홍정일 싱싱한 현장소식] 양도세ㆍ취득세 감면에 관한 간단 정리
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작성자 짱알이 작성일13-09-25 09:37 조회22,055회 댓글131건관련링크
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4.1대책으로 발표된 내용이 수정 보완되어 수혜층이 늘어났으며 양도세, 취득세 혜택은 올해 말까지 받을 수 있으나, 시행 시작 시점은 아직 미확정입니다.
[양도소득세 관련 ]
1. 양도세의 한시 감면 대상 주택이 늘어나 당초 1세대 1주택자 보유 기존주택 중, 전용 85㎡ㆍ9억원 이하에서 전용 85㎡ 이하이거나 6억원 이하로 수정됨.
2. 분양, 미분양 아파트는 6억원으로, 기존 주택과 동일함.
3. 양도세 면제 혜택을 받으려면 올해 말까지 주택 매입 계약을 체결해야함.
( 계약금 납부 기준 )
4. 5년 이후 발생되는 차익에 대해서만 양도세 과세.
계산방법은 과거 사례를 들어, 조세특례제한법 시행령 참고하여, 기준 시가 상승률을 고려해 계산함.
[ 취득세 관련 ]
1. 생애최초 주택구입 취득세 면제 대상은, 부부합산소득 연 6천만원 이하에서 7천만원 이하로 1천만원 높아짐.
2. 면세 대상 주택 기준은 ‘85㎡·6억원 이하’에서, 면적 기준을 뺀 ‘6억원 이하’로 변경됨.
3. 은행에서 생애 최초주택자금 대출을 받을 시 총부채상환비율(DTI)과 담보인정비율(LTV) 완화된 기준을 적용 받을 수 있는 대상은 부부합산소득 연 6천만원 이하만 해당됨.
4. 취득세를 면제 기준은, 연말까지 잔금납부나 등기를 마쳐야 함.
5. 연말까지 입주할 수 없는 신규분양이나 미분양 주택은 혜택을 볼 수 없음.
6. 생애 최초 주택자금 대출은 자격 요건이 부부 합산 연 6천만원 이하여야 함.
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