(9) 농지 등 현물출자에 대한 양도소득세 감면범위 합리화 (조특법 §66, §67, §68)

<p class="0" style="line-height: 130%; text-indent: -30.2pt; letter-spacing: -0.3pt; font-size: 14pt; margin-left: 30.2pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">(9) 농지 등 현물출자에 대한 양도소득세 감면범위 합리화 (조특법 §66, §67, §68)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 225.36pt; height: 21.65pt;">현 행</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 225.35pt; height: 21.65pt;">개 정 안</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt medium 1.7pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 225.36pt; height: 6.82pt;"> </td><td valign="middle" style="border-width: 0.28pt 1.7pt medium 0.28pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 225.35pt; height: 6.82pt;"> </td></tr><tr><td valign="top" style="border-width: medium 0.28pt 1.7pt 1.7pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 225.36pt; height: 336.3pt;">□ 4년 이상 재촌·자경한 농지·초지를 영농조합, 농업회사법인에 현물출자시 양도소득세 100% 감면 □ 4년 이상 재촌·자영한 어업용토지를 영어조합, 어업회사법인에 현물출자시 양도소득세 100% 감면 <p class="2" style="text-align: center; line-height: 160%; text-indent: -29.8pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-top: 0pt; margin-right: 0pt; margin-left: 59.5pt; -ms-layout-grid-mode: both; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"><단서 신설></td><td valign="top" style="border-width: medium 1.7pt 1.7pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 225.35pt; height: 336.3pt;"><table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 11.31pt; height: 143.33pt;"> </td><td valign="middle" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 97.84pt; height: 143.33pt;"><p class="0" style="line-height: 150%; text-indent: -32.5pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 32.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> (좌 동)</td></tr></tbody></table>  ㅇ주거․상업․공업지역에 편입되거나 환지처분 전 농지·초지·어업용 토지 외의 토지로 환지예정지 지정된 경우  →편입일 또는 지정일까지 발생한 소득에 대해서만 감면</td></tr></tbody></table> <개정이유> 농지·초지·어업용 토지가 주거지역 등 편입시 감면범위 합리화<p class="0" style="line-height: 150%; text-indent: -51.3pt; letter-spacing: -1.4pt; font-size: 13pt; font-weight: bold; margin-left: 51.3pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <적용시기> ‘17.1.1. 이후 현물출자하는 분부터 적용