[머니/재테크] 상담 글 질문에 공감하시면 '나도 궁금해요'버튼을 눌러주세요.

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Q.한국에 있는 부동산 처분시 관련된 비용 공제 관련 질문 드립니다.

지역Arizona 아이디paradise8503****
조회371 공감1 작성일2020-01-09 오후 8:22:47

안녕하세요


미국 영주권자이고 한국에 있는 부동산을 처분하려고 이번에 한국에 들어갈 예정입니다.

부동산을 처분한 후 미국에 세금보고를 할 때 

1) 중개수수료나 시설 비용 이외에 추가로 더 공제 받을 것이 있나요?


2) 한국 아파트 처분을 위해서 한국 여행시 드는 비용 중 공제 가능한 내역과 공제한도 금액이 있는지도 궁금합니다.

  (예를 들면, 재입국 허가서 Fee, 비행기 티켓, 통신비, 숙박비 등등)


3) 이런 공제 금액이 미연방세금과 주세금에서 각각 따로 공제가 가능한가요?

또한 공제가 될 때, 양도차익에서 공제되는지 아니면 양도소득세에서 공제되는지 궁금합니다.


감사합니다.

0/1000

* 등록된 총 답변수 1개입니다.

김종갑 님 답변 [머니/재테크] 답변일 2020-01-12 오후 11:09:56


1.Allowable Revenue Expenditure

Please note that allowable revenue expenditure you incur up to seven years prior to the commencement of your freelancing is deductible from your profits in your first accounting period.

The Inspector of Taxes (HMRC) will allow revenue expenditure as a deduction from your freelance income when it is incurred wholly and exclusively for the purposes of your profession. The following is a list of the expenditure which HMRC will normally allow:-

  1. Accountants Fees including bookkeeping fees.
  2. Advertising, publicity, brochures, photographs, business cards and flyers.
  3. Agents commission.
  4. Bad debts (included in turnover).
  5. Bank charges (contact us to obtain free banking).
  6. Books not retained for more than two years.
  7. Bulbs, fuses, locks, keys, plugs, leads and minor repairs.
  8. Casual labour (check whether to be paid through PAYE).
  9. Computer consumables including CDs, DVD, USB memory sticks, external hard drives, (backup) and software annual licence fee.
  10. Courier charges.
  11. Data protection registration and renewal fees.
  12. Entertaining ? expenditure on business entertainment or gifts is not allowable as a deduction against profits, even if it is a genuine expense of the trade or business. However, if the total cost of all assets gifted to the same person in the same basis period is not more than £50, and the gift bears the business name, logo, or a clear advertisement, and the gift does not include food, drink, or tobacco, it is allowed. The cost of staff entertaining is specifically allowed.
  13. Fines & Penalties for a breach of regulations, or as a result of a prosecution for a trader’s breach of regulations, will not be an allowable expense. However payments for damages that are compensatory rather than punitive are tax deductible. Also, where an employer pays fines that are a liability of an employee, so that the employee is taxable on the payment as employment income, the cost to the employer of paying the fine is allowable in computing his/her trading profits.
  14. Workwear.
    • Hire of protective clothing/ uniform.
    • Laundering and dry cleaning of protective clothing/ uniform.
    • Cost of protective clothing/ uniform.
    • 더 있읍니다.


2.Travel Expenses. Travel expenses include meals and lodging and transportation expenses while away from home in the pursuit of a trade or business (including that of an employee). Other travel expenses include laundry, shipping, tips, and computer rental fees.



3. 연방세법규정입니다.

 취득원가에 가산됩니다.

김종갑 [머니/재테크]

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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