부동산건물분 부가세 계산양식

부동산 <a href='javascript:fileFilterViewer("http://cfile294.uf.daum.net/attach/99A519505F5ED96102BECF", "/cfile294/99/A519505F5ED96102BECF", "부동산 양도시 건물기준시가 계산식.xls", "grpid%3D1YIW0%26fldid%3DnfEa%26dataid%3D8%26fileid%3D1%26regdt%3D20200914114601&url=http%3A%2F%2Fcfile294.uf.daum.net%2Fattach%2F99A519505F5ED96102BECF")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 부동산 양도시 건물기준시가 계산식.xls</a> <table width="1107" style="width: 831pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="108" style="width: 81pt; mso-width-source: userset; mso-width-alt: 3072;"><colgroup><col width="150" style="width: 113pt; mso-width-source: userset; mso-width-alt: 4266;"><colgroup><col width="137" style="width: 103pt; mso-width-source: userset; mso-width-alt: 3896;" span="2"><colgroup><col width="139" style="width: 104pt; mso-width-source: userset; mso-width-alt: 3953;" span="2"><colgroup><col width="142" style="width: 107pt; mso-width-source: userset; mso-width-alt: 4039;"><colgroup><col width="155" style="width: 116pt; mso-width-source: userset; mso-width-alt: 4408;"><tbody><tr height="34" style="height: 25.5pt; mso-height-source: userset;"><td width="1107" height="34" style="border: 0px windowtext; border-image: none; width: 831pt; height: 25.5pt; background-color: transparent;" colspan="8">부동산 양도시 건물에 대한 부가가치세 과세표준 계산식</td></tr><tr height="27" style="height: 20.25pt; mso-height-source: userset;"><td height="27" style="border: 0px red; border-image: none; height: 20.25pt; background-color: transparent;" colspan="8">(부동산 매매계약서에 토지가액과 건물가액이 구분되지 아니하여 기준시가에 의하여 안분하는 경우, 영 제48조의 2 제4항 )</td></tr><tr height="11" style="height: 8.25pt; mso-height-source: userset;"><td height="11" style="border: 0px windowtext; border-image: none; height: 8.25pt; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td height="33" style="border-width: 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black windowtext windowtext; height: 24.95pt; background-color: rgb(255, 255, 204);" colspan="8"> 1. 매매가액에 부가가치세가 포함된 경우(또는 부가가치세에 대한 언급이 없는 경우)</td></tr><tr height="44" style="height: 33pt;"><td height="44" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: windowtext; height: 33pt; background-color: rgb(255, 255, 204);">구  분</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">매매가액</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">토지기준시가</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">건물기준시가</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">토지가격(㉠)</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">건물과세표준(㉡)</td><td width="142" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 107pt; background-color: rgb(255, 255, 204);">부가가치세 (㉢ = ㉡×10%)</td><td width="155" style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 116pt; background-color: rgb(255, 255, 204);">총거래금액 (㉠+㉡+㉢)</td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td height="33" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: windowtext; height: 24.95pt; background-color: rgb(255, 255, 204);">예 시</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 100,000,000 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 30,000,000 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 40,000,000 </td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 40,540,541 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 54,054,054 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 5,405,405 </td><td style="border-width: 0px 1pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 100,000,000 </td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td height="33" style="border-width: 0.5pt 0.5pt 0.5pt 1pt; border-style: solid; border-color: blue blue blue windowtext; height: 24.95pt; background-color: rgb(204, 255, 204);">자동계산</td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: blue blue blue windowtext; background-color: rgb(204, 255, 204);">　</td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: blue blue blue windowtext; background-color: rgb(204, 255, 204);">　</td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: blue windowtext; background-color: rgb(204, 255, 204);">　</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: yellow;"> - </td><td style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext; background-color: yellow;"> - </td><td style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext; background-color: yellow;"> - </td><td style="border-width: 0.5pt 1pt 0px 0px; border-style: solid solid none none; border-color: windowtext; background-color: yellow;"> - </td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0.5pt 1pt 0px; border-style: solid solid none; border-color: blue black windowtext windowtext; height: 18.75pt; background-color: transparent;" colspan="8">＊위 자동계산란에 매매가액 및 토지기준시가 금액 과 건물기준시가 금액을 입력하시면 자동계산 됩니다.</td></tr><tr height="70" style="height: 52.5pt; mso-height-source: userset;"><td width="1107" height="70" style="border-width: 0px 1pt; border-style: none solid; border-color: windowtext black windowtext windowtext; width: 831pt; height: 52.5pt; background-color: transparent;" colspan="8">＊매매가액 : 부가가치세를 포함한 거래금액 ＊토지기준시가 : ㎡당 토지공시지가 × 토지면적 ＊건물기준시가 : ㎡당 건물기준시가 × 건물면적</td></tr><tr height="29" style="height: 21.75pt; mso-height-source: userset;"><td width="1107" height="29" style="border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: blue black windowtext windowtext; width: 831pt; height: 21.75pt; background-color: transparent;" colspan="8"><a href="http://www.nts.go.kr/cal/cal_01_05.asp"> ※ ㎡당 건물기준시가는 국세청 홈페이지>조회계산>기준시가>건물기준시가 양도에서 계산함</a></td></tr><tr height="26" style="height: 19.5pt; mso-height-source: userset;"><td height="26" style="border: 0px windowtext; border-image: none; height: 19.5pt; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td><td style="border: 0px windowtext; border-image: none; background-color: transparent;"></td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td height="33" style="border-width: 1pt 1pt 0.5pt; border-style: solid; border-color: windowtext black windowtext windowtext; height: 24.95pt; background-color: rgb(255, 255, 204);" colspan="8"> 2. 매매가액에 부가가치세 별도로 표시된 경우</td></tr><tr height="44" style="height: 33pt;"><td height="44" style="border-width: 0px 0.5pt 0.5pt 1pt; border-style: none solid solid; border-color: windowtext; height: 33pt; background-color: rgb(255, 255, 204);">구  분</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">매매가액</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">토지기준시가</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">건물기준시가</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">토지가격(㉠)</td><td style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; background-color: rgb(255, 255, 204);">건물과세표준(㉡)</td><td width="142" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 107pt; background-color: rgb(255, 255, 204);">부가가치세 (㉢ = ㉡×10%)</td><td width="155" style="border-width: 0px 1pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 116pt; background-color: rgb(255, 255, 204);">총거래금액 (㉠+㉡+㉢)</td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td height="33" style="border-width: 0px 0.5pt 0px 1pt; border-style: none solid; border-color: windowtext; height: 24.95pt; background-color: rgb(255, 255, 204);">예 시</td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 100,000,000 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 30,000,000 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 40,000,000 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 42,857,143 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 57,142,857 </td><td style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 5,714,285 </td><td style="border-width: 0px 1pt 0px 0px; border-style: none solid none none; border-color: windowtext; background-color: rgb(255, 255, 204);"> 105,714,285 </td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td height="33" style="border-width: 0.5pt 0.5pt 0.5pt 1pt; border-style: solid; border-color: blue blue blue windowtext; height: 24.95pt; background-color: rgb(204, 255, 204);">자동계산</td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: blue blue blue windowtext; background-color: rgb(204, 255, 204);">　</td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: blue blue blue windowtext; background-color: rgb(204, 255, 204);">　</td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: blue blue blue windowtext; background-color: rgb(204, 255, 204);">　</td><td style="border: 0.5pt solid windowtext; border-image: none; background-color: yellow;"> - </td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext; background-color: yellow;"> - </td><td style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext; background-color: yellow;"> - </td><td style="border-width: 0.5pt 1pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext; background-color: yellow;"> - </td></tr><tr height="25" style="height: 18.75pt; mso-height-source: userset;"><td height="25" style="border-width: 0px 1pt; border-style: none solid; border-color: windowtext black windowtext windowtext; height: 18.75pt; background-color: transparent;" colspan="8">＊위 자동계산란에 매매가액 및 토지기준시가 금액 과 건물기준시가 금액을 입력하시면 자동계산 됩니다.</td></tr><tr height="73" style="height: 54.75pt; mso-height-source: userset;"><td width="1107" height="73" style="border-width: 0px 1pt; border-style: none solid; border-color: windowtext black windowtext windowtext; width: 831pt; height: 54.75pt; background-color: transparent;" colspan="8">＊매매가액 : 부가가치세를 제외한 거래금액 ＊토지기준시가 : ㎡당 토지공시지가 × 토지면적 ＊건물기준시가 : ㎡당 건물기준시가 × 건물면적</td></tr><tr height="29" style="height: 21.75pt; mso-height-source: userset;"><td width="1107" height="29" style="border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: blue black windowtext windowtext; width: 831pt; height: 21.75pt; background-color: transparent;" colspan="8"><a href="http://www.nts.go.kr/cal/cal_01_05.asp"> ※ ㎡당 건물기준시가는 국세청 홈페이지>조회계산>기준시가>건물기준시가 양도에서 계산함 </a></td></tr></tbody></table>