(16) 비사업용토지에 대한 장기보유특별공제 기산일 조정(소득법) 2017.1.1.이후 양도 개정안

<p class="0" style="line-height: 130%; text-indent: -30.6pt; letter-spacing: 0pt; font-size: 14pt; margin-left: 30.6pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">(16)비사업용토지에 대한 장기보유특별공제 기산일 조정 (소득법 §95)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 223.94pt; height: 20.65pt;">현 행</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 223.94pt; height: 20.65pt;">개 정 안</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt medium 1.7pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 223.94pt; height: 9.65pt;"> </td><td valign="middle" style="border-width: 0.28pt 1.7pt medium 0.28pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 223.94pt; height: 9.65pt;"> </td></tr><tr><td valign="top" style="border-width: medium 0.28pt 1.7pt 1.7pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 223.94pt; height: 223.02pt;"><p class="0" style="line-height: 120%; text-indent: -28pt; letter-spacing: -0.8pt; font-size: 15pt; font-weight: bold; margin-left: 28pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">□ 비사업용 토지 추가과세 제도 <p class="0" style="line-height: 120%; text-indent: -29.9pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 29.9pt; vertical-align: super; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> ㅇ일정기간 지목 본래의 용도로 사용하지 않은 토지 양도시 양도세 추가과세* <p class="0" style="line-height: 120%; text-indent: -28pt; letter-spacing: 0pt; font-size: 13pt; font-weight: bold; margin-left: 28pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> * 기본세율(6~38%) + 10%p  ㅇ’16.1.1.부터 장기보유특별공제* 허용  *3년 이상 보유시 양도차익에서 연간 3%씩 최대 30%(10년 이상 보유) 공제 <p class="0" style="line-height: 120%; text-indent: -28pt; letter-spacing: 0pt; font-size: 15pt; font-weight: bold; margin-left: 28pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> -보유기간 기산일: ’16.1.1.</td><td valign="top" style="border-width: medium 1.7pt 1.7pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 223.94pt; height: 223.02pt;">□ 장기보유특별공제 적용시 보유기간 기산일 조정           - 보유기간 기산일: 취득일</td></tr></tbody></table> ※ 하반기 경제정책 방향('16.6.28.) 발표 <p class="0" style="line-height: 130%; text-indent: -51.3pt; letter-spacing: -1.4pt; font-size: 6pt; font-weight: bold; margin-left: 51.3pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <개정이유>장기보유에 따른 세부담 증가 완화<p class="0" style="line-height: 130%; text-indent: -51.3pt; letter-spacing: -1.4pt; font-size: 6pt; font-weight: bold; margin-left: 51.3pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <적용시기> ’17.1.1. 이후 양도하는 분부터 적용 <img src="https://t1.daumcdn.net/cfile/cafe/25742333581848AB06" class="txc-image" width="505" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="505" exif="{}" data-filename="명함-선우회계법인-주황규-5.jpg" id="A_25742333581848AB06E1E1"/> <table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); width: 87.97pt; height: 37.85pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0.3pt; font-size: 14pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">보도자료2</td><td valign="middle" style="border-width: medium 0.28pt; border-style: none solid; border-color: currentColor rgb(0, 0, 0); padding: 1.41pt; width: 96.46pt; height: 37.85pt;"> </td><td valign="middle" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); width: 263.45pt; height: 37.85pt;">이 자료는 2016년 7월 28일(목) 15:00부터 보도하여 주시기 바랍니다.</td></tr></tbody></table>    <table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(0, 128, 192); padding: 1.41pt; border: currentColor; width: 450.77pt; height: 8.65pt;"> </td></tr><tr><td valign="middle" style="padding: 1.41pt; border: currentColor; width: 450.77pt; height: 128.47pt;">2016년 세법개정안- 신산업 일자리와 투자는 늘리고<p class="0" style="text-align: center; line-height: 150%; letter-spacing: 0pt; font-size: 17pt; font-weight: bold; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> 서민·중산층 부담은 줄이겠습니다. -</td></tr><tr><td valign="middle" style="background: rgb(0, 128, 192); padding: 1.41pt; border: currentColor; width: 450.77pt; height: 7.79pt;">  </td></tr></tbody></table>  <p class="0" style="text-align: center; letter-spacing: 0pt; font-size: 25pt; font-weight: bold; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">2016. 7. 28.        기획재정부