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<P><A href="http://www.nts.go.kr/menu/users/ntsdetail1/2004income_method3_5.htm" target=new><FONT face=이솝체 color=#ff6600 size=3>양도소득세 세율표가 있는 곳으로 클릭하세요 </FONT></A><FONT size=3>
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<P align=justify><B><FONT style="BACKGROUND-COLOR: #ffed43">* 양도소득세의 세액계산 </FONT></B></P>
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<P align=justify><B> 세액계산흐름도</B></P>
<P align=justify><STRONG></STRONG> </P>
<P align=justify><STRONG></STRONG> </P>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림><B>양 도 가 액</B></FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P><FONT face=바탕> ····· </FONT><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>기준시가 또는 실지거래가액</FONT></SPAN></P></TD></TR>
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<P align=center>-</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림>취 득 가 액</FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P><FONT face=바탕>····· </FONT><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>기준시가 또는 실지거래가액</FONT></SPAN></P></TD></TR>
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<P align=center>-</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림>필 요 경 비</FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P><FONT face=바탕>····· </FONT><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>기준시가 개산공제 또는 양도비 등 실제경비</FONT></SPAN></P></TD></TR>
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<P align=center>↓</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림><B>양 도 차 익</B></FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P align=center>-</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>(토지 · 건물의 양도차익) × 공제율</FONT></SPAN></P></TD></TR>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림>장기보유특별공제*</FONT></SPAN></P></TD></TR></TBODY></TABLE>
<P align=center>↓</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>3년이상 보유</FONT></SPAN></P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>5년이상 보유</FONT></SPAN></P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>10년이상 보유</FONT></SPAN></P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>15년이상 보유**</FONT></SPAN></P></TD></TR>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>10%</FONT></SPAN></P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>15%</FONT></SPAN></P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>30%</FONT></SPAN></P></TD>
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<P align=center><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>45%</FONT></SPAN></P></TD></TR>
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<P><FONT face=바탕><SPAN style="FONT-SIZE: 10pt">* 60%세율 적용받은1세대 3주택이상자의 양도주택과 미등기 양도자산은 적용배제<BR>** 1세대가 양도일 현재 국내에 1주택을 보유하고 그 주택의 보유기간이 15년 이상인 경우 </SPAN></FONT></P></TD></TR></TBODY></TABLE></TD></TR>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림><B>양도소득금액</B></FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P align=center>-</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림>양도소득기본공제</FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P><FONT face=바탕>····· </FONT><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>250만원</FONT></SPAN></P></TD></TR>
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<P align=center>↓</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림><B>양도소득과세표준</B></FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P align=center>×</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림>세 율</FONT></SPAN></P></TD></TR></TBODY></TABLE>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 100%" align=center>↓</P></TD>
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<P><FONT face=바탕>····· </FONT><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>양도소득세율표 참조 </FONT></SPAN></P></TD></TR>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림><B>산 출 세 액</B></FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P align=center>-</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림>세액공제 + 감면세액</FONT></SPAN></P></TD></TR></TBODY></TABLE></TD>
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<P><FONT face=바탕>····· </FONT><SPAN style="FONT-SIZE: 10pt"><FONT face=바탕>예정신고납부세액공제(10%), 조세특례제한법상 감면세액 등</FONT></SPAN></P></TD></TR>
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<P align=center>↓</P></TD>
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<P align=center><SPAN style="FONT-SIZE: 11pt"><FONT face=굴림><B>자진납부할 세액</B></FONT></SPAN></P></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></P>
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부동산 稅~테크
☞ 양도소득세 세율표
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06.04.20 16:58
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