2016 양도소득세 간편계산

<a href="javascript:checkVirus('grpid%3D1YFQ6%26fldid%3Dmtwf%26dataid%3D2%26fileid%3D1%26regdt%3D20190213150402&url=http%3A%2F%2Fcfile254.uf.daum.net%2Fattach%2F9957EA335E15473439567A')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 복사본 양도소득세계산식(jkpark).xlsx</a> 2016년 당시 양도소득세 간편계산 방식입니다. 현재도 큰 변동은 없으나 세율이 많이 변하여 세율난에는 해당년도의 해당 과세표준의 세율을 적용하셔야 합니다. <table width="639" style="width: 480pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="148" style="width: 111pt; mso-width-source: userset; mso-width-alt: 4736;"></colgroup><colgroup><col width="157" style="width: 118pt; mso-width-source: userset; mso-width-alt: 5024;" span="2"></colgroup><colgroup><col width="177" style="width: 133pt; mso-width-source: userset; mso-width-alt: 5664;"></colgroup><tbody><tr height="47" style="height: 35.25pt; mso-height-source: userset;"><td width="639" height="47" style="border: 0px black; border-image: none; width: 480pt; height: 35.25pt; background-color: transparent;" colspan="4">2016 양도소득세 간편계산</td></tr><tr height="31" style="height: 23.25pt; mso-height-source: userset;"><td height="31" style="border: 0px black; border-image: none; height: 23.25pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border: 0px black; border-image: none; height: 30.75pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr><tr height="30" style="height: 22.5pt; mso-height-source: userset;"><td height="30" style="border: 0px black; border-image: none; height: 22.5pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td align="right" style="border: 0px black; border-image: none; background-color: transparent;">2016-02-13</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 1pt 0.5pt 0.5pt 1pt; border-style: solid; border-color: windowtext; height: 30.75pt; background-color: transparent;">취득일자</td><td style="border-width: 1pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: yellow;">2006-02-13</td><td style="border-width: 1pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: transparent;">양도일자</td><td style="border-width: 1pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext black; background-color: yellow;">2016-02-14</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">보유년수</td><td style="border-width: 0.5pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="3">10</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">양도가액</td><td style="border-width: 0.5pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: yellow;" colspan="3">1,700,000,000 </td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">취득가액</td><td style="border-width: 0.5pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: yellow;" colspan="3">700,000,000 </td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: black windowtext; height: 30.75pt; background-color: transparent;">필요경비</td><td style="border-width: 0.5pt 1pt 0px 0px; border-style: solid solid none none; border-color: windowtext black black; background-color: transparent;" colspan="3">21,000,000 </td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 1pt 0.5pt 0.5pt 1pt; border-style: solid; border-color: windowtext; height: 30.75pt; background-color: transparent;">양도차익</td><td style="border-width: 1pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="3">979,000,000 </td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td width="148" height="41" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; width: 111pt; height: 30.75pt; background-color: transparent;">1주택 고가주택          양도차익</td><td style="border-width: 0.5pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: windowtext black; background-color: transparent;" colspan="3">460,705,882 </td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">　</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: rgb(217, 217, 217);">1주택</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: rgb(217, 217, 217);">1주택 외</td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: rgb(217, 217, 217);">비고</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">장기보유특별공제</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">368,564,706 </td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">293,700,000 </td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">양도소득금액</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">92,141,176 </td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">685,300,000 </td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">기본공제</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2,500,000 </td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">2,500,000 </td><td width="177" style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; width: 133pt; background-color: transparent;">1인당 연간 250만원 한도</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">과세표준</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">89,641,176 </td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">682,800,000 </td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">세율</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">35%</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">38%</td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">양도소득세</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">16,474,412</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">240,064,000</td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">지방소득세</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">1,647,441</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">24,006,400</td><td style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="41" style="height: 30.75pt; mso-height-source: userset;"><td height="41" style="border-width: 0px 0.5pt 1pt 1pt; border-style: none solid solid; border-color: black windowtext windowtext; height: 30.75pt; background-color: transparent;">세액합계</td><td style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: yellow;">18,121,853</td><td style="border-width: 0px 0.5pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: yellow;">264,070,400</td><td style="border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: black windowtext windowtext black; background-color: transparent;">　</td></tr><tr height="19" style="height: 14.25pt;"><td height="19" style="border: 0px black; border-image: none; height: 14.25pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr><tr height="24" style="height: 18pt; mso-height-source: userset;"><td height="24" style="border: 0px black; border-image: none; height: 18pt; background-color: transparent; mso-ignore: colspan;" colspan="2">* 필요경비는 취득가액의 3%로 반영</td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr><tr height="24" style="height: 18pt; mso-height-source: userset;"><td height="24" style="border: 0px black; border-image: none; height: 18pt; background-color: transparent; mso-ignore: colspan;" colspan="3">* 1세대 1주택 2년이상 보유시 비과세(9억원 이하)</td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr><tr height="24" style="height: 18pt; mso-height-source: userset;"><td height="24" style="border: 0px black; border-image: none; height: 18pt; background-color: transparent; mso-ignore: colspan;" colspan="3">* 주택 1년미만 40%, 1년이상 2년미만 6~38%, 미등기 70%</td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr></tbody></table>