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토지 절세 컨설팅 가이드북
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| Publication Date | 2022/03/14 |
| Pages/Weight/Size | 165*235*35mm |
| ISBN | 9791163060642 |
Description
부동산 중 토지는 주택처럼 세금이 무겁다. 토지는 공익적인 요소가 강하므로세금을 무겁게 하는 것이 토지의 효율성을 제고할 수 있다고 보기 때문이다. 하지만 실생활과 밀접한 토지에 대해서는 가급적 세부담을 낮게 하고 있다. 예를 들어, 농업인이 농지를 취득하면 취득세를 감면하고, 농사를 충분히 지은 상태에서 양도하면 양도세를 감면한다.
이에 반해 토지를 투자목적으로 취득해 양도하면 양도세를 중과세한다.
그런데 이러한 상황에서 토지중개나 거래 시에 토지에 대한 세금문제를 스스로풀어내는 것이 쉽지가 않다는 문제점이 있다.
우선 토지세금이 다른 부동산에 비해 너무 복잡하다는 것이 주된 이유다. 예를 들어 토지를 보유할 때 재산세가 부과되는데 이의 과세방식이 쉽게 이해되지 않는다.
전국의 모든 토지를 분리과세 대상토지, 별도합산 대상토지, 종합합산 대상토지 등으로 구분하고 있는데, 토지를 어떤 용도로 사용하고 있는지 그리고 다른 법률에 규정된 내용 등을 준수했는지 등에 따라 이러한 과세방식이 확 바뀐다.
그리고 이러한 과세방식이 비사업용 토지판단에 적지 않은 영향을 미친다.
그런데 더 심각한 문제는?소득세법?이나 ?법인세법?에 규정된 비사업용 토지에 대한 판단이 결코 쉽지가 않다는 것이다. 이를 판단하는 변수들과 예외적인 상황들이 너무 많기 때문이다. 그 결과 잘못된 판단을 기초로 의사결정을 내리면 엉뚱하게 세금을 크게 낼 위험성이 상존하고 있는 실정에 있다. 이 책은 이러한 배경아래 토지 소유자 및 공인중개사 등이 토지와 관련된 세무처리를 원활하게 하는 것을 도와주기 위해 집필되었다.
이에 반해 토지를 투자목적으로 취득해 양도하면 양도세를 중과세한다.
그런데 이러한 상황에서 토지중개나 거래 시에 토지에 대한 세금문제를 스스로풀어내는 것이 쉽지가 않다는 문제점이 있다.
우선 토지세금이 다른 부동산에 비해 너무 복잡하다는 것이 주된 이유다. 예를 들어 토지를 보유할 때 재산세가 부과되는데 이의 과세방식이 쉽게 이해되지 않는다.
전국의 모든 토지를 분리과세 대상토지, 별도합산 대상토지, 종합합산 대상토지 등으로 구분하고 있는데, 토지를 어떤 용도로 사용하고 있는지 그리고 다른 법률에 규정된 내용 등을 준수했는지 등에 따라 이러한 과세방식이 확 바뀐다.
그리고 이러한 과세방식이 비사업용 토지판단에 적지 않은 영향을 미친다.
그런데 더 심각한 문제는?소득세법?이나 ?법인세법?에 규정된 비사업용 토지에 대한 판단이 결코 쉽지가 않다는 것이다. 이를 판단하는 변수들과 예외적인 상황들이 너무 많기 때문이다. 그 결과 잘못된 판단을 기초로 의사결정을 내리면 엉뚱하게 세금을 크게 낼 위험성이 상존하고 있는 실정에 있다. 이 책은 이러한 배경아래 토지 소유자 및 공인중개사 등이 토지와 관련된 세무처리를 원활하게 하는 것을 도와주기 위해 집필되었다.
Contents
제1편 토지세무 기본편 ································································11
제1장 토지거래 전에 알아야 할 세제들
1. 토지거래 전에 알아야 할 세금 ····························································· 15
2. 토지이용 현황과 세금 ·········································································· 20
3. 토지투자(경매)와 세금 ·········································································· 25
4. 정부의 토지관련 세제정책 ···································································· 29
5. 토지세금의 핵심, 비사업용 토지(개관) ················································· 31
절세가이드 실무상 비사업용 토지를 판단하는 요령 ····························· 36
절세가이드 토지관련 세금의 모든 것 ··················································· 44
절세가이드 기준시가(공시지가)와 세금의 관계 ····································· 48
제2장 토지세제의 기본기 쌓기 ··································································· 53
1. 토지의 절세원리 ··················································································· 55
2. 토지거래 당사자와 세무상 쟁점 ··························································· 58
3. 토지 매매계약서 작성과 세무상 쟁점 ··················································· 65
4. 토지등기와 세무상 쟁점 ······································································· 71
절세가이드 토지거래허가제도 ······························································· 78
절세가이드 토지이용계획확인서상의 도시지역과 세금의 관계 ·············· 83
2편 토지취득ㆍ보유ㆍ임대편 ·····················································89
제3장 토지취득과 세무상 쟁점 ····································································· 91
1. 토지취득과 세무상 쟁점(전체) ······························································ 93
2. 농지의 취득과 세무상 쟁점 ·································································· 98
3. 임야의 취득과 세무상 쟁점 ································································ 103
4. 나대지의 취득과 세무상 쟁점 ···························································· 108
절세가이드 ?농지법? 주요 골격 이해하기 ·········································· 112
제4장 토지보유와 세무상 쟁점 ·································································· 119
1. 토지보유와 세무상 쟁점(전체 흐름) ··················································· 121
2. 재산세 분리과세방식 ·········································································· 131
3. 재산세 별도합산과세방식 ···································································· 137
4. 재산세 종합합산과세방식 ···································································· 148
절세가이드 토지 재산세 과세방식에 따른 종부세와 양도세 과세방식 검토 ······ 154
절세가이드 지목변경과 비사업용 토지판단 ········································· 156
제5장 토지임대와 세무상 쟁점 ·································································· 167
1. 토지임대업과 세무상 쟁점 ·································································· 169
2. 토지임대와 부가가치세 ······································································· 175
3. 토지임대와 종합소득세 ······································································· 179
4. 토지임대와 양도세 ·············································································· 185
절세가이드 주차장용 토지와 비사업용 토지판단 ································ 190
3편 토지양도편 ······································································ 193
제6장 토지양도세 절세원리(기본) ······························································· 195
1. 토지양도세 다루는 방법 ····································································· 197
2. 토지양도가액 ······················································································ 206
3. 토지 위에 지상정착물이 있는 경우의 양도가액 구분 ························· 211
4. 토지취득가액 ······················································································ 217
5. 토지 장기보유특별공제 ······································································· 222
6. 토지양도세율 ······················································································ 227
7. 토지양도세 감면 ················································································· 232
절세가이드 양도세 계산사례 및 신고방법 ·········································· 237
제7장 토지취득가액 및 필요경비처리법 ····················································· 241
1. 취득가액의 범위 ················································································· 243
2. 실전 필요경비 처리법 ········································································ 252
3. 토지양도세 계산 시 자본적 지출과 수익적 지출 처리법 ···················· 259
절세가이드 부동산의 일괄취득 및 양도 ············································· 264
절세가이드 취득가액 환산제도의 모든 것 ·········································· 268
제8장 농지와 양도소득세 ··········································································· 279
1. 농지의 양도세(전체 흐름) ··································································· 281
2. 농지와 비사업용 토지판단 ·································································· 287
3. 8년 자경농지의 양도세 감면 ······························································ 298
4. 도시지역과 비사업용 토지판단 그리고 감면의 적용 ··························· 315
5. 농지 대토와 양도세 감면 ··································································· 321
절세가이드 농지 양도전략 ·································································· 325
절세가이드 농지를 비사업용 토지에서 제외시키는 방법 ···················· 327
제9장 임야ㆍ목장용지와 양도소득세 ·························································· 331
1. 임야의 양도와 세무상 쟁점 ································································ 333
2. 임야와 비사업용 토지판단 ·································································· 338
3. 목장용지 양도와 세무상 쟁점 ···························································· 347
절세가이드 오래 보유한 임야의 취득가액을 올리는 방법 ·················· 353
제10장 농지ㆍ임야ㆍ목장용지 외의 토지(기타의 토지)와 양도소득세 ········ 357
1. 기타의 토지양도와 세무상 쟁점 ························································· 359
2. 기타의 토지에 대한 비사업용 토지판단 ············································· 363
3. 종합합산과세되는 토지 중 거주와 사업에 관련된 토지에 대한 비사업용
토지판단 사례 ····················································································· 373
4. 기타의 토지를 사업용 토지로 만드는 방법 ········································ 377
절세가이드 주택건설용 부지와 재산세, 종부세, 비사업용 토지판단 ··· 383
절세가이드 기타의 토지에 대한 양도전략 ·········································· 387
절세가이드 나대지의 단순양도 대 주택신축분양 의사결정 ················· 390
절세가이드 공동사업을 위한 현물출자인지 사용권 출자인지의 구분 ···· 392
제11장 주택 및 별장부속토지와 양도소득세 ·············································· 393
1. 주택의 부속토지의 양도와 세무상 쟁점 ············································· 395
2. 주택의 멸실과 양도세 쟁점 ································································ 401
3. 상가주택의 부속토지와 비사업용 토지판단 ········································ 409
4. 별장의 부속토지와 비사업용 토지판단 ··············································· 415
절세가이드 미등기건물과 무허가건물(주택)의 구분과 세무상 쟁점 ····· 421
제12장 수용토지와 양도소득세(특집) ························································· 431
1. 토지수용과 세무상 쟁점 ····································································· 433
2. 사업인정고시일과 양도세 과세방식 판단 ············································ 443
3. 공익사업용 토지 등에 대한 양도세의 감면 ········································ 449
4. 개발제한구역 내의 토지양도세 감면 ·················································· 453
절세가이드 토지수용과 농업손실보상금 ·············································· 458
4편 상속ㆍ증여토지편 ··············································································· 465
제13장 상속받은 토지와 양도소득세
1. 상속에 의한 토지취득과 세무상 쟁점 ················································· 467
2. 상속토지의 양도세 과세방법 ······························································ 473
3. 상속토지와 비사업용 토지판단 ··························································· 479
4. 상속토지와 양도세 감면 ····································································· 486
절세가이드 토지상속세 절세법 ··························································· 491
제14장 증여받은 토지와 양도소득세 ·························································· 495
1. 토지증여에 의한 취득과 세무상 쟁점 ················································· 497
2. 증여받은 토지와 비사업용 토지판단 ·················································· 502
3. 증여받은 농지와 양도세(감면포함) ····················································· 507
절세가이드 토지증여세와 양도세 절세법 ············································ 513
5편 법인의 토지편 ································································· 517
제15장 영리법인의 토지와 법인세 ····························································· 519
1. 법인의 토지와 세무상 쟁점 ································································ 521
2. 법인세 추가과세제도 ········································································ 526
3. 법인의 비사업용 토지판단 ·································································· 531
절세가이드 법인이 비사업용 토지에서 제외되는 방법 ························ 537
절세가이드 개인 대 법인의 토지취득 의사결정 ·································· 540
제16장 비영리법인의 토지와 법인세 ·························································· 547
1. 비영리법인의 부동산과 법인세 처리법 ··············································· 549
2. 비영리법인의 토지와 세무상 쟁점 ······················································ 556
3. 종교단체의 보유토지와 세무상 쟁점 ·················································· 564
4. 종중의 보유토지와 세무상 쟁점 ························································· 570
5. 종중의 보유토지와 비사업용 토지판단 ··············································· 575
절세가이드 비영리단체의 개인과 법인 판단하는 방법 ························ 582
절세가이드 영농조합법인 및 농업회사법인과 세무상 쟁점 ················· 586
부록 ·································································································· 590
제1장 토지거래 전에 알아야 할 세제들
1. 토지거래 전에 알아야 할 세금 ····························································· 15
2. 토지이용 현황과 세금 ·········································································· 20
3. 토지투자(경매)와 세금 ·········································································· 25
4. 정부의 토지관련 세제정책 ···································································· 29
5. 토지세금의 핵심, 비사업용 토지(개관) ················································· 31
절세가이드 실무상 비사업용 토지를 판단하는 요령 ····························· 36
절세가이드 토지관련 세금의 모든 것 ··················································· 44
절세가이드 기준시가(공시지가)와 세금의 관계 ····································· 48
제2장 토지세제의 기본기 쌓기 ··································································· 53
1. 토지의 절세원리 ··················································································· 55
2. 토지거래 당사자와 세무상 쟁점 ··························································· 58
3. 토지 매매계약서 작성과 세무상 쟁점 ··················································· 65
4. 토지등기와 세무상 쟁점 ······································································· 71
절세가이드 토지거래허가제도 ······························································· 78
절세가이드 토지이용계획확인서상의 도시지역과 세금의 관계 ·············· 83
2편 토지취득ㆍ보유ㆍ임대편 ·····················································89
제3장 토지취득과 세무상 쟁점 ····································································· 91
1. 토지취득과 세무상 쟁점(전체) ······························································ 93
2. 농지의 취득과 세무상 쟁점 ·································································· 98
3. 임야의 취득과 세무상 쟁점 ································································ 103
4. 나대지의 취득과 세무상 쟁점 ···························································· 108
절세가이드 ?농지법? 주요 골격 이해하기 ·········································· 112
제4장 토지보유와 세무상 쟁점 ·································································· 119
1. 토지보유와 세무상 쟁점(전체 흐름) ··················································· 121
2. 재산세 분리과세방식 ·········································································· 131
3. 재산세 별도합산과세방식 ···································································· 137
4. 재산세 종합합산과세방식 ···································································· 148
절세가이드 토지 재산세 과세방식에 따른 종부세와 양도세 과세방식 검토 ······ 154
절세가이드 지목변경과 비사업용 토지판단 ········································· 156
제5장 토지임대와 세무상 쟁점 ·································································· 167
1. 토지임대업과 세무상 쟁점 ·································································· 169
2. 토지임대와 부가가치세 ······································································· 175
3. 토지임대와 종합소득세 ······································································· 179
4. 토지임대와 양도세 ·············································································· 185
절세가이드 주차장용 토지와 비사업용 토지판단 ································ 190
3편 토지양도편 ······································································ 193
제6장 토지양도세 절세원리(기본) ······························································· 195
1. 토지양도세 다루는 방법 ····································································· 197
2. 토지양도가액 ······················································································ 206
3. 토지 위에 지상정착물이 있는 경우의 양도가액 구분 ························· 211
4. 토지취득가액 ······················································································ 217
5. 토지 장기보유특별공제 ······································································· 222
6. 토지양도세율 ······················································································ 227
7. 토지양도세 감면 ················································································· 232
절세가이드 양도세 계산사례 및 신고방법 ·········································· 237
제7장 토지취득가액 및 필요경비처리법 ····················································· 241
1. 취득가액의 범위 ················································································· 243
2. 실전 필요경비 처리법 ········································································ 252
3. 토지양도세 계산 시 자본적 지출과 수익적 지출 처리법 ···················· 259
절세가이드 부동산의 일괄취득 및 양도 ············································· 264
절세가이드 취득가액 환산제도의 모든 것 ·········································· 268
제8장 농지와 양도소득세 ··········································································· 279
1. 농지의 양도세(전체 흐름) ··································································· 281
2. 농지와 비사업용 토지판단 ·································································· 287
3. 8년 자경농지의 양도세 감면 ······························································ 298
4. 도시지역과 비사업용 토지판단 그리고 감면의 적용 ··························· 315
5. 농지 대토와 양도세 감면 ··································································· 321
절세가이드 농지 양도전략 ·································································· 325
절세가이드 농지를 비사업용 토지에서 제외시키는 방법 ···················· 327
제9장 임야ㆍ목장용지와 양도소득세 ·························································· 331
1. 임야의 양도와 세무상 쟁점 ································································ 333
2. 임야와 비사업용 토지판단 ·································································· 338
3. 목장용지 양도와 세무상 쟁점 ···························································· 347
절세가이드 오래 보유한 임야의 취득가액을 올리는 방법 ·················· 353
제10장 농지ㆍ임야ㆍ목장용지 외의 토지(기타의 토지)와 양도소득세 ········ 357
1. 기타의 토지양도와 세무상 쟁점 ························································· 359
2. 기타의 토지에 대한 비사업용 토지판단 ············································· 363
3. 종합합산과세되는 토지 중 거주와 사업에 관련된 토지에 대한 비사업용
토지판단 사례 ····················································································· 373
4. 기타의 토지를 사업용 토지로 만드는 방법 ········································ 377
절세가이드 주택건설용 부지와 재산세, 종부세, 비사업용 토지판단 ··· 383
절세가이드 기타의 토지에 대한 양도전략 ·········································· 387
절세가이드 나대지의 단순양도 대 주택신축분양 의사결정 ················· 390
절세가이드 공동사업을 위한 현물출자인지 사용권 출자인지의 구분 ···· 392
제11장 주택 및 별장부속토지와 양도소득세 ·············································· 393
1. 주택의 부속토지의 양도와 세무상 쟁점 ············································· 395
2. 주택의 멸실과 양도세 쟁점 ································································ 401
3. 상가주택의 부속토지와 비사업용 토지판단 ········································ 409
4. 별장의 부속토지와 비사업용 토지판단 ··············································· 415
절세가이드 미등기건물과 무허가건물(주택)의 구분과 세무상 쟁점 ····· 421
제12장 수용토지와 양도소득세(특집) ························································· 431
1. 토지수용과 세무상 쟁점 ····································································· 433
2. 사업인정고시일과 양도세 과세방식 판단 ············································ 443
3. 공익사업용 토지 등에 대한 양도세의 감면 ········································ 449
4. 개발제한구역 내의 토지양도세 감면 ·················································· 453
절세가이드 토지수용과 농업손실보상금 ·············································· 458
4편 상속ㆍ증여토지편 ··············································································· 465
제13장 상속받은 토지와 양도소득세
1. 상속에 의한 토지취득과 세무상 쟁점 ················································· 467
2. 상속토지의 양도세 과세방법 ······························································ 473
3. 상속토지와 비사업용 토지판단 ··························································· 479
4. 상속토지와 양도세 감면 ····································································· 486
절세가이드 토지상속세 절세법 ··························································· 491
제14장 증여받은 토지와 양도소득세 ·························································· 495
1. 토지증여에 의한 취득과 세무상 쟁점 ················································· 497
2. 증여받은 토지와 비사업용 토지판단 ·················································· 502
3. 증여받은 농지와 양도세(감면포함) ····················································· 507
절세가이드 토지증여세와 양도세 절세법 ············································ 513
5편 법인의 토지편 ································································· 517
제15장 영리법인의 토지와 법인세 ····························································· 519
1. 법인의 토지와 세무상 쟁점 ································································ 521
2. 법인세 추가과세제도 ········································································ 526
3. 법인의 비사업용 토지판단 ·································································· 531
절세가이드 법인이 비사업용 토지에서 제외되는 방법 ························ 537
절세가이드 개인 대 법인의 토지취득 의사결정 ·································· 540
제16장 비영리법인의 토지와 법인세 ·························································· 547
1. 비영리법인의 부동산과 법인세 처리법 ··············································· 549
2. 비영리법인의 토지와 세무상 쟁점 ······················································ 556
3. 종교단체의 보유토지와 세무상 쟁점 ·················································· 564
4. 종중의 보유토지와 세무상 쟁점 ························································· 570
5. 종중의 보유토지와 비사업용 토지판단 ··············································· 575
절세가이드 비영리단체의 개인과 법인 판단하는 방법 ························ 582
절세가이드 영농조합법인 및 농업회사법인과 세무상 쟁점 ················· 586
부록 ·································································································· 590