양도세및 필요경비 공제항목

<p><span style="font-size: 14pt;"><strong><span style="font-size: 18pt;">양도세및 필요경비 공제항목</span></strong></span></p><p><br></p><span style="font-size: 14pt;"><p><br></p><span style="font-size: 14pt;"><p><strong><span style="font-size: 14pt;">양도소득세를 계산할때 사용한 경비에 대해서 </span><br><span style="font-size: 14pt;">공제받을수 있는 부분이 있는데요</span><br><span style="font-size: 14pt;">이러한 양도소득세 계산시 공제항목에는 </span><br><span style="font-size: 14pt;">자본적지출,  필요경비공제, 장기보유특별공제, 기본공제가 있습니다.</span><br><span style="font-size: 14pt;">자세히 그 내용을 살펴 볼까요?</span><br><br></strong></p><div class="se_component_wrap sect_dsc __se_component_area"><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_H2 " style="font-style: inherit; text-decoration: inherit;"><div class="se_editView"><div class="se_textView"><h5 class="se_textarea"><span style="font-size: 14pt;">■양도소득세 필요경비 공제항목 등</span></h5></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><strong><span style="font-size: 14pt;">1> 자본적지출</span><br><span style="font-size: 14pt;">발코니확장, 섀시 공사, 바닥 공사, 보일러 교체 등</span><br><span style="font-size: 14pt;">부동산의 자산가치를 높이는데 사용된 지출</span><br><br><span style="font-size: 14pt;">2>양도소득세 필요경비</span><br><span style="font-size: 14pt;">부동산을 양수·양도하는 데에 들어가는 비용</span><br><span style="font-size: 14pt;">계약서나 신고서 작성비용, 인지대, 중개수수료</span><br><br><span style="font-size: 14pt;">3>장기보유특별공제</span><br><span style="font-size: 14pt;">부동산을 오래 보유한 사람에게 양도소득세를 할인해주는 공제이다.</span><br><span style="font-size: 14pt;">보유기간이 3년을 넘을때부터 적용된다.</span></strong></p></div></div></div></div></div></div></div></span><p><strong>***장기보유 특별공제의 기간별 공제율***</strong><br></p><table width="595" class="txc-table" style="border: currentColor; border-image: none; width: 595px; font-family: gulim; font-size: 12px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border: 1px solid rgb(204, 204, 204); border-image: none; width: 229px; height: 45px;"><p style="text-align: center;"><span style="font-size: 14pt;"><strong>보유기간</strong></span><br></p></td><td style="width: 178px; height: 45px; border-top-color: rgb(204, 204, 204); border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><span style="font-size: 14pt;"><strong>다주택자</strong></span><br></p></td><td style="width: 187px; height: 45px; border-top-color: rgb(204, 204, 204); border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center; line-height: 1.2;"><strong><span style="font-size: 14pt;">1가구1주택자</span></strong></p><p style="text-align: center; line-height: 1;"><strong><span style="font-size: 14pt;">(9억초과분)</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">3년이상 4년미만</span><br></strong></p></td><td style="width: 178px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">10%</span><br></strong></p></td><td style="width: 187px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">24%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">4년이상 5년미만</span><br></strong></p></td><td style="width: 178px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">12%</span><br></strong></p></td><td style="width: 187px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">32%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 49px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">5년이상 6년미만</span><br></strong></p></td><td style="width: 178px; height: 49px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">15%</span><br></strong></p></td><td style="width: 187px; height: 49px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">40%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">6년이상 7년미만</span><br></strong></p></td><td style="width: 178px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">18%</span><br></strong></p></td><td style="width: 187px; height: 50px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">48%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 53px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">7년이상 8년미만 </span><br></strong></p></td><td style="width: 178px; height: 53px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">21%</span><br></strong></p></td><td style="width: 187px; height: 53px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">56%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 49px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">8년이상 9년미만</span><br></strong></p></td><td style="width: 178px; height: 49px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">24%</span><br></strong></p></td><td style="width: 187px; height: 49px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">64%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 54px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">9년이상 10년미만</span><br></strong></p></td><td style="width: 178px; height: 54px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">27%</span><br></strong></p></td><td style="width: 187px; height: 54px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">72%</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 58px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">10년이상</span><br></strong></p></td><td style="width: 178px; height: 58px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">30%</span><br></strong></p></td><td style="width: 187px; height: 58px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><span style="font-size: 14pt;">80*</span><br></strong></p></td></tr><tr><td style="width: 229px; height: 53px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><strong><br></strong></p></td><td style="width: 178px; height: 53px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><br></strong></p></td><td style="width: 187px; height: 53px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><strong><br></strong></p></td></tr></tbody></table><p><br></p><span style="font-size: 14pt;"><p><strong><span style="font-size: 14pt;"><br></span></strong></p><p><strong><span style="font-size: 14pt;">※ 8.2정책으로 2018년 4월 1일 이후 양도하는 주택부터</span><br><span style="font-size: 14pt;">다주택자 양도소득세 중과, 장기보유특별공제 배제 적용〔조정지역에 적용〕 </span><br><br><span style="font-size: 14pt;">4> 양도소득세 기본공제</span><br><span style="font-size: 14pt;">1년에 한번 1.1~12.31 기간에  자산그룹별로 각각 </span><span style="font-size: 14pt;">250</span><span style="font-size: 14pt;">만원까지 기본공제</span><br><br></strong></p><strong></strong><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_H3 " style="font-style: inherit; text-decoration: inherit;"><div class="se_editView"><div class="se_textView"><h6 class="se_textarea"><span style="font-size: 14pt;">※양도소득세 필요경비의 공제항목을 자세히 살펴보면 다음과 같다.</span></h6></div></div></div></div></div></div><div class="se_component se_table table_layout1"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1503494654992-1850596933_table_1"><div align="left" class="se_table_innerWrap"><table width="654" class="se_table_col" style="width: 654px;"><tbody><tr><td class="se_cell se_align-center" style="width: 650px; height: 52px; background-color: rgb(133, 221, 255);" rowspan="1" colspan="3"><div class="se_cellArea"><strong><span class="se_fs_T2" style="font-size: 14pt;">양도소득세 필요경비 인정항목 (개인)</span><span style="font-size: 14pt;"> </span></strong></div><span style="font-size: 14pt;"><strong></strong></span></td></tr><tr><td class="se_cell se_align-left" style="width: 33px; height: 189px;" rowspan="3" colspan="1"><div class="se_cellArea"><span style="font-size: 14pt;"><strong>인정되는<br></strong></span><span style="font-size: 14pt;"><strong>항목<br></strong></span></div><span style="font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 128px; height: 83px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="font-size: 14pt;">취득시 비용</span> </strong></div><span style="font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 500px; height: 83px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 14pt;"><strong>취득세, 법무사비용, 국민주택채권 매각차손, 취득 중개수수료, <br></strong></span><span style="font-size: 14pt;"><strong>취득시 쟁송비용, 변호사비용, 경락대금 불포함된 대항력있는<br></strong></span><span style="font-size: 14pt;"><strong>전세보증금, 컨설팅 비용, 매수자 부담 양도소득세</strong></span></div><div class="se_cellArea"><span style="font-size: 14pt;"><strong>----------------------------------------<br></strong></span></div><span style="font-size: 14pt;"><strong></strong></span></td></tr><tr><td class="se_cell se_align-left" style="width: 128px; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="font-size: 14pt;">양도시 비용</span> </strong></div><span style="font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 500px; height: 43px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="font-size: 14pt;">양도 중개수수료, 세무사 양도소득세 신고수수료</span> </strong></div><div class="se_cellArea"><strong><br></strong></div><div class="se_cellArea"><strong>---------------------------------------------------------------</strong></div><span style="font-size: 14pt;"><strong></strong></span></td></tr><tr><td class="se_cell se_align-left" style="width: 128px; height: 63px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="font-size: 14pt;">수리시 비용</span> </strong></div><div class="se_cellArea"><strong></strong></div><span style="font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 500px; height: 63px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 14pt;"><strong>발코니 확장, 섀시 공사, 바닥 공사, 난방시설 및 보일러교체,<br></strong></span><span style="font-size: 14pt;"><strong>홈오토 설치, 자바라 방범창 설치, 방 확장 공사</strong></span></div><div class="se_cellArea"><span style="font-size: 14pt;"><strong>ㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡ<br></strong></span></div><span style="font-size: 14pt;"><strong></strong></span></td></tr><tr><td class="se_cell se_align-left" style="width: 151px; height: 105px;" rowspan="1" colspan="2"><div class="se_cellArea"><br><strong><span style="font-size: 14pt;">인정안되는항목</span><span style="font-size: 14pt;"> </span></strong></div><span style="font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 500px; height: 105px;" rowspan="1" colspan="1"><div class="se_cellArea"><span style="font-size: 14pt;"><strong>대출금 이자, 경매 시 세입자 명도 비용, 수익적 지출 공사비(옥상<br></strong></span><span style="font-size: 14pt;"><strong>방수 공사, 하수도관 교체, 오수 정화조 설비 교체, 보일러 수리, 도배,<br></strong></span><span style="font-size: 14pt;"><strong>타일, 욕조, 변기, 바닥재 공사, 버티컬 및 커튼, 장판, 싱크대 및 주방기구 교체, 도색, 문짝 교체, 조명 교체 등)<div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"></div></strong></span></div></td></tr></tbody></table><p><p><br></p><p><br></p><p><br></p><p style="text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/99D7E83359F8387C0B" class="txc-image" width="648" style="clear: none; float: none;" border="0" vspace="1" hspace="1" exif="{}" data-filename="image_5421887751503493178532.jpg" actualwidth="648" id="A_99D7E83359F8387C0B419D"/></p><p><br></p><p>**<span style="font-size: 11pt;">18년 4월 1일부터 조정대상지역내 주택 양도시 양도소득세 중과 및 장기보유특별공제 적용배제가 적용될</span></p><p><span style="font-size: 11pt;">       </span><span style="font-size: 11pt;"> (조합원 입주권 포함, 다만 장기임대주택 등 과거 양도세 중과대상에서 제외되었던 주택은 제외)</span><span><br></span></p><div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"></div><p class="se_textarea"><span style="color: rgb(255, 0, 0); font-size: 14pt;"><strong><br></strong></span></p><p class="se_textarea"><span style="color: rgb(255, 0, 0); font-size: 14pt;"><strong>〈다주택자에게 적용되는 양도세율〉</strong></span></p><div class="se_component se_table table_layout3"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_table_wrap" id="SEDOC-1503494654992-1850596933_table_2"><div align="left" class="se_table_innerWrap"><table width="716" class="se_table_col" style="width: 716px;"><tbody><tr><td class="se_cell se_align-left" style="width: 228px; height: 5px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="color: rgb(255, 0, 0);"><br></span></strong></div><span style="color: rgb(255, 0, 0); font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 222px; height: 5px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="color: rgb(255, 0, 0);"> </span></strong></div><span style="color: rgb(255, 0, 0); font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 258px; height: 5px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="color: rgb(255, 0, 0); font-size: 14pt;"><br></span></strong></div><span style="color: rgb(255, 0, 0); font-size: 14pt;"><strong></strong></span></td></tr><tr><td class="se_cell se_align-left" style="width: 228px; height: 44px;" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="color: rgb(255, 0, 0); font-size: 14pt;">현행</span><span style="color: rgb(255, 0, 0);"> </span></strong></div><span style="color: rgb(255, 0, 0); font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 482px; height: 44px;" rowspan="1" colspan="2"><div class="se_cellArea"><strong><span style="color: rgb(255, 0, 0); font-size: 14pt;">양도차익에 따라 기본세율(6~40%) 적용</span><span style="color: rgb(255, 0, 0);"> </span></strong></div><span style="font-size: 14pt;"><strong></strong></span></td></tr><tr><td class="se_cell se_align-left" style="width: 228px; height: 45px; background-color: rgb(246, 159, 193);" rowspan="1" colspan="1"><div class="se_cellArea"><strong><span style="font-size: 14pt;">개정  2018년 4월1일부터</span> </strong></div><span style="font-size: 14pt;"><strong></strong></span></td><td class="se_cell se_align-left" style="width: 222px; height: 45px; background-color: rgb(246, 159, 193);" rowspan="1" colspan="1"><div class="se_cellArea" style="text-align: center;"><strong><span style="font-size: 14pt;">2주택자;기본세율 +10% </span> </strong></div><p style="text-align: center;"><span style="font-size: 14pt;"><strong></strong></span></p></td><td class="se_cell se_align-left" style="width: 258px; height: 45px; background-color: rgb(246, 159, 193);" rowspan="1" colspan="1"><div class="se_cellArea" style="text-align: center;"><strong><span style="font-size: 14pt;">3주택자이상;기본세율 + 20%</span> </strong></div><p style="text-align: center;"><span style="font-size: 14pt;"><strong></strong></span></p></td></tr></tbody></table><span style="font-size: 14pt;"><strong> <div class="autosourcing-stub-extra" style="-ms-zoom: 1; opacity: 1;"></div></strong></span><br></div></div></div></div></div></div></div></div></div></div></span><p><br></p></span><p><strong></strong><br></p>