[취득세]부동산취득세,교육세,농특세의 계산

<table class="post-body" id="printPost1" cellspacing="0" cellpadding="0"><tbody><tr><td class="bcl" nowrap="nowrap" style="height: 1117px;"></td><td class="bcc" style="height: 1117px;"><table class="post-top"><tbody><tr><td class="p12" valign="bottom"><div class="clear blank5"> </div></td></tr></tbody></table><div class="post-view pcol2 _param(1)" id="post-view90148353754"><p> </p><p align="center" style="text-align: center;"><span style="font-family: 굴림,gulim; font-size: 11pt;">부동산을 취득하였을때 내는 세금으로 </span></p><p align="center" style="text-align: center;"><span style="font-family: 굴림,gulim; font-size: 11pt;"> <strong>취득세</strong>,교육세,농특세에 대해 알아보겠습니다</span></p><p> </p><table class="__se_tbl" style="border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(255, 108, 0) rgb(255, 108, 0) currentColor currentColor;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 709px; height: 21px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="5"><p align="center" style="text-align: center;"> *취득세,교육세,농특세의 계산</p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 605px; height: 34px; background-color: rgb(166, 207, 0);" rowspan="1" colspan="3"><p> 법정세율 :<strong> 4.6%</strong></p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 100px; height: 34px; background-color: rgb(166, 207, 0);" colspan="2"><p> ex) 매매대금    100,000,000</p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 110px; height: 34px; background-color: rgb(166, 207, 0);" rowspan="1"><p> 취득세(등록세분+취득세분)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 491px; height: 34px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 매매대금 *4% (등록세분 2% , 취득세분 2%)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 44px; height: 34px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p> 취득세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 34px;" rowspan="1" colspan="1"> 4,000,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 110px; height: 32px; background-color: rgb(166, 207, 0);" rowspan="1"><p> 교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 491px; height: 32px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 등록세분 * 20%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 44px; height: 32px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p> 교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 32px;" rowspan="1" colspan="1">    400,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 110px; height: 34px; background-color: rgb(166, 207, 0);" rowspan="1"><p> 농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 491px; height: 34px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 취득세분 * 10%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 44px; height: 34px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p> 농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 34px;" rowspan="1" colspan="1">    200,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 605px; height: 30px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="3"><p> </p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 44px; height: 30px; background-color: rgb(255, 255, 255);" colspan="1"><p> 합계</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 30px;" rowspan="1" colspan="1"> 4,600,000</td></tr></tbody></table><p> </p><p> </p><table class="__se_tbl" style="border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(255, 108, 0) rgb(255, 108, 0) currentColor currentColor;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 705px; height: 16px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="5"><p align="center" style="text-align: center;"> </p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 596px; height: 25px; background-color: rgb(166, 207, 0);" rowspan="1" colspan="3"><p> 감면에 따른 적용 세율 (9억원이하,1주택 + 전용면적 85㎡초과) : 2.7%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 105px; height: 25px; background-color: rgb(166, 207, 0);" colspan="2"><p> </p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 108px; height: 34px; background-color: rgb(166, 207, 0);" rowspan="1"><p>취득세(등록세분+취득세분)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 484px; height: 34px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> (매매대금 *4%)*1/2 (등록세분 1% , 취득세분 1%)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 49px; height: 34px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>취득세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 34px;" rowspan="1" colspan="1">2,000,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 108px; height: 26px; background-color: rgb(166, 207, 0);" rowspan="1"><p>교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 484px; height: 26px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 등록세분 * 20%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 49px; height: 26px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 26px;" rowspan="1" colspan="1">  200,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 108px; height: 26px; background-color: rgb(166, 207, 0);" rowspan="1"><p>농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 484px; height: 26px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p>(취득세분 * 10%) +(등록세분/취득세분 감면액 * 20%)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 49px; height: 26px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 26px;" rowspan="1" colspan="1">  500,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 596px; height: 24px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="3"><p> </p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 49px; height: 24px; background-color: rgb(255, 255, 255);" colspan="1"><p>합계</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 52px; height: 24px;" rowspan="1" colspan="1">2,700,000</td></tr></tbody></table><p> </p><p> </p><table class="__se_tbl" style="border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(255, 108, 0) rgb(255, 108, 0) currentColor currentColor;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 708px; height: 16px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="5"><p align="center" style="text-align: center;"></p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 601px; height: 16px; background-color: rgb(166, 207, 0);" rowspan="1" colspan="3"><p>감면에 따른 세율 (9억원이하,1주택 + 전용면적 85㎡이하) : 2.2%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 103px; height: 16px; background-color: rgb(166, 207, 0);" colspan="2"><p> </p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 107px; height: 50px; background-color: rgb(166, 207, 0);" rowspan="1"><p>취득세(등록세분+취득세분)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 490px; height: 50px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> (매매대금 *4%)*1/2 (등록세분 1% , 취득세분 1%)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 51px; height: 50px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>취득세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 50px;" rowspan="1" colspan="1">2,000,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 107px; height: 21px; background-color: rgb(166, 207, 0);" rowspan="1"><p>교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 490px; height: 21px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 등록세분 * 20%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 51px; height: 21px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 21px;" rowspan="1" colspan="1"> 200,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 107px; height: 20px; background-color: rgb(166, 207, 0);" rowspan="1"><p>농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 490px; height: 20px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 비과세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 51px; height: 20px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p> 농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 20px;" rowspan="1" colspan="1"> 비과세</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 601px; height: 23px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="3"><p> </p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 51px; height: 23px; background-color: rgb(255, 255, 255);" colspan="1"><p> 합계</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 23px;" rowspan="1" colspan="1">2,200,000</td></tr></tbody></table><p> </p><p> </p><table class="__se_tbl" style="border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(255, 108, 0) rgb(255, 108, 0) currentColor currentColor;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 715px; height: 16px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="5"><p align="center" style="text-align: center;"></p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 596px; height: 18px; background-color: rgb(166, 207, 0);" rowspan="1" colspan="3"><p>감면에 따른 세율 (9억원이하,1주택해당없음 + 전용면적 85㎡이하) : 4.4%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 115px; height: 18px; background-color: rgb(166, 207, 0);" colspan="2"><p> </p></td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 105px; height: 52px; background-color: rgb(166, 207, 0);" rowspan="1"><p>취득세(등록세분+취득세분)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 487px; height: 52px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 매매대금 *4%  (등록세분 2% , 취득세분 2%)</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 63px; height: 52px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>취득세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 52px;" rowspan="1" colspan="1">4,000,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 105px; height: 26px; background-color: rgb(166, 207, 0);" rowspan="1"><p>교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 487px; height: 26px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 등록세분 * 20%</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 63px; height: 26px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p>교육세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 26px;" rowspan="1" colspan="1"> 400,000</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 105px; height: 23px; background-color: rgb(166, 207, 0);" rowspan="1"><p>농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 487px; height: 23px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="2"><p> 비과세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 63px; height: 23px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="1"><p> 농특세</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 23px;" rowspan="1" colspan="1"> 비과세</td></tr><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 596px; height: 24px; background-color: rgb(255, 255, 255);" rowspan="1" colspan="3"><p> </p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 63px; height: 24px; background-color: rgb(255, 255, 255);" colspan="1"><p> 합계</p></td><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 108, 0) rgb(255, 108, 0); width: 48px; height: 24px;" rowspan="1" colspan="1">4,400,000</td></tr></tbody></table><p> </p><p> <div class="autosourcing-stub-extra"><p style="margin: 11px 0px 7px; padding: 0px; font-family: Dotum; font-size: 12px; font-style: normal; font-weight: normal;"><strong style="padding: 0px 7px 0px 0px;"></strong> </p></div><p> </p></div></td></tr></tbody></table>