분양권 양도세 알아보기

<table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 739px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(58, 50, 195);"> ◆  분양권이란?</td></tr></tbody></table>  우리나라의 선분양 제도에서 발생된 제도로 청약 당첨자가 계약금을 내고 건설사와 분양권 계약을 맺고 아파트, 오피스텔 상가등의 입주할수   있는 권리를 말합니다   <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 739px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(58, 50, 195);"> ◆  분양권 전매란?</td></tr></tbody></table> 부동산이나 기타 물건을 구입후  소유권을 이전받기 전에3자에게 되파는 행위이며 분양권은 매매가 가능합니다다만 정부는 투기 조장을 막기 위해 전매 제한 기간을 두고 있습니다  <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 739px; height: 150px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(245, 244, 224);">     공공택지내 민간아파트: 1년(수도권, 지방 모두 포함)    수도권 민간택지: 6개월    지방 민간택지 :없음 </td></tr></tbody></table> <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 739px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(58, 50, 195);"> ◆  분양권 양도세 얼마 내야 할까요?</td></tr></tbody></table>   <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 보유기간</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 1년 이내</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);">  2년 이내</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);">  2년 초과</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 주택</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 40%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 6~38%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 6~38%</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 분양권</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 50%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 40%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 184px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 6~38%</td></tr></tbody></table> 기존 아파트와 가장 큰 차이는 기존주택의 경우 1년이상만 소유하면 6~38% 세율을 적용하지만 분양권은 2년이상 소유해야6~38%의 세율을 적용받습니다 <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 양도 차액(프리미엄)</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 양도소득세율</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 누진 공제액</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 1200만원이하</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 6%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 0</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 1200만원 초과~4600만원이하</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 15%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 1,080,000원</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 4600만원 초과~8800만원이하</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 24%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 5,220,000원</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 8800만원 초과~1억5천만원 이하</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 35%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 14,900,000원</td></tr><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(201, 224, 240);"> 1억5천만원 초과</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 38%</td><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 246px; height: 18px; -ms-word-break: break-all; border-image-source: none;"> 19,400,000원</td></tr></tbody></table> 분양권 세율은 보유기간에 따라 양도차액에 따라6~38%세율이 적용됩니다 <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 739px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(58, 50, 195);"> ◆  양도세 원스톱 서비스</td></tr></tbody></table> 국세청은 예상세액을 미리 계산한 후 신고. 납부까지 원스톱으로 처리할 수 있는 양도소득세 종합안내 서비스를 제공하고 있습니다미리 모의계산으로 간편하게 계산한번 해보시고 예상세액을 꼼꼼히 따져 보시기 바랍니다 <table class="__se_tbl" style="border-width: 1px 1px 0px 0px; border-style: solid solid none none; border-color: rgb(204, 204, 204) rgb(204, 204, 204) currentColor currentColor; color: rgb(90, 80, 75); font-family: 돋움; font-size: 12px; border-image-source: none;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 1px 1px; border-style: none none solid solid; border-color: currentColor currentColor rgb(204, 204, 204) rgb(204, 204, 204); width: 739px; height: 18px; -ms-word-break: break-all; border-image-source: none; background-color: rgb(58, 50, 195);"> ◆  분양권 양도소득세 계산해 봅니다</td></tr></tbody></table> 프리미엄 3천만원 받고 양도한경우 1년이내면 50% 2년 이내면 40% 입니다 3000만원-250만원(기본공제) =2,750만원 여기서 세율을 곱해주면 됩니다 2,750만원 * 50%(1년이내) = 13,750,000원 +1,375,000(주민세 10%) = 15,125,000 이 납부할 세액입니다 <a class="tx-link" href="http://blog.naver.com/hyeran1001/220856398297" target="_blank">출처 : </a><a class="tx-link" href="http://blog.naver.com/hyeran1001/220856398297" target="_blank">http://blog.naver.com/hyeran1001/220856398297</a>