 COR\uc744 \ucca8\ubd80\ud558\uc5ec \ub2e4\uc74c\uc744 \uc99d\uba85\ud558\uc2ed\uc2dc\uc624. <strong>\uc218\uc775\uc801 \uc18c\uc720\uc790<\/strong> \uc0c1\ud0dc<\/li>\n\n\n\n<li>COR \uc591\uc2dd\uacfc DGT \uc591\uc2dd\uc758 \uc815\ubcf4\uac00 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc5ec \ud1b5\uacfc\ud574\uc57c \ud569\ub2c8\ub2e4. <strong>\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"permanent-establishment-pe-service-pe\"><strong>\uc601\uad6c \uc124\ub9bd(PE) \ubc0f \uc11c\ube44\uc2a4 PE<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg\" alt=\"Businessman writing \u201cEstablish a Company\u201d on glass, representing company formation and cross-border business setup.\" class=\"wp-image-39438\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>A <strong>\uc601\uad6c \uc124\ub9bd<\/strong> \ub294 \uae30\ubcf8\uc801\uc73c\ub85c \uba4b\uc9c4 <strong>\uc138\uae08<\/strong> \"\ub2e4\ub978 \ub098\ub77c\uc5d0\uc11c\ub3c4 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \ub9cc\ud07c \ucda9\ubd84\ud55c \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uace0 \uc788\ub2e4\"\ub294 \uc758\ubbf8\uc758 \uc6a9\uc5b4\uc785\ub2c8\ub2e4. PE \uaddc\uce59\uc744 \uc774\ud574\ud558\uba74 \uc2e4\uc218\ub85c \uc2e4\uc218\ub85c <strong>\uc138\uae08<\/strong> \uc758\ubb34\ub97c \uc6d0\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0.<\/p>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d\uc5d0 \ub530\ub77c PE\ub97c \ub9cc\ub4dc\ub294 \uc694\uc18c:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ube44\uc988\ub2c8\uc2a4 \uc790\uc0b0<\/strong>: \uc601\uad6c\uc801\uc778 \uc0ac\ubb34\uc2e4, \uc9c0\uc810 \ub610\ub294 \uacf5\uc7a5<\/li>\n\n\n\n<li>\uac74\uc124 \ud504\ub85c\uc81d\ud2b8: \uc77c\ubc18\uc801\uc73c\ub85c 6\uac1c\uc6d4 \uc774\uc0c1 \uc9c0\uc18d\ub418\ub294 \uacbd\uc6b0<\/li>\n\n\n\n<li>\ubd80\uc591 \ub300\ub9ac\uc778: \uc0ac\uc6a9\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc815\uae30\uc801\uc73c\ub85c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\ub294 \uc0ac\ub78c<\/li>\n\n\n\n<li>\uc11c\ube44\uc2a4 PE: \uc81c\uacf5 <strong>\uc804\ubb38 \uc11c\ube44\uc2a4<\/strong> \ub610\ub294 <strong>\ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/strong> 12\uac1c\uc6d4 \uae30\uac04 \uc911 183\uc77c \uc774\uc0c1 \uc0ac\uc6a9<\/li>\n<\/ul>\n\n\n\n<p>\ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uc5d0 \uc720\uc6a9\ud569\ub2c8\ub2e4. <strong>\uc804\ubb38 \uc11c\ube44\uc2a4<\/strong>. \uc2f1\uac00\ud3ec\ub974\uc758 \uae30\uc220 \ud68c\uc0ac\uc5d0\uc11c <strong>\uacfc\ud559\uc801 \uc791\uc5c5<\/strong> \ub97c \ub9cc\ub4e4\uc5c8\uc2b5\ub2c8\ub2e4. \ud300\uc774 8\uac1c\uc6d4 \ub3d9\uc548 \uadf8\uacf3\uc5d0 \uc788\uc5c8\ub2e4\uba74 \uc11c\ube44\uc2a4\ub97c \ub9cc\ub4e4\uc5c8\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4. <strong>\uc601\uad6c \uc124\ub9bd<\/strong>. \uc774\ub294 \uc778\ub3c4\ub124\uc2dc\uc544\uac00 <strong>\uc138\uae08<\/strong> \ud574\ub2f9 \ud504\ub85c\uc81d\ud2b8\uc758 \uc218\uc775\uc740 <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> \uaddc\uce59.<\/p>\n\n\n\n<p><strong>\uad6d\uacbd\uc744 \ub118\ub098\ub4dc\ub294 \ud300\uc744 \uc704\ud55c \uc704\ud5d8 \ud50c\ub798\uadf8:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc7a5\uae30 \uace0\uac1d \ucc38\uc5ec <strong>\ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/strong><\/li>\n\n\n\n<li>\uacc4\uc57d\uc11c\uc5d0 \uc11c\uba85\ud560 \uc218 \uc788\ub294 \ud604\uc9c0 \uc9c1\uc6d0 \ubcf4\uc720<\/li>\n\n\n\n<li>\uc7ac\uace0 \uc720\uc9c0 \uad00\ub9ac \ub610\ub294 <strong>\uacfc\ud559 \uc7a5\ube44<\/strong> \ub2e4\ub978 \uad6d\uac00\uc5d0\uc11c<\/li>\n\n\n\n<li>\uc81c\uacf5 <strong>\uc11c\ube44\uc2a4<\/strong> \ub2e8\uc21c\ud55c \uc870\uc5b8\uc744 \ub118\uc5b4\uc11c\ub294<\/li>\n<\/ul>\n\n\n\n<p>\ud575\uc2ec\uc740 \ubbf8\ub9ac \uacc4\ud68d\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc784\uacc4\uac12\uc744 \ud30c\uc545\ud558\uace0 \uadf8\uc5d0 \ub530\ub77c \uc791\uc5c5\uc744 \uad6c\uc131\ud558\uc5ec \uc6d0\uce58 \uc54a\ub294 \uc77c\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc138\uc694. <strong>\ubd80\uacfc\ub41c \uc138\uae08<\/strong> \ub97c \uc0dd\uc131\ud558\uc5ec <strong>\uc601\uad6c \uc124\ub9bd<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"withholding-tax-wht-rate-table-treaty-vs-domestic\"><strong>\uc6d0\ucc9c\uc9d5\uc218\uc138(WHT) \uc138\uc728\ud45c - \uc870\uc57d\uacfc \uad6d\ub0b4 \ube44\uad50<\/strong><\/h2>\n\n\n\n<p>\uace0\ubb34\uc640 \ub3c4\ub85c\uac00 \ub9cc\ub098\ub294 \uacf3\uc785\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uc2e4\uc81c <strong>\uc138\uc728<\/strong> \ub2e4\uc591\ud55c \uc720\ud615\uc758 \ud574\uc678 \uacb0\uc81c\uc5d0 \ub300\ud574 \uacb0\uc81c\ud558\uac8c \ub429\ub2c8\ub2e4. <strong>\uc18c\ub4dd<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\uc218\uc785 \uc720\ud615<\/strong><\/td><td><strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uad6d\ub0b4 \uc694\uae08<\/strong><\/td><td><strong>\uc870\uc138 \uc870\uc57d \ube44\uc728<\/strong><\/td><td><strong>\uc2f1\uac00\ud3ec\ub974 \uad6d\ub0b4 \uc694\uae08<\/strong><\/td><td><strong>\uc870\uc138 \uc870\uc57d \ube44\uc728<\/strong><\/td><\/tr><tr><td><strong>\ubc30\ub2f9\uae08<\/strong><\/td><td>20%<\/td><td>10%(&ge;25% \uc18c\uc720\uad8c)&lt;br&gt;15% (<strong>\uae30\ud0c0 \uc0ac\ub840<\/strong>)<\/td><td>0%*<\/td><td>0%*<\/td><\/tr><tr><td><strong>\uad00\uc2ec<\/strong><\/td><td>20%<\/td><td>10%&lt;br&gt;0% (<strong>\uc815\ubd80 \uae30\uad00<\/strong>)<\/td><td>15%**<\/td><td>10%<\/td><\/tr><tr><td><strong>\ub85c\uc5f4\ud2f0<\/strong> (<strong>\uc0b0\uc5c5 \uc0c1\uc5c5\uc6a9<\/strong>)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\ub85c\uc5f4\ud2f0<\/strong> (\uc800\uc791\uad8c\/\ud2b9\ud5c8)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\ub85c\uc5f4\ud2f0<\/strong> (\uc7a5\ube44\/\uae30\uc220)<\/td><td>20%<\/td><td>8%<\/td><td>10%<\/td><td>8%<\/td><\/tr><tr><td><strong>\uc9c0\uc810 \uc774\uc775\uc138<\/strong><\/td><td>20%<\/td><td>10%<\/td><td>N\/A<\/td><td>N\/A<\/td><\/tr><tr><td><strong>\uc790\ubcf8 \uc774\ub4dd<\/strong><\/td><td>\ub2e4\uc591<\/td><td><strong>\uba74\uc81c<\/strong>\/** \uc870\uac74\ubd80** \uc870\uac74\uc5d0 \ub530\ub77c<\/td><td>0%***<\/td><td><strong>\uba74\uc81c<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>\uc2f1\uac00\ud3ec\ub974\ub294 \uc77c\ubc18\uc801\uc73c\ub85c <\/em><strong><em>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/em><\/strong><em> \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ubc30\ub2f9\uae08 <\/em>*\uc2f1\uac00\ud3ec\ub974\uc758 <strong>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong> on <strong>\uad00\uc2ec<\/strong> \uc8fc\ub85c \ud2b9\uc815 \uc99d\uad8c\uc5d0 \uc801\uc6a9 ***\uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uacfc\uc138\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. <strong>\uc790\ubcf8 \uc774\ub4dd<\/strong> \ube44\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"special-categories\"><strong>\ud2b9\ubcc4 \uce74\ud14c\uace0\ub9ac:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uacfc\ud559 \uc7a5\ube44<\/strong>: \ub300\uc0c1 \uc790\uaca9 <strong>\uc138\uae08 \uba74\uc81c<\/strong> \ud2b9\uc815 <strong>\uad00\ub828 \uc870\ud56d<\/strong><\/li>\n\n\n\n<li><strong>\ud154\ub808\ube44\uc804 \ub610\ub294 \ub77c\ub514\uc624 \ubc29\uc1a1<\/strong> <strong>\ub85c\uc5f4\ud2f0<\/strong>: \ub300\uc0c1 <strong>\uc0b0\uc5c5 \uc0c1\uc5c5\uc6a9<\/strong> \uc694\uae08<\/li>\n\n\n\n<li><strong>\uc2dc\ub124\ub9c8\ud1a0\uadf8\ub798\ud504 \ud544\ub984<\/strong>: \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc774 \uacfc\uc138\ub429\ub2c8\ub2e4. <strong>\ub85c\uc5f4\ud2f0<\/strong> \ud45c\uc900 \uc694\uae08\uc73c\ub85c<\/li>\n\n\n\n<li><strong>\uad6d\ucc44<\/strong>: <strong>\uc774\uc790 \uc218\ub839<\/strong> \uc790\uaca9\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <strong>\uc138\uae08 \uba74\uc81c<\/strong><\/li>\n\n\n\n<li><strong>\uc120\ubc15 \uc6b4\uc601<\/strong> in <strong>\uad6d\uc81c \ud2b8\ub798\ud53d<\/strong>: \uc77c\ubc18\uc801\uc73c\ub85c <strong>\uba74\uc81c<\/strong> \uc5d0\uc11c <strong>\uc138\uae08<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-eligibility-requirements\"><strong>\uc8fc\uc694 \uc790\uaca9 \uc694\uac74:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc2e4\uc18c\uc720\uc790<\/strong> \uc0c1\ud0dc\ub294 \ubaa8\ub4e0 <strong>\uc18c\ub4dd<\/strong> \uc720\ud615<\/li>\n\n\n\n<li><strong>\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8<\/strong>: \ubc30\uc5f4\uc740 \ub2e4\uc74c\uc744 \uac00\uc9c8 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. <strong>\uc138\uae08<\/strong> \ud68c\ud53c\uac00 \uc8fc\ub41c \ubaa9\uc801<\/li>\n\n\n\n<li>\uc790\ub8cc \uc694\uad6c \uc0ac\ud56d: \uc2e4\uc81c \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601\uc774 \ud544\uc694\ud55c \uacbd\uc6b0 <strong>\uace0\ub824<\/strong> \ub97c <strong>\uc18c\ub4dd<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"anti-abuse-substance-principal-purpose-test\"><strong>\ub0a8\uc6a9 \ubc0f \uc57d\ubb3c \ubc29\uc9c0(\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8)<\/strong><\/h2>\n\n\n\n<p>\uadf8\ub9ac\uace0 <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd\uc740 \uc790\ub3d9\uc73c\ub85c \uc8fc\uc5b4\uc9c0\ub294 \uac83\uc774 \uc544\ub2c8\ubbc0\ub85c \uc790\uaca9\uc774 \uc788\uc74c\uc744 \uc99d\uba85\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0a8\uc6a9 \ubc29\uc9c0 \uaddc\uc815\uc740 \uc0ac\ub78c\ub4e4\uc774 \ub354 \ub0ae\uc740 \ub4f1\uae09\uc744 \ubc1b\uae30 \uc704\ud574 \uc778\uc704\uc801\uc778 \uad6c\uc870\ub97c \ub9cc\ub4dc\ub294 \uac83\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4. <strong>\uc138\uc728<\/strong> \ud53c\ud558\uace0 <strong>\ud0c8\uc138<\/strong> \uc8fc\uc7a5.<\/p>\n\n\n\n<p><strong>\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8(PPT):<\/strong> \uc774\uac83\uc774 \uac00\uc7a5 \ud070 \ubb38\uc81c\uc785\ub2c8\ub2e4. \ub9cc\uc57d <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd \uc911 \ud558\ub098\uc600\uc2b5\ub2c8\ub2e4. <strong>\uc8fc\uc694 \ubaa9\uc801<\/strong> \ube44\uc988\ub2c8\uc2a4 \uad6c\uc870\uc5d0 \ub9de\uc9c0 \uc54a\uc73c\uba74 \uac70\ubd80\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 <strong>\uad00\ud560 \ub2f9\uad6d<\/strong> \ub294 \ub2e4\uc74c\uc744 \uc0b4\ud3b4\ubcfc \uac83\uc785\ub2c8\ub2e4. <strong>\uad00\ub828 \uc0ac\uc2e4\uc744 \ud655\uc778\ud569\ub2c8\ub2e4,<\/strong> \ud3ec\ud568:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uad6c\uc870\uc5d0 \ub300\ud55c \uc0c1\uc5c5\uc801 \uadfc\uac70<\/li>\n\n\n\n<li>\uad6c\uc870\uac00 \ub2e4\uc74c \uc5c6\uc774\ub3c4 \uc874\uc7ac\ud560 \uc218 \uc788\ub294\uc9c0 \uc5ec\ubd80 <strong>\uc138\uae08<\/strong> \ud61c\ud0dd<\/li>\n\n\n\n<li>\uc870\uc57d \uccb4\uacb0\uad6d\uc5d0\uc11c\uc758 \uc0ac\uc5c5 \ub0b4\uc6a9<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc2e4\uc18c\uc720\uc790 \uc694\uac74:<\/strong> \uc2e4\uc81c \uc18c\uc720\uc790\uac00 \ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. <strong>\uc18c\ub4dd<\/strong>. \ub2e4\ub978 \uc0ac\ub78c\uc5d0\uac8c \uc804\ub2ec\ud558\uae30 \uc704\ud574 \ubc30\ub2f9\uae08\uc744 \ubc1b\ub294 \uac83\uc774\ub77c\uba74 \uc544\ub9c8\ub3c4 <strong>\uc218\uc775\uc801 \uc18c\uc720\uc790<\/strong> \uc544\ub798 <strong>\uc870\uc138 \uc870\uc57d<\/strong> <strong>\uc870\ud56d<\/strong>.<\/p>\n\n\n\n<p><strong>\uc790\ub8cc \uc694\uad6c \uc0ac\ud56d - \uc138\ubb34 \ub2f9\uad6d\uc774 \ud655\uc778\ud558\uace0\uc790 \ud558\ub294 \ub0b4\uc6a9\uc785\ub2c8\ub2e4:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc2e4\uc81c \ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ubc0f \ud65c\ub3d9<\/li>\n\n\n\n<li>\ud604\uc9c0 \uacbd\uc601\uc9c4\uc774 \uc2e4\uc81c \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9bd\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uc758\ubbf8 \uc788\ub294 \uc131\uacfc\ub97c \ub0b4\ub294 \uc9c1\uc6d0 <strong>\uacfc\ud559\uc801 \uc791\uc5c5<\/strong> \ub610\ub294 <strong>\uc11c\ube44\uc2a4<\/strong><\/li>\n\n\n\n<li>\uc0ac\ubb34\uc2e4\uacfc \uac19\uc740 \ubb3c\ub9ac\uc801 \uc874\uc7ac \ub610\ub294 <strong>\uacfc\ud559 \uc7a5\ube44<\/strong><\/li>\n\n\n\n<li>\ub3c5\ub9bd\uc801\uc778 \uc758\uc0ac \uacb0\uc815 \uad8c\ud55c<\/li>\n<\/ul>\n\n\n\n<p><strong>\ud61c\ud0dd \uac70\ubd80\ub97c \uc720\ubc1c\ud558\ub294 \uc704\ud5d8 \uc2e0\ud638:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc178 \ud68c\uc0ac\uac00 \uc5c6\ub294 <strong>\uc720\uc0ac\ud55c \uc791\uc5c5<\/strong> \ub610\ub294 \ubb3c\uc9c8<\/li>\n\n\n\n<li>\uae30\uc874 \uad6c\uc870\ub294 <strong>\ubd80\uacfc\ub41c \uc138\uae08<\/strong><\/li>\n\n\n\n<li>\uadf8 \uc774\uc0c1\uc758 \uc0c1\uc5c5\uc801 \uadfc\uac70 \ubd80\uc871 <strong>\uc138\uae08<\/strong> <strong>\ud61c\ud0dd<\/strong><\/li>\n\n\n\n<li>\uc9c4\uc9dc <strong>\uc11c\ube44\uc2a4<\/strong> \uc870\uc57d \uad6d\uac00\uc5d0\uc11c \uc81c\uacf5<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"step-by-step-claiming-benefits-both-directions\"><strong>\ub2e8\uacc4\ubcc4: \ubcf4\ud5d8\uae08 \uccad\uad6c(\uc591\ubc29\ud5a5)<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg\" alt=\"Step-by-step infographic showing how Singapore residents can claim tax treaty benefits on Indonesian income.\" class=\"wp-image-39439\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-indonesia-youre-in-singapore\"><strong>\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc18c\ub4dd \uc218\ub839(\uc2f1\uac00\ud3ec\ub974\uc5d0 \uc788\uc74c)<\/strong><\/h3>\n\n\n\n<p><strong>1\ub2e8\uacc4: \uc790\uaca9 \ud655\uc778<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc2f1\uac00\ud3ec\ub974\uc778 \ud655\uc778 <strong>\uc138\uae08<\/strong> \uac70\uc8fc\uc790<\/li>\n\n\n\n<li>\ud655\uc778 <strong>\uc18c\ub4dd<\/strong> \uc720\ud615\uc758 \uc790\uaca9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <strong>\uc870\uc138 \uc870\uc57d<\/strong> \ud61c\ud0dd<\/li>\n\n\n\n<li>\ud574\ub2f9 \uc0ac\ud56d\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. <strong>\uc870\uc138 \uc870\uc57d<\/strong> <strong>\uc138\uc728<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>2\ub2e8\uacc4: \ubb38\uc11c \uc900\ube44<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRAS\uc5d0\uc11c \uc2f1\uac00\ud3ec\ub974 \uac70\uc8fc \uc99d\uba85\uc11c \ubc1b\uae30<\/li>\n\n\n\n<li>\ub2e4\uc74c\uacfc \uac19\uc774 <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \ub0a9\uc138\uc790<\/strong> DGT-1 \ub610\ub294 DGT-2 \uc591\uc2dd \uc900\ube44<\/li>\n\n\n\n<li>\ub2e4\uc74c\uc758 \uc99d\uac70\ub97c \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624. <strong>\uc218\uc775\uc801 \uc18c\uc720\uc790<\/strong> \uc0c1\ud0dc<\/li>\n\n\n\n<li>For <strong>\ub85c\uc5f4\ud2f0<\/strong>: \uc9c0\uc815 <strong>\uc0b0\uc5c5, \uc0c1\uc5c5 \ub610\ub294 \uacfc\ud559<\/strong> \uc0ac\uc6a9<\/li>\n<\/ul>\n\n\n\n<p><strong>3\ub2e8\uacc4: \uacb0\uc81c \uc804 \uc81c\ucd9c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 <strong>\uc6d0\ucc9c\uc9d5\uc218<\/strong> \uc5d0\uc774\uc804\ud2b8\ub294 \uacb0\uc81c \uc804\uc5d0 \uc591\uc2dd\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\ubcf4\uc7a5 <strong>\ucd1d \uae08\uc561<\/strong> \uacc4\uc0b0\uc774 \uc815\ud655\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uc0ac\ubcf8\uc744 \ubcf4\uad00\ud558\uc138\uc694. <strong>\uad00\ud560 \ub2f9\uad6d<\/strong> \uac80\ud1a0\ub41c \uacbd\uc6b0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-singapore-youre-in-indonesia\"><strong>\uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc18c\ub4dd \uc218\ub839(\uc778\ub3c4\ub124\uc2dc\uc544\uc5d0 \uc788\uc74c)<\/strong><\/h3>\n\n\n\n<p><strong>1\ub2e8\uacc4: \uc870\uc138 \uc870\uc57d \uc801\uaca9\uc131 \ud655\uc778<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\ud68c\uc6d0\uc784\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> \uac70\uc8fc\uc790<\/li>\n\n\n\n<li>\ub2e4\uc74c \uc0ac\ud56d\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. <strong>\uc18c\ub4dd<\/strong> \uc790\uaca9 \ubc0f \ub300\uc0c1 <strong>\uc138\uc728<\/strong> \uc801\uc6a9<\/li>\n\n\n\n<li>\ub2e4\uc74c \uc99d\uac70 \uc218\uc9d1 <strong>\uc218\uc775\uc801 \uc18c\uc720\uc790<\/strong> \uc0c1\ud0dc<\/li>\n<\/ul>\n\n\n\n<p><strong>2\ub2e8\uacc4: \ubb38\uc11c \uc81c\uacf5<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc2f1\uac00\ud3ec\ub974 \uacb0\uc81c\uc790\uc5d0\uac8c \uc778\ub3c4\ub124\uc2dc\uc544 \uac70\uc8fc \uc99d\uba85\uc11c\ub97c \uc81c\uc2dc\ud558\uc138\uc694.<\/li>\n\n\n\n<li>\ub2e4\uc74c\uc5d0 \ub300\ud55c IRAS\uc758 DTA \uad6c\uc81c \uc808\ucc28\ub97c \ub530\ub974\uc2ed\uc2dc\uc624. <strong>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong> \uac10\uc18c<\/li>\n\n\n\n<li>For <strong>\uc790\ubcf8 \uc774\ub4dd<\/strong>: \uc5ec\ubd80 \uacb0\uc815 <strong>\uba74\uc81c<\/strong> \uc870\uc57d\uc5d0 \ub530\ub77c <strong>\uc870\ud56d<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"worked-examples-crystal-clear-scenarios\"><strong>\uc791\ub3d9\ud558\ub294 \uc608\uc81c(\uba85\ud655\ud55c \uc2dc\ub098\ub9ac\uc624)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\"><strong>\uc608 1: \uc778\ub3c4\ub124\uc2dc\uc544\uc5d0\uc11c \uc2f1\uac00\ud3ec\ub974 \ud68c\uc0ac\ub85c \ubcf4\ub0b4\ub294 \uc0b0\uc5c5\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub85c\uc5f4\ud2f0<\/strong><\/h3>\n\n\n\n<p><strong>\uc124\uc815:<\/strong> \uc2f1\uac00\ud3ec\ub974 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ud68c\uc0ac \ub77c\uc774\uc120\uc2a4 <strong>\uc0b0\uc5c5 \uc0c1\uc5c5\uc6a9<\/strong> \uae30\uc220\uc744 \uc778\ub3c4\ub124\uc2dc\uc544 \uc81c\uc870\uc5c5\uccb4\uc5d0 \uc5f0\uac04 $500,000\ub2ec\ub7ec\uc5d0 \ud310\ub9e4\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d\uc774 \uc5c6\ub294 \uacbd\uc6b0(\uc778\ub3c4\ub124\uc2dc\uc544 \uad6d\ub0b4\ubc95 \uc138\uc728):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong>: $500,000 \u00d7 20% = $100,000<\/li>\n\n\n\n<li>\uc21c \uc218\ub839\uc561: $400,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d \ud61c\ud0dd\uc774 \uc81c\uacf5\ub429\ub2c8\ub2e4:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc0b0\uc5c5 \uc0c1\uc5c5\uc6a9<\/strong> <strong>\ub85c\uc5f4\ud2f0<\/strong> <strong>\uc138\uc728<\/strong>: 10%<\/li>\n\n\n\n<li><strong>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/strong>: $500,000 \u00d7 10% = $50,000<\/li>\n\n\n\n<li>\uc21c \uc218\ub839\uc561: $450,000<\/li>\n\n\n\n<li><strong>\uc800\ucd95\uc561 $50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\uc11c\ub958 \uc791\uc5c5 \ud750\ub984:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\uc124\uc815 <strong>\uc218\uc775\uc801 \uc18c\uc720\uc790<\/strong> \uc0c1\ud0dc<\/li>\n\n\n\n<li>IRAS\uc5d0\uc11c \uc2f1\uac00\ud3ec\ub974 COR \ubc1b\uae30<\/li>\n\n\n\n<li>\uc778\ub3c4\ub124\uc2dc\uc544 \ub77c\uc774\uc120\uc2a4 \ucde8\ub4dd\uc790\uac00 DGT-1 \uc591\uc2dd\uc744 \uc900\ube44\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uc9c0\uc815 <strong>\uc0b0\uc5c5-\uc0c1\uc5c5<\/strong> \uc758 \ud2b9\uc131 <strong>\ub85c\uc5f4\ud2f0<\/strong><\/li>\n\n\n\n<li><strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> \ub2f9\uad6d\uc740 10% <strong>\uc138\uc728<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-2-interest-paid-to-singapore-government-institution\"><strong>\uc608 2: \uc2f1\uac00\ud3ec\ub974 \uc815\ubd80 \uae30\uad00\uc5d0 \uc9c0\uae09\ud55c \uc774\uc790<\/strong><\/h3>\n\n\n\n<p><strong>\uc124\uc815:<\/strong> \uc778\ub3c4\ub124\uc2dc\uc544\uc778 <strong>\ucc44\uad74 \ubd80\ubb38<\/strong> \ud68c\uc0ac\ub294 $2 \ubc31\ub9cc \ub2ec\ub7ec\ub97c \ucc28\uc785\ud569\ub2c8\ub2e4. <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc740\ud589<\/strong> 8%\uc758 \uc2f1\uac00\ud3ec\ub974 \uc9c0\uc810 <strong>\uad00\uc2ec<\/strong> \ub9e4\ub144.<\/p>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d \uc5c6\uc74c:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc5f0\uac04 <strong>\uad00\uc2ec<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> <strong>\uc6d0\ucc9c\uc9d5\uc218<\/strong>: $160,000 \u00d7 20% = $32,000<\/li>\n\n\n\n<li><strong>\uc774\uc790 \uc218\ub839<\/strong>: $128,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d(\uc815\ubd80 \uba74\uc138) \uc801\uc6a9:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc6d0\ucc9c\uc9d5\uc218 \uc138\uc728<\/strong>: 0%(\uc608\uc120\uc6a9 <strong>\uc815\ubd80 \uae30\uad00<\/strong>)<\/li>\n\n\n\n<li><strong>\uc774\uc790 \uc218\ub839<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\uc138\uae08 \uc808\uac10: $32,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\ud544\uc694\ud55c \uc11c\ub958:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc99d\uba85 <strong>\uc815\ubd80<\/strong> \uc5d4\ud2f0\ud2f0 \uc0c1\ud0dc<\/li>\n\n\n\n<li>\ub2e4\uc74c\uc5d0 \ub300\ud55c \uc790\uaca9\uc744 \uc99d\uba85\ud558\ub294 \uc778\uc99d\uc11c <strong>\uc138\uae08 \uba74\uc81c<\/strong><\/li>\n\n\n\n<li>\ub2e4\uc74c \uae30\uad00\uc5d0 \uc81c\ucd9c\ud558\ub294 \uc801\uc808\ud55c DGT \uc591\uc2dd <strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong> \ub2f9\uad6d<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-3-branch-profit-tax-on-after-tax-profits\"><strong>\uc608 3: \uc138\ud6c4 \uc774\uc775\uc5d0 \ub300\ud55c \uc9c0\uc810 \uc774\uc775\uc138<\/strong><\/h3>\n\n\n\n<p><strong>\uc124\uc815:<\/strong> \uc2f1\uac00\ud3ec\ub974 \ud68c\uc0ac\uc758 \uc778\ub3c4\ub124\uc2dc\uc544 \uc9c0\uc0ac\uc5d0\uc11c $1\ubc31\ub9cc \ub2ec\ub7ec\uc758 \uc218\uc775\uc744 \uc62c\ub838\uace0 \uc1a1\uae08\ud558\ub824\uace0 \ud569\ub2c8\ub2e4. <strong>\uc138\ud6c4 \uc774\uc775<\/strong> \uc2f1\uac00\ud3ec\ub974\ub85c \ub3cc\uc544\uac11\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uad6d\ub0b4\ubc95\uc5d0 \ub530\ub77c:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc9c0\uc810 \uc774\uc775\uc138<\/strong>: $1,000,000 \u00d7 15% = $150,000<\/li>\n\n\n\n<li>\uc21c \uc1a1\uae08 \uac00\ub2a5 <strong>\uc138\ud6c4 \uc774\uc775<\/strong>: $850,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc0c8\ub85c\uc6b4 \uc870\uc138 \uc870\uc57d\uc5d0 \ub530\ub77c:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc9c0\uc810 \uc774\uc775 \uc138\uc728<\/strong>: $1,000,000 \u00d7 10% = $100,000<\/li>\n\n\n\n<li>\uc21c \uc1a1\uae08 \uac00\ub2a5 <strong>\uc138\ud6c4 \uc774\uc775<\/strong>: $900,000<\/li>\n\n\n\n<li><strong>\uc138\uae08 \uc808\uac10: $50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-4-capital-gains-on-shares-traded\"><strong>\uc608 4: \uac70\ub798\ub41c \uc8fc\uc2dd\uc758 \uc790\ubcf8 \uc774\ub4dd<\/strong><\/h3>\n\n\n\n<p><strong>\uc124\uc815:<\/strong> \uc2f1\uac00\ud3ec\ub974 \ud22c\uc790 \ud68c\uc0ac\uc5d0\uc11c \ud310\ub9e4\ud558\ub294 <strong>\uac70\ub798\ub41c \uc8fc\uc2dd<\/strong> \uc790\uce74\ub974\ud0c0 \uc99d\uad8c\uac70\ub798\uc18c\uc5d0\uc11c $300,000\uc744 \uc2e4\ud604\ud588\uc2b5\ub2c8\ub2e4. <strong>\ud30c\uc0dd\ub41c \uc774\uc775<\/strong> \ud310\ub9e4\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>\uc870\uc138 \uc870\uc57d\uc5d0 \ub530\ub978 \ubd84\uc11d:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc790\ubcf8 \uc774\ub4dd<\/strong> \uc5d0\uc11c <strong>\uac70\ub798\ub41c \uc8fc\uc2dd<\/strong> \uacf5\uc778\ub41c \uac70\ub798\uc18c\uc5d0\uc11c<\/li>\n\n\n\n<li>\uc77c\ubc18\uc801\uc73c\ub85c <strong>\uba74\uc81c<\/strong> \uc544\ub798 <strong>\uc870\uc138 \uc870\uc57d<\/strong> <strong>\uc870\ud56d<\/strong><\/li>\n\n\n\n<li><strong>\uc778\ub3c4\ub124\uc2dc\uc544 \uc138\uae08<\/strong>: $0 (\ub300 \uc7a0\uc7ac\ub825 <strong>\uad6d\ub0b4\ubc95<\/strong> <strong>\ubd80\uacfc\ub41c \uc138\uae08<\/strong>)<\/li>\n\n\n\n<li>\uadc0\ud558\uc758 <strong>\ud61c\ud0dd<\/strong>: \uc804\uccb4 <strong>\uc774\ub4dd<\/strong> \ubcf4\uc720<\/li>\n<\/ul>\n\n\n\n<p><strong>\uc8fc\uc694 \uc694\uad6c \uc0ac\ud56d:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uacf5\uc720<\/strong> \ub294 <strong>\uac70\ub798<\/strong> \uacf5\uc778\ub41c \uac70\ub798\uc18c\uc5d0\uc11c<\/li>\n\n\n\n<li><strong>\uc2e4\uc18c\uc720\uc790<\/strong> \uc870\uc57d \uac70\uc8fc\uc790\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc8fc\uc694 \ubaa9\uc801 \ud14c\uc2a4\ud2b8<\/strong> \ub97c \ub9cc\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\uc778\ub3c4\ub124\uc2dc\uc544-\uc2f1\uac00\ud3ec\ub974 \uc870\uc138 \uc870\uc57d\uc774 \ub354 \ub0ae\uc740 \uc138\uc728, \uc0c8\ub85c\uc6b4 \uccb4\uc721 \uaddc\uce59, \ub354 \uc5c4\uaca9\ud55c \ub0a8\uc6a9 \ubc29\uc9c0 \ud14c\uc2a4\ud2b8\ub85c \uac1c\ud3b8\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774 \uc870\uc57d\uc758 \ud61c\ud0dd\uc744 \ub204\ub9ac\ub294 \ubc29\ubc95\uc744 \uc54c\uc544\ubcf4\uc138\uc694.<\/p>","protected":false},"author":6831,"featured_media":39440,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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