양도소득세 세율 ＜자산별 세율코드 및 비교과세 정리＞ 양도코리아

<p><br></p><table cellspacing="0" width="100%" style="margin: 3px 0px 0px; padding: 0px; border-spacing: 1px; border-collapse: collapse; font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px; line-height: 29.9px; color: rgb(51, 51, 51);"><tbody><tr><td bgcolor="white" height="43" width="90" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1px; border-style: solid; border-color: rgb(204, 204, 204);"><p align="center" style="margin-top: 3px; line-height: 32.2px;"><font color="#007ECC"><b><span style="font-size: 14pt;"> 6</span></b></font></p></td><td height="43" width="18" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1px; border-style: initial; border-color: black;"><p align="center" style="margin-top: 3px; line-height: 32.2px;"><b><font face="나눔고딕" color="#007ECC"><span style="font-size: 14pt;"> </span></font></b></p></td><td height="43" width="1102" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1px; border-style: solid; border-color: rgb(204, 204, 204);"><p align="center"><font color="#007ECC"><b><span style="font-size: 14pt;">동일 과세기간에 2 이상의 자산 양도 시 양도소득세 비교과세 합리화<br>(소득세법 제104조 제5항)</span></b></font></p></td></tr></tbody></table><p style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px; border-collapse: collapse;"> </p><p style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px; border-collapse: collapse;"> </p><div id="etaxcontent" style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px;"><table width="100%" cellspacing="0" style="margin: 0px; padding: 0px; border-spacing: 1px; border-collapse: collapse; line-height: 16px;"><tbody><tr><td width="1158" height="44" colspan="2" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 11pt; line-height: normal; font-family: 나눔고딕; color: rgb(43, 107, 179);"><font face="나눔고딕" color="#007ECC"><b>가. 개정취지</b></font></span></td></tr><tr><td width="23" height="39" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><font face="나눔고딕"> </font></td><td width="1086" height="39" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><p>○ 감면액을 차감한 실지 납부세액이 큰 금액을 기준으로 양도세를 납부하도록 비교과세 합리화</p></td></tr></tbody></table></div><p style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px; border-collapse: collapse;"> </p><p style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px; border-collapse: collapse;"> </p><div id="etaxcontent" style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px;"><table width="100%" cellspacing="0" style="margin: 0px; padding: 0px; border-spacing: 1px; border-collapse: collapse; line-height: 29.9px;"><tbody><tr><td width="100%" height="50" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><p style="line-height: 32.2px;"><span style="font-size: 11pt;"><b><font face="나눔고딕" color="#007ECC">나. 개정내용</font></b></span></p><table cellspacing="0" width="100%" style="margin: 0px; padding: 0px; border-spacing: 1px; border-collapse: collapse; font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px; line-height: 29.9px; color: rgb(51, 51, 51);"><tbody><tr><td width="50%" height="100%" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 2px 1pt 1pt; border-color: rgb(0, 126, 204) rgb(195, 207, 223) rgb(195, 207, 223); border-style: solid;"><p align="center" style="line-height: 32.2px;"><b><font face="나눔고딕" color="#666666"><span style="font-size: 11pt;">종      전</span></font></b></p></td><td width="50%" bgcolor="#EDF2F7" height="100%" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 2px 1pt 1pt; border-color: rgb(0, 126, 204) rgb(195, 207, 223) rgb(195, 207, 223); border-style: solid;"><p align="center" style="line-height: 32.2px;"><b><font face="나눔고딕" color="#666666"><span style="font-size: 11pt;">개       정</span></font></b></p></td></tr><tr><td width="50%" valign="top" height="23" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p> □ 양도소득 산출세액 비교과세</p></td><td width="50%" valign="top" height="23" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p>□ 감면세액이 있는 경우 비교과세 합리화</p></td></tr><tr><td width="50%" valign="top" height="14" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p> ○ (적용요건) 동일한 과세기간 중 2이상의 자산*을 양도하는 경우</p><p>      * 토지, 건물, 부동산에 관한 권리, 기타자산</p></td><td width="50%" valign="top" height="14" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p> ○  (좌  동)</p></td></tr><tr><td width="50%" valign="top" height="15" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p> ○ (계산방식) 아래 ①,② 중 큰 금액을 산출세액으로 함<br> </p><p>     ① 양도소득과세표준 합계액에 기본세율(6~42%)을 적용한 산출세액</p></td><td width="50%" valign="top" height="15" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p> ○ (계산방식) 아래 ①,②중 큰 금액이 계산되는 경우의 산출세액</p><p>      ① 양도소득과세표준 합계액에 기본세율을 적용한 산출세액에서 양도소득세감면액을 차감한 금액</p></td></tr><tr><td width="50%" valign="top" height="14" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p>     ② 양도세 세율 적용대상 자산호별* 산출세액의 합계액</p><p>      * 소득세법 §104①·④·⑦ 각호：2년이상 보유토지등, 단기양도, 미등기자산, 비사업용토지, 조정대상지역 내 다주택자·조합원입주권</p></td><td width="50%" valign="top" height="14" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-width: 1pt; border-color: rgb(195, 207, 223); border-style: solid;"><p>      ② 양도세 세율 적용대상 자산호별 산출세액의 합계액에서 양도소득세감면액을 차감한 금액</p></td></tr></tbody></table></td></tr></tbody></table></div><div id="etaxcontent" style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px;"><p class="bolder">   </p><p> </p></div><div id="etaxcontent" style="color: rgb(51, 51, 51); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, gulim, dotum, AppleGothic; font-size: 13px;"><table width="100%" cellspacing="0" style="margin: 0px; padding: 0px; border-spacing: 1px; border-collapse: collapse; line-height: 16px;"><tbody><tr><td width="1158" height="45" colspan="2" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><p class="bolder"><font color="#2F78CA" face="나눔고딕"><span style="font-size: 11pt;"><b>다. 적용시기 및 적용례</b></span></font></p></td></tr><tr><td width="23" height="38" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><font face="나눔고딕"> </font></td><td width="1086" height="38" style="margin: 0px; padding: 0px; font-size: 10.5pt; font-family: 나눔고딕, sans-serif; line-height: 28px; border-color: black; border-style: none;"><p>○ 2020.1.1. 이후 양도하는 분부터 적용</p></td></tr></tbody></table></div><p><br></p><p><br></p><p><br></p><p style="text-align: center;"><img src="https://t1.daumcdn.net/cfile/cafe/995C353A5C9326B834" class="txc-image" actualwidth="702" hspace="1" vspace="1" border="0" width="702" exif="{}" data-filename="양도소득세-세율.jpg" style="clear:none;float:none;" id="A_995C353A5C9326B834382C"/></p><p><br></p>