다산제(茶山齊)우리가족모임 | 2009년부터 달라진 양도세 - 일시적2주택, 고가주택기준,가액기준완화

<P>1. 일시적 2주택 중복보유 허용기간 연장</P> <P> </P> <P> <TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=1 cellPadding=1 width=600 bgColor=#e8e5de> <TBODY> <TR> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">         종전</TD> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">     개정</TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">        1 년</TD> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">    2 년</TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">        적용시기</TD> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">  2008.11.29 이후 양도분부터 적용</TD></TR></TBODY></TABLE></P> <P> </P> <P>2. 1세대 2주택 고가주택의 기준조정</P> <P> </P> <P> <TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=1 cellPadding=1 width=600 bgColor=#e8e5de> <TBODY> <TR> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">        종전</TD> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">   개정</TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">    실지거래가액 6억원 초과</TD> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">  실지거래가액 9억원 초과</TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">    적용시기</TD> <TD style="BORDER-RIGHT: #dadada 3px solid; BORDER-TOP: #dadada 3px solid; BORDER-LEFT: #dadada 3px solid; BORDER-BOTTOM: #dadada 3px solid" width="50%">  2008.10.7 이후 양도분부터 적용</TD></TR></TBODY></TABLE></P> <P> </P> <P>3. 1세대 2주택 중과의 가액기준 완화</P> <P>  </P> <P> <TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=1 cellPadding=1 width=600 bgColor=#e8e5de> <TBODY> <TR> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%">       종전</TD> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%">    개정</TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%"> <P> 주택수 계산: 광역시 소재주택은 가액에 관계없이</P> <P> 포함</P></TD> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%"> <P> 지방광역시(인천을 제외) 소재 주택중</P> <P> 기준시가 3억원 이하인 경우 제외</P></TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%"> 적용시기</TD> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%"> 2008.10.7이후 양도분부터 적용</TD></TR> <TR> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%"> * 그러나, <1주택 + 1조합원입주권>, <1세대 3주택 이상> 중과 판정시에는 지방광역시 소재(군지역 제외) 주택도 기준시가에 관계없이 모두 주택수에 포함 됨.</TD> <TD style="BORDER-RIGHT: #dadada 1px solid; BORDER-TOP: #dadada 1px solid; BORDER-LEFT: #dadada 1px solid; BORDER-BOTTOM: #dadada 1px solid" width="50%"> </TD></TR></TBODY></TABLE></P>