주택임대소득 과세대상 및 신고 방법

<div><p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <p style="text-align: center;"> </p> <div class="bbs_contents_inbox"> <div class="user_contents tx-content-container scroll" id="user_contents" name="user_contents"> <table class="protectTable" id="protectTable"> <tbody> <tr> <td> <xscript type="text/javascript">//<![CDATA[ document.write(removeRestrictTag()); //]]></xscript> <table width="580" border="0" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; color: rgb(102, 102, 102); line-height: 14.4px; font-family: "Malgun Gothic"; user-select: auto;"><tbody style="user-select: auto;"><tr style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><td style="font-size: 9pt; color: rgb(102, 102, 102); line-height: 14.4px; user-select: auto;"><table width="580" border="0" cellspacing="0" cellpadding="0" style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><tbody style="user-select: auto;"><tr style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><td height="30" bgcolor="#f0f0f0" colspan="2" style="font-size: 9pt; color: rgb(102, 102, 102); line-height: 14.4px; padding: 15px 2px 15px 10px; user-select: auto;"><b style="user-select: auto;">주택임대소득 과세대상 및 신고 방법</b></td></tr></tbody></table></td></tr><tr style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><td height="8" style="font-size: 9pt; color: rgb(102, 102, 102); line-height: 14.4px; user-select: auto;"></td></tr><tr style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><td height="8" style="font-size: 9pt; color: rgb(102, 102, 102); line-height: 14.4px; user-select: auto;"></td></tr><tr style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><td style="font-size: 9pt; color: rgb(102, 102, 102); line-height: 14.4px; user-select: auto;"><table width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><tbody style="user-select: auto;"><tr style="font-size: 9pt; line-height: 14.4px; user-select: auto;"><td class="content_view" style="font-size: 11pt; color: rgb(102, 102, 102); line-height: 20.5333px; padding: 10px 2px 10px 8px; user-select: auto;"><div id="ContentsLayertext" style="user-select: auto;"><strong style="user-select: auto;">◈ 주택임대소득 과세대상</strong><br style="user-select: auto;"><br style="user-select: auto;">* 보유 주택 수는 부부 합산하여 계산<br style="user-select: auto;">* (소형주택) 주거전용 면적이 40㎡ 이하이면서 기준시가가 2억원 이하<br style="user-select: auto;"><br style="user-select: auto;"><img width="100%" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.taxtoday.co.kr%2Fimg2%2Fnewsimg%2F2020%2F20051201.jpg" style="width: 570px; height: auto; user-select: auto;"><br style="user-select: auto;"><br style="user-select: auto;"><img width="100%" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.taxtoday.co.kr%2Fimg2%2Fnewsimg%2F2020%2F20051504.jpg" style="width: 570px; height: auto; user-select: auto;"><br style="user-select: auto;"><br style="user-select: auto;"><br style="user-select: auto;"><strong style="user-select: auto;">◈ 주택임대 수입금액 2천만원 이하자 선택적 분리과세</strong><br style="user-select: auto;"><br style="user-select: auto;">주택임대 수입금액이 2천만원 이하자는 주택임대소득만 분리과세(세율 14%)하는 방법과 종합과세(세율 6~42%)하는 방법 중 선택하여 신고할 수 있음<br style="user-select: auto;"><br style="user-select: auto;"><img width="100%" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.taxtoday.co.kr%2Fimg2%2Fnewsimg%2F2020%2F20051505.jpg" style="width: 570px; height: auto; user-select: auto;"><br style="user-select: auto;"><br style="user-select: auto;"><br style="user-select: auto;">[자료] 국세청</div></td></tr></tbody></table></td></tr></tbody></table><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p><p><br></p><p style="text-align: center;"><br></p><p style="text-align: center;"><img width="750" class="txc-image" id="A_99BDDF3359B4AE792E8C40" style="clear: none; float: none;" src="https://t1.daumcdn.net/cfile/cafe/99BDDF3359B4AE792E" border="0" vspace="1" hspace="1" exif="{}" data-filename="1234 (2)8888.jpg" actualwidth="750" id="A_99BDDF3359B4AE792E8C40"/></p><p style="text-align: center;"><br></p><p style="text-align: center;"><br></p> </td></tr></tbody></table></div></div> <xscript type="text/javascript">//<![CDATA[ redefineLink(); //]]></xscript><p><br></p></div>