여수시 등록세

<TABLE cellSpacing=0 cellPadding=0 width=608 border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 width="98%" align=center border=0> <TBODY> <TR> <TD class=smallfont height=20> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fs_t_m013.gif"></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD> <DIV align=center> <TABLE cellSpacing=0 cellPadding=0 width="95%" border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 width=469 align=center border=0> <TBODY> <TR> <TD background=../img/semok_bg.gif height=68> <TABLE height=30 cellSpacing=0 cellPadding=0 width=460 align=center border=0> <TBODY> <TR> <TD class=text09 width="50%" height=25>  </TD> <TD width="50%">  </TD></TR> <TR> <TD class=text09> <TABLE cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD width=7> </TD> <TD class=text09> </TD> <TD><SELECT [안내]태그제한으로등록되지않습니다-xxonchange=xxjavascript:location.href=this.value name=select> <OPTION selected>도세</OPTION> <OPTION value=../ji_info/sub_01_cd.jsp>취득세</OPTION> <OPTION value=../ji_info/sub_01_dl.jsp>등록세</OPTION> <OPTION value=../ji_info/sub_01_mh.jsp>면허세</OPTION> <OPTION value=../ji_info/sub_01_lj.jsp>레저세</OPTION></SELECT> </TD> <TD class=text09>   <SELECT [안내]태그제한으로등록되지않습니다-xxonchange=xxjavascript:location.href=this.value name=select2> <OPTION selected>시ㆍ군세</OPTION> <OPTION value=../ji_info/sub_01_jm.jsp>주민세</OPTION> <OPTION value=../ji_info/sub_01_js.jsp>재산세</OPTION> <OPTION value=../ji_info/sub_01_c.jsp>자동차세</OPTION> <OPTION value=../ji_info/sub_01_jh.jsp>주행세</OPTION> <OPTION value=../ji_info/sub_01_f.jsp>농업소득세</OPTION> <OPTION value=../ji_info/sub_01_d.jsp>도축세</OPTION> <OPTION value=../ji_info/sub_01_ds.jsp>담배소비세</OPTION></SELECT> </TD> <TD>  </TD></TR></TBODY></TABLE></TD> <TD> <TABLE cellSpacing=0 cellPadding=0 border=0> <TBODY> <TR> <TD width=25> </TD> <TD class=text09> </TD> <TD><SELECT [안내]태그제한으로등록되지않습니다-xxonchange=xxjavascript:location.href=this.value name=select4> <OPTION selected>도세</OPTION> <OPTION value=../ji_info/sub_01_ks.jsp>공동시설세</OPTION> <OPTION value=../ji_info/sub_01_jk.jsp>지역개발세</OPTION> <OPTION value=../ji_info/sub_01_jbk.jsp>지방교육세</OPTION></SELECT> </TD> <TD>  <SELECT [안내]태그제한으로등록되지않습니다-xxonchange=xxjavascript:location.href=this.value name=select3> <OPTION selected>시ㆍ군세</OPTION> <OPTION value=../ji_info/sub_01_dk.jsp>도시계획세</OPTION> <OPTION value=../ji_info/sub_01_s.jsp>사업소세</OPTION></SELECT> </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD> </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=554 border=0> <TBODY> <TR> <TD> <IMG height=11 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fb_001.gif" width=554></TD></TR> <TR> <TD background=../img/b_002.gif> <TABLE cellSpacing=0 cellPadding=0 width="95%" align=center border=0> <TBODY> <TR> <TD>등록세는 재산권이나 기타 권리의 취득ㆍ이전ㆍ변경 또는 소멸에 관한 이동사항을 공부에 등기 또는 등록(등재포함)하여 줌으로써 권리를 보전하여 주는 행정행위에 대하여 과세하는 수수료적 성격의 유통세입니다. </TD></TR></TBODY></TABLE></TD></TR> <TR> <TD> <IMG height=11 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fb_003.gif" width=554></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width="95%" border=0> <TBODY> <TR vAlign=bottom> <TD colSpan=2> <IMG height=18 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fs_p_t003.gif" width=159></TD></TR> <TR> <TD width=20> </TD> <TD width=542>- 등록세의 과세표준액은 등기ㆍ 등록 당시의 가액으로 합니다.</TD></TR> <TR vAlign=bottom> <TD colSpan=2 height=40> <IMG height=18 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fs_p_t001.gif" width=159></TD></TR> <TR> <TD> </TD> <TD>- 재산권.기타 권리의 취득ㆍ이전ㆍ변경 또는 소멸에 관한 사항을 공부에 등기 또는 등록을 받는 ..자입니다.</TD></TR> <TR vAlign=bottom> <TD colSpan=2 height=40> <IMG height=18 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fs_p_t008.gif" width=159></TD></TR> <TR> <TD> </TD> <TD> <DIV align=center> <IMG height=43 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fdl_img.gif" width=371></DIV></TD></TR> <TR vAlign=bottom> <TD colSpan=2 height=40> <IMG height=18 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fs_p_t006.gif" width=159></TD></TR> <TR> <TD> </TD> <TD>  - 부동산등기   <TABLE cellSpacing=1 cellPadding=2 width=430 align=center bgColor=#999999 border=0> <CAPTION align=bottom></CAPTION> <TBODY> <TR> <TD width=64 bgColor=#bfceeb> 구 분 </TD> <TD bgColor=#f0f4fd colSpan=3> 등기내용</TD> <TD width=124 bgColor=#f0f4fd> 세율 및 세액</TD></TR> <TR> <TD vAlign=top bgColor=#f0f4fd rowSpan=10> 부동산등기 </TD> <TD bgColor=#ffffff colSpan=3> 소유권보존등기</TD> <TD width=124 bgColor=#ffffff> 8/1,000 </TD></TR> <TR> <TD width=58 bgColor=#ffffff rowSpan=4> 무상 승계 취득</TD> <TD width=65 bgColor=#ffffff rowSpan=2> 상속</TD> <TD width=93 bgColor=#ffffff> 농지</TD> <TD width=124 bgColor=#ffffff> 3/1,000 </TD></TR> <TR> <TD width=93 bgColor=#ffffff> 기타</TD> <TD width=124 bgColor=#ffffff> 8/1,000 </TD></TR> <TR> <TD bgColor=#ffffff colSpan=2> 기타무상승계취득</TD> <TD width=124 bgColor=#ffffff> 15/1,000 </TD></TR> <TR> <TD bgColor=#ffffff colSpan=2> 비영리사업자</TD> <TD width=124 bgColor=#ffffff> 8/1,000 </TD></TR> <TR> <TD bgColor=#ffffff colSpan=2 rowSpan=2> 유상승계취득</TD> <TD width=93 bgColor=#ffffff> 농지</TD> <TD width=124 bgColor=#ffffff> 10/1,000 </TD></TR> <TR> <TD width=93 bgColor=#ffffff> 기타 </TD> <TD width=124 bgColor=#ffffff> <DIV align=center>20/1,000 </DIV></TD></TR> <TR> <TD bgColor=#ffffff colSpan=3> 공유, 합유, 총유물 분할</TD> <TD width=124 bgColor=#ffffff> 3/1,000 </TD></TR> <TR> <TD bgColor=#ffffff colSpan=3> 지상권,저당권,지역권,전세권,임차권,경매신청,가압류,가처분,가등기</TD> <TD width=124 bgColor=#ffffff> 2/1,000 </TD></TR> <TR> <TD bgColor=#ffffff colSpan=3> 기타등기</TD> <TD width=124 bgColor=#ffffff> 건당 3,000원</TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=430 align=center border=0> <TBODY> <TR> <TD height=20> <DIV align=right>* 개인간 거래 : 유상 승계 취득시 기타인 경우 세율 10/1,000</DIV></TD></TR></TBODY></TABLE>  - 자동차등록   <TABLE cellSpacing=1 borderColorDark=white cellPadding=2 width=430 align=center bgColor=#999999 borderColorLight=navy border=0> <CAPTION align=bottom></CAPTION> <TBODY> <TR> <TD width=99 bgColor=#bfceeb> 구 분 </TD> <TD width=187 bgColor=#f0f4fd colSpan=2> 등록내용</TD> <TD width=130 bgColor=#f0f4fd> 세율 및 세액</TD></TR> <TR> <TD vAlign=center width=99 bgColor=#f0f4fd rowSpan=2> 비 영업용 </TD> <TD width=187 bgColor=#ffffff colSpan=2>    신규, 소유권 이전 </TD> <TD width=130 bgColor=#ffffff> 50/1,000 </TD></TR> <TR> <TD width=187 bgColor=#ffffff colSpan=2>   저당권 설정 </TD> <TD width=130 bgColor=#ffffff> 2/1,000 </TD></TR> <TR> <TD vAlign=top width=99 bgColor=#f0f4fd rowSpan=4> 기타승용차</TD> <TD width=187 bgColor=#ffffff rowSpan=2>    신규, 소유권이전</TD> <TD width=187 bgColor=#ffffff> 영  업  용</TD> <TD width=130 bgColor=#ffffff> 20/1,000 </TD></TR> <TR> <TD width=187 bgColor=#ffffff> 비영업용</TD> <TD width=130 bgColor=#ffffff> 30/1,000 </TD></TR> <TR> <TD width=187 bgColor=#ffffff colSpan=2>    저당권 설정</TD> <TD width=130 bgColor=#ffffff> 2/1,000 </TD></TR> <TR> <TD width=187 bgColor=#ffffff colSpan=2>    기타 등록</TD> <TD width=130 bgColor=#ffffff> 건당 7,500원</TD></TR></TBODY></TABLE> - 건설기계등록   <TABLE cellSpacing=1 borderColorDark=white cellPadding=2 align=center bgColor=#999999 borderColorLight=navy border=0> <CAPTION align=bottom></CAPTION> <TBODY> <TR> <TD width=75 bgColor=#bfceeb> 구 분 </TD> <TD width=161 bgColor=#f0f4fd> 등록내용</TD> <TD width=183 bgColor=#f0f4fd> 세율 및 세액</TD></TR> <TR> <TD vAlign=top width=75 bgColor=#f0f4fd rowSpan=3> 건설기계등록</TD> <TD width=161 bgColor=#ffffff>    신규, 소유권 이전</TD> <TD width=183 bgColor=#ffffff> 10/1,000 </TD></TR> <TR> <TD width=161 bgColor=#ffffff>    근저당권 설정</TD> <TD width=183 bgColor=#ffffff> 2/1,000 </TD></TR> <TR> <TD width=161 bgColor=#ffffff>    기타 등록</TD> <TD width=183 bgColor=#ffffff> 건당 5,000원</TD></TR></TBODY></TABLE> - 법인등기 <TABLE cellSpacing=1 borderColorDark=white cellPadding=2 align=center bgColor=#999999 borderColorLight=navy border=0> <CAPTION align=bottom></CAPTION> <TBODY> <TR> <TD width=79 bgColor=#bfceeb> 구 분 </TD> <TD width=159 bgColor=#f0f4fd> 등기내용</TD> <TD width=179 bgColor=#f0f4fd> 세율 및 세액</TD></TR> <TR> <TD vAlign=top width=79 bgColor=#f0f4fd rowSpan=3>    영리법인</TD> <TD width=159 bgColor=#ffffff>    설립, 합병</TD> <TD width=179 bgColor=#ffffff> 4/1,000 </TD></TR> <TR> <TD width=159 bgColor=#ffffff>    자본금 변경</TD> <TD width=179 bgColor=#ffffff> 4/1,000 </TD></TR> <TR> <TD width=159 bgColor=#ffffff>    적립금 자본전입</TD> <TD width=179 bgColor=#ffffff> 1/1,000 </TD></TR> <TR> <TD vAlign=top width=79 bgColor=#f0f4fd rowSpan=2>    비영리법인</TD> <TD width=159 bgColor=#ffffff>    설립, 합병</TD> <TD width=179 bgColor=#ffffff> 2/1,000 </TD></TR> <TR> <TD width=159 bgColor=#ffffff>    출자 증가</TD> <TD width=179 bgColor=#ffffff> 2/1,000 </TD></TR> <TR> <TD width=79 bgColor=#f0f4fd>    본점이전</TD> <TD width=159 bgColor=#ffffff>  </TD> <TD width=179 bgColor=#ffffff> 75,000원</TD></TR> <TR> <TD width=79 bgColor=#f0f4fd>    지점설치</TD> <TD width=159 bgColor=#ffffff>  </TD> <TD width=179 bgColor=#ffffff> 건당 23,000원</TD></TR> <TR> <TD width=79 bgColor=#f0f4fd>    기타등기</TD> <TD width=159 bgColor=#ffffff>  </TD> <TD width=179 bgColor=#ffffff> 건당 23,000원</TD></TR></TBODY></TABLE> - 20톤이상 선박등기의 세율 <TABLE cellSpacing=1 borderColorDark=white cellPadding=2 align=center bgColor=#999999 borderColorLight=navy border=0> <CAPTION align=bottom></CAPTION> <TBODY> <TR> <TD width=79 bgColor=#bfceeb> 구 분 </TD> <TD width=147 bgColor=#f0f4fd> 등기내용</TD> <TD bgColor=#f0f4fd> 과세표준</TD> <TD width=82 bgColor=#f0f4fd>세율</TD> <TD width=130 bgColor=#f0f4fd>비고</TD></TR> <TR> <TD vAlign=center bgColor=#f0f4fd rowSpan=4> 1.영리법인</TD> <TD width=147 bgColor=#ffffff> ①상속</TD> <TD width=77 bgColor=#ffffff> 선박가액</TD> <TD width=82 bgColor=#ffffff>5/1,000</TD> <TD bgColor=#ffffff> </TD></TR> <TR> <TD bgColor=#ffffff>②상속이외 무상취득</TD> <TD bgColor=#ffffff> <DIV align=center>선박가액</DIV></TD> <TD bgColor=#ffffff>10/1,000</TD> <TD bgColor=#ffffff>증여,유증 등</TD></TR> <TR> <TD bgColor=#ffffff>③소유권보존</TD> <TD bgColor=#ffffff> <DIV align=center>선박가액</DIV></TD> <TD bgColor=#ffffff>0.2/1,000</TD> <TD bgColor=#ffffff> </TD></TR> <TR> <TD bgColor=#ffffff>④ ①~③ 외의 소유권 취득</TD> <TD bgColor=#ffffff> <DIV align=center>선박가액</DIV></TD> <TD bgColor=#ffffff>10/1,000</TD> <TD bgColor=#ffffff>매매, 교환등 유상취득</TD></TR> <TR> <TD vAlign=top bgColor=#f0f4fd>2.기타</TD> <TD bgColor=#ffffff>①~④외의 등기</TD> <TD bgColor=#ffffff> <DIV align=center>매 1건당</DIV></TD> <TD bgColor=#ffffff>건당 7,500원</TD> <TD bgColor=#ffffff> </TD></TR></TBODY></TABLE> - 소형선박등기의 세율 <TABLE cellSpacing=1 borderColorDark=white cellPadding=2 width=450 align=center bgColor=#999999 borderColorLight=navy border=0> <CAPTION align=bottom></CAPTION> <TBODY> <TR> <TD width=79 bgColor=#ffffff>  </TD> <TD width=161 bgColor=#f0f4fd> 과세대상</TD> <TD width=115 bgColor=#f0f4fd>세율</TD></TR> <TR> <TD vAlign=top bgColor=#f0f4fd> 소유권이전</TD> <TD width=161 bgColor=#ffffff> 20톤미만 기선 5톤 ~20톤 미만 범선 20톤 ~ 100톤미만 부선 </TD> <TD bgColor=#ffffff>0.2/1,000</TD></TR> <TR bgColor=#ffffff> <TD vAlign=top colSpan=3>산출세액의 3,000원 미만인 경우 3,000원</TD></TR></TBODY></TABLE> </TD></TR> <TR vAlign=bottom> <TD colSpan=2 height=40> <IMG height=18 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fyeosutax.com%2Fimg%2Fs_p_t005.gif"></TD></TR> <TR> <TD> </TD> <TD>- 등기 및 등록신청을 할 때 등록세를 납부하고 그 영수증을 등기신청서에 첨부하여야 합니다.     ※ 과소 납부하였을 경우 부족금액에 대한 신고불성실가산세(20%)와 납부불성실가산세(0.03% x .......납부지연일수)를 추가납부하여야 합니다.</TD></TR></TBODY></TABLE></DIV></TD></TR></TBODY></TABLE>