유튜버, 아프리카BJ 등 1인크리에이터 세금관리는?
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작성자 관리자 작성일19-03-20 20:19 조회1,368회 댓글2건본문
천강세무회계 박정환세무사 입니다.
오늘은 가장 핫한 이슈
유튜버 등 1인크리에이터 세금관리하는 방법에 대해 알아보도록 하겠습니다.
현재 가장 유망업종답게 유튜버 등 1인크리에이터에 대한 세무상담이 꾸준하게 증가하고 있는데요
또한 최근 국세청에서 유튜버 등 1인크리에이터의 세금을 관리한다는 방침을 내놓았기 때문에
꼼꼼하게 확인하셔서 세금관리하는게 가장 중요합니다.
1. 유튜버 등 수입구조
① 아프리카BJ의 경우 별풍선을 돈으로 환전하는 과정에서 아프리카TV 등 사업자가 3.3% 세율을 적용하여
원천징수 후 사업소득 형태로 지급받게 되며 이는 다음연도 5월 종합소득세 신고 시 최종세액을 결정하게 됩니다.
그러므로 아프리카BJ의 경우에는 국세청이 소득을 훤히 꿰뚫어보고 있다고 생각하셔야 합니다.
② 그러나 유튜버나 트위치의 경우에는 광고수입이나 구독료를 통하여 수입을 올리는데
외국기업이 원천징수 없이 개인계좌로 외화를 입금해주고 외국에서 원천징수를 하는 것도 아니기 때문에
세금신고의무가 있는지 잘 모르시는 유튜버 등이 많습니다.
따라서 지금까지는 유튜버 등의 소득신고가 정확하게 이루어지지 않은 것이 사실입니다.
하지만 국세청이 구글코리아에 대한 본격적인 세무조사가 들어간 만큼 이제라도 정확하게 신고하셔야 합니다.
2. 유튜버 등 사업자등록
대부분의 유튜버, 아프리카BJ 분들께서는 거주지에서 혼자 방송을 진행하시는 분들이 많기 때문에
이는 인적용역을 제공하는 면세사업으로 보고 있습니다.
따라서 수입이 적다면 사업자등록 없이 프리랜서 상태로 있는 것도 나쁘지 않습니다.
하지만 수입이 증가함에 따라 7,500만 원이 넘어가게 되면 복식부기 대상자가 되기 때문에
회계장부를 만들어야 하며 이는 국세청의 사후검증 대상이 될 가능성이 매우 높아집니다.
그러므로 수입이 높은 분들은 사업자등록을 하여 적격증빙을 구비하시는 것이 하나의 절세방법입니다.
또한 고소득 유튜버등은 세부담이 크기 때문에 법인전환도 고려하시는 것이 좋습니다.
이러한 부분에 대해서는 전문가와 꼭 상담을 하셔서 본인에게 유리한 쪽을 선택하는 것이 중요합니다.
3. 부가가치세
아프리카BJ 처럼 3.3% 공제 후 지급받는 프리랜서의 경우에는 부가가치세가 면제되는
인적용역이므로 부가가치세 신고의무가 없습니다.
하지만 사업자등록을 한 경우라면 납부할 세액이 없더라도 부가가치세 신고는 꼭 하셔야 합니다.
또한 유튜버 수익에 대하여 원천징수 없이 입금이 들어오면
이는 국내에서 외국법인에서 용역을 제공한 것이므로 수출과 유사하게 취급되기 때문에
부가가치세 신고를 영세율로 합니다.
4. 종합소득세
매년 1월~12월의 수입을 다음연도 5월 31일까지 신고 및 납부하는 종합소득세에 대해 알려드리겠습니다.
사업과 관련 있는 비용들을 잘 모아두시는 것이 포인트입니다.
※ 예를 들어 먹방유튜버라면 콘텐츠를 위해 지출한 음식비도 비용처리가 가능하며
뷰티유튜버라면 화장품 등 제품 구입 비용도 비용처리가 가능합니다.
그 외에도 방송용 스튜디오 임차료, 각종 공과금, 방송 제작을 도와주시는 분들에 대한 인건비 신고(원천세 신고),
시청자들을 위한 선물 등 방송과 관련이 있다고 하는 것들은 비용처리가 됩니다.
하지만 간혹 상담 오시는 유튜버, 아프리카BJ 분들께서 사업과 관련 있는 비용과 없는 비용을
구분 없이 가지고 오셔서 비용처리 가능하냐고 물어보시는 경우가 있습니다.
사업과 관련 없는 비용을 비용처리하게 된다면 비용을 부인당하여 추가세금은 물론이고
이에 대한 가산세를 국세청에서 부과하기 때문에 반드시 적격증빙(세금계산서, 현금영수증, 신용카드)를 통하여
구입자료를 남겨놔주신다면 이러한 걱정도 사라지게 됩니다.
유튜버, 아프리카BJ 등 이런 업종은 창업은 비교적 쉬운 편에 속하지만 세금관리
하는 방법이 어렵게 느껴지기 때문에 전문가의 도움을 받아 상담을 통해 해결하시는것이 가장 좋습니다.
유튜버 등 1인크리에이터 세금신고와 관련하여 궁금하신 사항은
언제든 사무실로 연락주시기 바랍니다.
<상담 및 의뢰> 천강세무회계 박정환세무사
TEL : 032-426-0337 E-mail : cheon-gang@hanmail.net
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