거래세(주택/비주택/토지) 개편 내용

<?xml:namespace prefix = v /><v:shapetype id=_x0000_t75 coordsize="21600,21600" stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><?xml:namespace prefix = o /><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="WIDTH: 476.76pt; HEIGHT: 42.83pt; v-text-anchor: top" id=_x67997680 type="#_x0000_t75"><v:imagedata src="file:///C:\DOCUME~1\user\LOCALS~1\Temp\DRW0000069c3980.gif" o:title="DRW0000069c3980"></v:imagedata></v:shape>       <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 22.9pt; BACKGROUND: #333399; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 1</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 8.75pt; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 461.55pt; BACKGROUND: #99ffff; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 지방세법이 3개법으로 나뉘어 전문화 ․ 체계화됩니다.</TD></TR></TBODY></TABLE>     ❍ 지방세법이 지방세기본법(총칙), 지방세법(세목), 지방세특례제한법 (감면)으로 분법되어 분야별로 전문화․체계화됩니다. <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 13.97pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #003366 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 211.27pt; HEIGHT: 25.31pt; BORDER-TOP: #003366 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2> 현행 (1개법)</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.13pt; HEIGHT: 25.31pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: #003366 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 205.61pt; HEIGHT: 25.31pt; BORDER-TOP: #003366 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 개편 (3개법)</TD></TR> <TR> <TD style="BORDER-BOTTOM: #88a1eb 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 211.27pt; HEIGHT: 12.31pt; BORDER-TOP: #003366 0.28pt solid; BORDER-RIGHT: medium none" vAlign=center colSpan=2>  </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 47.13pt; HEIGHT: 12.31pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 205.61pt; HEIGHT: 12.31pt; BORDER-TOP: #003366 0.28pt solid; BORDER-RIGHT: medium none" vAlign=center>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #88a1eb 1.7pt solid; BORDER-LEFT: #88a1eb 1.7pt solid; WIDTH: 61.77pt; HEIGHT: 111.87pt; BORDER-TOP: #88a1eb 1.7pt solid; BORDER-RIGHT: #88a1eb 0.28pt solid" vAlign=center rowSpan=5> 지방세법</TD> <TD style="BORDER-BOTTOM: #88a1eb 0.28pt solid; BORDER-LEFT: #88a1eb 0.28pt solid; WIDTH: 149.5pt; HEIGHT: 37.62pt; BORDER-TOP: #88a1eb 1.7pt solid; BORDER-RIGHT: #88a1eb 1.7pt solid" vAlign=center rowSpan=2> 제1장(총칙)</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #88a1eb 1.7pt solid; WIDTH: 47.13pt; HEIGHT: 25.31pt; BORDER-TOP: medium none; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ➡</TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 205.61pt; BACKGROUND: #cccccc; HEIGHT: 25.31pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> 지방세기본법 (제정)</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #88a1eb 1.7pt solid; WIDTH: 47.13pt; HEIGHT: 12.31pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 205.61pt; HEIGHT: 12.31pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: medium none" vAlign=center>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #88a1eb 0.28pt solid; BORDER-LEFT: #88a1eb 0.28pt solid; WIDTH: 149.5pt; HEIGHT: 36.63pt; BORDER-TOP: #88a1eb 0.28pt solid; BORDER-RIGHT: #88a1eb 1.7pt solid" vAlign=center> 제2장(도세), 제3장(시군세)제4장(목적세) ※16개세목</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #88a1eb 1.7pt solid; WIDTH: 47.13pt; HEIGHT: 36.63pt; BORDER-TOP: medium none; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ➡</TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 205.61pt; BACKGROUND: #cccccc; HEIGHT: 36.63pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> 지방세법 (전부개정) ※11개세목</TD></TR> <TR> <TD style="BORDER-BOTTOM: #88a1eb 1.7pt solid; BORDER-LEFT: #88a1eb 0.28pt solid; WIDTH: 149.5pt; HEIGHT: 37.62pt; BORDER-TOP: #88a1eb 0.28pt solid; BORDER-RIGHT: #88a1eb 1.7pt solid" vAlign=center rowSpan=2> 제5장(과세면제 및 경감)</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #88a1eb 1.7pt solid; WIDTH: 47.13pt; HEIGHT: 12.31pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: medium none; WIDTH: 205.61pt; HEIGHT: 12.31pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: medium none" vAlign=center>  </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #88a1eb 1.7pt solid; WIDTH: 47.13pt; HEIGHT: 25.31pt; BORDER-TOP: medium none; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ➡</TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 205.61pt; BACKGROUND: #cccccc; HEIGHT: 25.31pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> 지방세특례제한법 (제정)</TD></TR></TBODY></TABLE>       <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 22.9pt; BACKGROUND: #333399; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 2</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 8.75pt; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 464.38pt; BACKGROUND: #99ffff; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 유사세목 통합 등으로 세목이 간소화됩니다. </TD></TR></TBODY></TABLE>   ❍ 납세자의 세부담을 현재와 동일하게 유지하면서 성격이 유사한 세목들을 통폐합하여 16개 세목이 11개로 간소화됩니다.     《 세목간소화 내역 》 <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #0000ff 0.56pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 68.86pt; BACKGROUND: #cccccc; HEIGHT: 33.81pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 0.56pt solid" vAlign=center> 구 분</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 9.44pt; HEIGHT: 304.19pt; BORDER-TOP: medium none; BORDER-RIGHT: #0000ff 0.56pt solid" vAlign=center rowSpan=8>  </TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt solid; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; BACKGROUND: #cccccc; HEIGHT: 33.81pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> 현 행(16개 세목)</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 28.29pt; HEIGHT: 304.19pt; BORDER-TOP: medium none; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center rowSpan=8> <v:shapetype id=_x0000_t75 coordsize="21600,21600" stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="WIDTH: 122.34pt; HEIGHT: 26.63pt; v-text-anchor: top; rotation: 90" id=_x67511160 type="#_x0000_t75"><v:imagedata src="file:///C:\DOCUME~1\user\LOCALS~1\Temp\Hnc\BinData\EMB0000069c3976.bmp" o:title="EMB0000069c3976" cropright="124f" cropbottom="936f"></v:imagedata></v:shape></TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; BACKGROUND: #cccccc; HEIGHT: 33.81pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> 개 선(11개 세목)</TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 68.86pt; HEIGHT: 71.82pt; BORDER-TOP: #0000ff 0.56pt solid; BORDER-RIGHT: #0000ff 0.56pt solid" vAlign=center rowSpan=2> 중복과세통․폐합</TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt dotted; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 37.85pt; BORDER-TOP: #0000ff 0.56pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ①취득세 + ②등록세(취득관련분)</TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt dotted; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 37.85pt; BORDER-TOP: #0000ff 0.56pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ① 취득세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 33.97pt; BORDER-TOP: #0000ff 0.56pt dotted; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ③재산세 + ④도시계획세</TD> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 33.97pt; BORDER-TOP: #0000ff 0.56pt dotted; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ② 재산세 </TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 68.86pt; HEIGHT: 98.37pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 0.56pt solid" vAlign=center rowSpan=3> 유사세목 통 합</TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt dotted; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 32.75pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ②등록세(취득무관분)+⑤면허세</TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt dotted; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 32.75pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ③ 등록면허세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 0.56pt dotted; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 32.81pt; BORDER-TOP: #0000ff 0.56pt dotted; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ⑥공동시설세 + ⑦지역개발세</TD> <TD style="BORDER-BOTTOM: #0000ff 0.56pt dotted; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 32.81pt; BORDER-TOP: #0000ff 0.56pt dotted; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ④ 지역자원시설세 </TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 32.81pt; BORDER-TOP: #0000ff 0.56pt dotted; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ⑧자동차세 + ⑨주행세</TD> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 32.81pt; BORDER-TOP: #0000ff 0.56pt dotted; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ⑤ 자동차세 </TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 68.86pt; HEIGHT: 33.81pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 0.56pt solid" vAlign=center> 폐 지</TD> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 33.81pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> 도축세 </TD> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 33.81pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ※ 폐 지</TD></TR> <TR> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 68.86pt; HEIGHT: 66.38pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 0.56pt solid" vAlign=center> 현행유지</TD> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 0.56pt solid; WIDTH: 198.36pt; HEIGHT: 66.38pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ⑩주민세 ⑪지방소득세 ⑫지방소비세 ⑬담배소비세 ⑭레저세 ⑮지방교육세 </TD> <TD style="BORDER-BOTTOM: #0000ff 1.7pt solid; BORDER-LEFT: #0000ff 1.7pt solid; WIDTH: 170.06pt; HEIGHT: 66.38pt; BORDER-TOP: #0000ff 1.7pt solid; BORDER-RIGHT: #0000ff 1.7pt solid" vAlign=center> ⑥주민세 ⑦지방소득세 ⑧지방소비세 ⑨담배소비세 ⑩레저세 ⑪지방교육세</TD></TR></TBODY></TABLE> <TABLE style="BORDER-BOTTOM: #0000ff 2.55pt solid; BORDER-LEFT: #0000ff 2.55pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #0000ff 2.55pt solid; BORDER-RIGHT: #0000ff 2.55pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; WIDTH: 476.24pt; BACKGROUND: #ccff99; HEIGHT: 68.65pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 󰊱 취득세와 등록세(취득관련분)가 취득세로 통합 󰁨 취득을 원인으로 하는 과세인 취득세와 등록세(취득관련분)가 취득 세로 통합됩니다. </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 476.24pt; HEIGHT: 120.66pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none" vAlign=center>   󰁾 납세자 입장에서는 그 동안 취득세와 등록세(취득관련분)를 각각 신고 ‧   납부하던 것을 취득세로 한 번에 신고‧납부가 가능해 집니다. 《 예시 : 건축물 취득시 등기절차 비교 》   - 현재까지 : ❶ 잔금 지급일로부터 30일내 취득세 신고․납부 ➜ ❷ 등록세 납부 ➜ ❸ 등기   - 내년부터 : ❶ 잔금 지급일로부터 60일내 취득세(종전 등록세 포함) 신고․납부 ➜ ❷ 등기</TD></TR></TBODY></TABLE>     《 과세표준1억원 건축물의 유상취득시 세부담 》     (현 행) <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; BACKGROUND: #cccccc; HEIGHT: 29.14pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 세목</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; BACKGROUND: #cccccc; HEIGHT: 29.14pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 세율</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; BACKGROUND: #cccccc; HEIGHT: 29.14pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 세액</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 총 부담</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 4.6%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 460만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 취 득 세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.0%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 200만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 등 록 세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.0%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 200만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   농어촌특별세   (취득세액의10%)  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 20만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   지방교육세   (등록세의 20%)  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.4%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 40만원</TD></TR></TBODY></TABLE>   󰀻 (2011년) <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; BACKGROUND: #cccccc; HEIGHT: 29.14pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 세목</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; BACKGROUND: #cccccc; HEIGHT: 29.14pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 세율</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; BACKGROUND: #cccccc; HEIGHT: 29.14pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 세액</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 총 부 담</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 4.6%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 460만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 취 득 세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 4.0%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 400만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   농어촌특별세   (종전취득세액의10%)  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 20만원</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   지방교육세   (종전등록세의 20%)  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.4%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 158.74pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 40만원</TD></TR></TBODY></TABLE>     《 취득세 표준세율(법§11 및§12 》 <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; BACKGROUND: #cccccc; HEIGHT: 46.96pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2 colSpan=2> 구 분</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; BACKGROUND: #cccccc; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2> 현행세율</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; BACKGROUND: #cccccc; HEIGHT: 46.96pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 통합취득세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; BACKGROUND: #cccccc; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 취득세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; BACKGROUND: #cccccc; HEIGHT: 23.48pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 등록세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 72.6pt; HEIGHT: 206.5pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=10> 부동산</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 유상취득</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 농지 1%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 기타 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 4.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 무상취득</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 1.5%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.50%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 비영리 0.8%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.80%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 상 속</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 농지 0.3%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.30%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 기타 0.8%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.80%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 신탁재산</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 1%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 비영리 0.5%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.50%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 원시취득</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.8%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.80%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 공유․합유․분할</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.3%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.30%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 72.6pt; HEIGHT: 123.9pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=6> 선 박</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 유상취득</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 1%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 무상취득</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 1%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 상속</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.5%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.50%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 신탁재산</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 1%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 원시취득</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.02%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.02%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 소형선박</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 0.02%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.02%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 72.6pt; HEIGHT: 119.77pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=5> 차 량</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2>   비영업용   승용차  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2>   2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   5%  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   7.00%  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   경차2%  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   4.00%  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 57.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2>   비영업용   승용차 외  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 57.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2>   2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 37.17pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   비영업용3%   (경차2%)  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 37.17pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   5.00%   (4.00%)</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   영업용2%  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>   4.00%  </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 120.71pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 자동차외 차량</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2> 기계장비</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 1%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2 colSpan=2> 항공기</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 41.3pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 5.7톤이상0.01%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.01%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 5.7톤미만0.02%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.02%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2> 광업․어업권</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> -</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2> 입 목</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> -</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; HEIGHT: 38.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2>   골프․승마․콘도미니엄   종합체육시설이용회원권  </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 38.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 38.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> -</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 38.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.00%</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 193.31pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center colSpan=2> 중과기준세율</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 78.26pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2%</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 115.05pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> -</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 95.24pt; HEIGHT: 20.65pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 2.00%</TD></TR></TBODY></TABLE>   ※농어촌특별세 및 지방교육세 세율은 불포함 <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 484.73pt; BACKGROUND: #ccff99; HEIGHT: 596.16pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 󰊲 재산세와 도시계획세는 재산세로 통합   󰁨 토지, 건축물, 주택 등 재산에 과세하는 세목인 재산세와 도시계획 세는 재산세로 통합됩니다.     󰁾 이에 따라 주택분 재산세 고지서상 세목 수는 현행 재산세, 도시계획   세, 공동시설세, 지방교육세 등 4개 세목에서 3개 세목으로 바뀌게 됩니   다.       〈현행(2010년)〉〈개선(2011년 ~)〉       󰊳 면허세와 등록세(취득무관분)는 등록면허세로 통합 <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 4개 세목</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 60.07pt; HEIGHT: 14.1pt; BORDER-TOP: medium none; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=5> ➡</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 3개 세목</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 재 산 세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 5.64pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center rowSpan=2> 재 산 세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 도시계획세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 공동시설세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 지역자원시설세</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 지방교육세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 156.29pt; HEIGHT: 2.82pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 지 방 교 육 세</TD></TR></TBODY></TABLE>   󰁨 취득행위가 없는 취득무관분 등록세와 면허세는 등록․면허․허가․인 가 등 국가, 공공기관에 의한 권리설정에 대한 과세로서 등록면허세로 통합됩니다. 󰊴 공동시설세와 지역개발세는 지역자원시설세로 통합   󰁨 지방목적세 중 자치단체의 임의과세 세목인 공동시설세와 지역개 발세가 지역자원시설세로 통합됩니다.   󰊵 자동차세와 주행세는 자동차세로 통합   󰁨 자동차 관련 과세인 자동차세와 주행세는 자동차세로 합쳐집니다. </TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 484.73pt; HEIGHT: 101.42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 󰁾 현행 부과고지방법 및 세율을 유지함으로써 추가적인 납세자의 세부담 증가가 없도록 하였습니다. </TD></TR></TBODY></TABLE>     <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 22.9pt; BACKGROUND: #333399; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 3</TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 8.75pt; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center>  </TD> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 438.91pt; BACKGROUND: #99ffff; HEIGHT: 24.15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none" vAlign=center> 납세자 권익 보호를 위한 제도가 강화됩니다.</TD></TR></TBODY></TABLE>   ❍ 새로 도입되는 지방세법에서는 납세자 권익을 보호하기 위한 제도를 대폭   강화하였습니다.       《 제도개선 주요내용 》 <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #3366ff 1.98pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 118.85pt; BACKGROUND: #cccccc; HEIGHT: 38.82pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: #3366ff 0.28pt solid" vAlign=center> 구 분</TD> <TD style="BORDER-BOTTOM: #3366ff 1.98pt solid; BORDER-LEFT: #3366ff 0.28pt solid; WIDTH: 362.23pt; BACKGROUND: #cccccc; HEIGHT: 38.82pt; BORDER-TOP: #3366ff 1.7pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> 개선 내용</TD></TR> <TR> <TD style="BORDER-BOTTOM: #3366ff 0.28pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 118.85pt; HEIGHT: 138.61pt; BORDER-TOP: #3366ff 1.98pt solid; BORDER-RIGHT: #3366ff 0.28pt solid" vAlign=center> 수정신고제 개선</TD> <TD style="BORDER-BOTTOM: #3366ff 0.28pt solid; BORDER-LEFT: #3366ff 0.28pt solid; WIDTH: 362.23pt; HEIGHT: 138.61pt; BORDER-TOP: #3366ff 1.98pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ▪ (현행) 신고납부 후 일정사유 발생(공사비 정산, 건설   자금의 이자계산, 확정판결 등에 의한 세액 변경 등)   시 60일이내 수정신고 가능   ▪ (개선) 부과고지 전에는 언제든지 사유제한 없이 수   정신고 가능 </TD></TR> <TR> <TD style="BORDER-BOTTOM: #3366ff 0.28pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 118.85pt; HEIGHT: 82.34pt; BORDER-TOP: #3366ff 0.28pt solid; BORDER-RIGHT: #3366ff 0.28pt solid" vAlign=center> 기한후   신고 확대</TD> <TD style="BORDER-BOTTOM: #3366ff 0.28pt solid; BORDER-LEFT: #3366ff 0.28pt solid; WIDTH: 362.23pt; HEIGHT: 82.34pt; BORDER-TOP: #3366ff 0.28pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ▪ (현행) 취득세만 신고납부기한 종료 후 30일 내 허용   ▪ (개선) 모든 신고납부 세목은 부과고지 전까지 기   한 후 신고가능</TD></TR> <TR> <TD style="BORDER-BOTTOM: #3366ff 0.28pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 118.85pt; HEIGHT: 75.79pt; BORDER-TOP: #3366ff 0.28pt solid; BORDER-RIGHT: #3366ff 0.28pt solid" vAlign=center> 관허사업제한   요건강화</TD> <TD style="BORDER-BOTTOM: #3366ff 0.28pt solid; BORDER-LEFT: #3366ff 0.28pt solid; WIDTH: 362.23pt; HEIGHT: 75.79pt; BORDER-TOP: #3366ff 0.28pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ▪ (현행) 체납3회 이상이면 관허사업제한   ▪ (개선) 체납3회 이상이면서 체납액이 100만원 이   상이어야 관허사업 제한 가능</TD></TR> <TR> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: #3366ff 1.7pt solid; WIDTH: 118.85pt; HEIGHT: 78.61pt; BORDER-TOP: #3366ff 0.28pt solid; BORDER-RIGHT: #3366ff 0.28pt solid" vAlign=center> 세무조사기간 제한</TD> <TD style="BORDER-BOTTOM: #3366ff 1.7pt solid; BORDER-LEFT: #3366ff 0.28pt solid; WIDTH: 362.23pt; HEIGHT: 78.61pt; BORDER-TOP: #3366ff 0.28pt solid; BORDER-RIGHT: #3366ff 1.7pt solid" vAlign=center> ▪ (현행) 기간제한 없음   ▪ (신설) 조사 착수일로부터 20일내로 법정화 (예외   적으로 20일내 연장)</TD></TR></TBODY></TABLE>   * 자세한 내용은 인터넷 위택스 홈페이지(www.WeTax.go.kr)를 참고하세 요!!