로고

메이플세무회계
로그인 회원가입
  • 자료실
  • 세무자료
  • 자료실

    세무자료

    양도소득세 비과세되는 주택부수토지 면적 산정 시 수도권 주거지역 내 지구단위계획구역의 배율 적용 방법

    페이지 정보

    profile_image
    작성자 세무회계
    댓글 댓글 4건   조회Hit 370,845회   작성일Date 22-05-17 16:30

    본문

    Q. 1세대 1주택 비과세가 적용되는 주택부수토지를 산정할 때 주거지역 내 지구단위계획구역에 소재하는 토지의 경우, 주택정착면적에 곱하는 배율이 ’22.1.1.이후 양도하는 분부터 3배인지 여부


    A. 「소득세법」 제89조제1항제3호에 따른 1세대 1주택 비과세를 적용할 때 「국토의 계획 및 이용에 관한 법률」 제36조제1항제1호가목에 따른 주거지역으로서 「수도권정비계획법」 제2조제1호에 따른 수도권 내의 토지의 경우 비과세되는 주택부수토지의 범위는 2022년 1월 1일 이후 양도하는 분부터 건물이 정착된 면적의 3배 이내인 것입니다.

    관련법령 : 소득세법 시행령 제154조[1세대1주택의 범위]


    dec4452991c2b8bc438c486b9128a3ed_1652772594_6187.jpg
     


    댓글목록

    profile_image

    men님의 댓글

    men 작성일 Date
    profile_image

    safe님의 댓글

    safe 작성일 Date
    profile_image

    kokobol님의 댓글

    kokobol 작성일 Date

    https://linklist.bio/purelenaturalstore
    https://vimeo.com/purelenaturalstorecom
    https://purelenaturalstore.tumblr.com/
    https://www.linkedin.com/in/purelenaturalstore
    https://www.pinterest.com/purelenaturalstore/
    https://www.reddit.com/user/purelenaturalstore/
    https://jsfiddle.net/purelenaturalstore/qa2yu4hL/
    https://www.twitch.tv/purelenaturalstore/
    https://500px.com/p/purelenaturalstore?view=photos
    https://gravatar.com/purelenaturalstore
    https://www.instapaper.com/p/mtshop
    https://about.me/purelenaturalstore
    https://www.mixcloud.com/purelenaturalstore/
    https://hub.docker.com/u/purelenaturalstore
    https://www.liveinternet.ru/users/purelenaturalstore/profile
    https://flipboard.com/profile
    https://issuu.com/purelenaturalstore
    https://qiita.com/sujunglee9719
    https://guides.co/g/3648/392551
    https://os.mbed.com/users/purelenaturalstore/
    https://www.gta5-mods.com/users/purelenaturalstore
    https://www.giantbomb.com/profile/purelenaturalst/
    https://my.archdaily.com/us/@purelenaturalstore
    https://www.lasallesancristobal.edu.mx/profile/sujunglee9719/profile
    https://connects.ctschicago.edu/forums/users/182526/
    https://bogotamihuerta.jbb.gov.co/miembros/jio-kim/
    https://www.ottawaks.gov/profile/sujunglee9719/profile
    https://nationaldppcsc.cdc.gov/s/profile/0053d000004RxZ0AAK
    https://www.sada.edu.sa/profile/sujunglee9719/profile
    https://www.centrotecnologico.edu.mx/profile/sujunglee9719/profile
    https://www.pubpub.org/user/--1775
    https://etwinningonline.eba.gov.tr/author/purelenaturalstore/
    https://motionentrance.edu.np/profile/purelenaturalstore/
    https://www.pubpub.org/user/--1775
    https://gitlab.ifam.edu.br/purelenaturalstore
    http://www.ctump.edu.vn/Default.aspx?tabid=115&userId=55196
    https://www.iser.edu.vn/profile/sujunglee9719/profile
    https://www.nhat.thanhdong.edu.vn/profile/sujunglee9719/profile
    https://pubhtml5.com/homepage/qvhvb/
    https://coolors.co/u/purelenaturalstore
    https://www.blogtalkradio.com/purelenaturalstore
    https://www.intensedebate.com/people/mtshop
    https://pastebin.com/u/purelenaturalstore
    https://www.icy-veins.com/forums/profile/188992-purelenaturalstore/?tab=field_core_pfield_11
    https://www.designspiration.com/purelenaturalstore/saves/
    https://doodleordie.com/profile/sujunglee9719gmailcom
    https://www.mapleprimes.com/users/purelenaturalstore
    https://app.roll20.net/users/13469607/meogtwigeomjeung
    https://www.inkitt.com/purelenaturalstore
    https://www.anobii.com/en/0195ddf95b645dc023/profile/activity
    https://fairygodboss.com/users/profile/C96D4ix_7k/%EB%A8%B9%ED%8A%80%EC%83%B5
    https://ioby.org/users/sujunglee9719850837
    https://www.spreaker.com/podcast/purelenaturalstore--6209218
    https://www.creativelive.com/student/-6266?via=accounts-freeform_2
    https://www.codecademy.com/profiles/purelenaturalstore
    https://data.world/purelenaturalstore
    https://pbase.com/purelenaturalstore/profile
    https://www.longisland.com/profile/purelenaturalstore
    https://www.awwwards.com/purelenaturalstore/
    https://www.sbnation.com/users/purelenaturalstore
    https://letterboxd.com/purelenaturalst/
    https://www.pearltrees.com/purelenaturalstore
    https://www.polygon.com/users/purelenaturalstore
    https://www.empowher.com/users/purelenaturalstore
    https://coub.com/purelenaturalstore
    https://www.eater.com/users/purelenaturalstore
    https://www.racked.com/users/purelenaturalstore
    https://www.recode.net/users/purelenaturalstore
    https://slides.com/purelenaturalstore
    https://lennor.mn.co/members/26024849
    https://dzone.com/users/5156780/purelenaturalstore.html
    https://pxhere.com/en/photographer/4286456
    https://www.gaiaonline.com/profiles/purelenaturalstore/46721244/
    https://band.us/band/95285493/post/1
    https://band.us/band/95285493
    https://www.producthunt.com/@purelenaturalstore
    https://www.elephantjournal.com/profile/sujunglee9719/
    https://worldcosplay.net/member/1780231
    https://linklist.bio/purelenaturalstore
    https://www.magcloud.com/user/purelenaturalstore
    https://hearthis.at/purelenaturalstore/set/purelenaturalstore/
    https://pbase.com/purelenaturalstore/image/174640666
    https://dev.to/purelenaturalstore
    https://www.metal-archives.com/users/purelenaturalstore
    https://peatix.com/user/22697949/view
    https://coub.com/purelenaturalstore
    https://www.blogger.com/profile/10919946731579382240
    http://purelenaturalstore.idea.informer.com/proj/
    https://www.deviantart.com/purelenaturalstore
    https://talk.plesk.com/members/purelenaturalstore.345337/#about
    https://sketchfab.com/purelenaturalstore
    https://community.fabric.microsoft.com/t5/user/viewprofilepage/user-id/761050
    https://play.eslgaming.com/player/myinfos/20174823/
    https://www.warriorforum.com/members/purelenaturalstore.html
    https://my.desktopnexus.com/purelenaturalstore/
    https://www.walkscore.com/people/337710013189/walk-score-user
    https://gifyu.com/mtshop
    https://pantip.com/profile/8235876#topics
    https://hypothes.is/users/purelenaturalstore
    https://www.theverge.com/users/purelenaturalstore
    https://unsplash.com/ko/@purelenaturalstore
    https://disqus.com/by/purelenaturalstore/about/
    https://www.ted.com/profiles/47087380
    https://www.atlasobscura.com/users/purelenaturalstore
    https://hub.docker.com/u/purelenaturalstore
    https://www.tripadvisor.com/Profile/purelenaturalstore
    https://www.sbnation.com/users/purelenaturalstore

    profile_image

    gosi님의 댓글

    gosi 작성일 Date

    QUICK MENU

    회사소개

    양도소득세

    스토리

    상담문의

    공지사항

    상단으로