Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 278
홍차넷
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 34
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 45
Warning: Use of undefined constant r - assumed 'r' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 47
Warning: Use of undefined constant r - assumed 'r' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 51
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 237
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 34
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 45
Warning: Use of undefined constant r - assumed 'r' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 47
Warning: Use of undefined constant r - assumed 'r' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/outlogin_toby.php on line 51
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 237
Warning: Use of undefined constant is_admin - assumed 'is_admin' (this will throw an Error in a future version of PHP) in /home/redtea/html/zero_header.php on line 269
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/zero_header.php on line 300
Warning: Use of undefined constant title - assumed 'title' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/bbs_title.php on line 16
추천
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/bbs_title.php on line 21
Warning: Use of undefined constant header - assumed 'header' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/bbs_title.php on line 31
- 회원들이 추천해주신 좋은 글들을 따로 모아놓는 공간입니다.
- 추천글은 매주 자문단의 투표로 선정됩니다.
Warning: Use of undefined constant use_formmail - assumed 'use_formmail' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/lib.php on line 519
Warning: Use of undefined constant use_category - assumed 'use_category' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/include/print_category.php on line 9
전체기타일상/생각꿀팁/강좌게임문학영화의료/건강문화/예술경제체육/스포츠과학철학/종교정치/사회요리/음식역사여행IT/컴퓨터음악창작사진
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/setup.php on line 29
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/setup.php on line 41
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant memo - assumed 'memo' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 389
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 398
Warning: Use of undefined constant subject - assumed 'subject' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 402
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 403
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 405
Warning: Use of undefined constant total_comment - assumed 'total_comment' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 406
Warning: Use of undefined constant subject - assumed 'subject' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 402
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 403
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 405
Warning: Use of undefined constant total_comment - assumed 'total_comment' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 406
Warning: Use of undefined constant subject - assumed 'subject' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 402
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 403
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 405
Warning: Use of undefined constant total_comment - assumed 'total_comment' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 406
Warning: Use of undefined constant subject - assumed 'subject' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 402
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 403
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 405
Warning: Use of undefined constant total_comment - assumed 'total_comment' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 406
Warning: Use of undefined constant subject - assumed 'subject' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 402
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 403
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 405
Warning: Use of undefined constant total_comment - assumed 'total_comment' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 406
Warning: Use of undefined constant subject - assumed 'subject' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 402
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 403
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 405
Warning: Use of undefined constant total_comment - assumed 'total_comment' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/view.php on line 406
Warning: Use of undefined constant name - assumed 'name' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 2
Warning: Use of undefined constant HTTP_HOST - assumed 'HTTP_HOST' (this will throw an Error in a future version of PHP) in /home/redtea/html/pb/memo_replace.php on line 3
Warning: Use of undefined constant x - assumed 'x' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 10
Warning: Use of undefined constant use_category - assumed 'use_category' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 40
| Date |
Warning: Use of undefined constant reg_date - assumed 'reg_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 53 23/11/22 18:17:18 Warning: Use of undefined constant mod_date - assumed 'mod_date' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 56 |
| Name | 김비버 |
| Subject | 주식양도소득세 정리(2022. 12. 31. 법률 제19196호로 일부개정된 소득세법 기준) |
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1. 본 글의 목적 세법은 헌법상 조세법률주의 원칙에 따라 과세요건, 세율 등 모든 내용이 법령에 세세하게 기재되어 있습니다. 따라서 이론적으로는 아무것도 몰라도 법령만 보면 제도의 전말을 파악할 수 있습니다. 그러나 주식양도소득세 등 법령의 규정이 매우 복잡하게 되어 있는 경우, 외부의 도움 없이 관련 법령을 정확하게 찾아서 참고하기는 어렵습니다. 이에 본 글은, (주식)양도소득세 전반의 체계와 관련 법령의 위치를 기재하여, 스스로 법령을 찾아내고 활용할 수 있는 기본 지도와 나침반을 제공하기 위하여 작성되었습니다. 2. 양도소득세의 체계 가. 개념 세금은 (1) 소비 (2) 소득 (3) 재산에 대하여 부과하는 것이고, ‘소득’에 대하여 부과하는 세금의 일종이 양도소득세입니다. 주식회사 등 법인의 경우에는 법인의 모든 소득이 그 원인이 무엇인지를 불문하고 ‘법인세’ 하나로 묶어서 일괄 과세하는 반면에 자연인의 경우에는 소득원인별로 분리하여 과세합니다. 즉 자연인의 경우에는 소득원인별로 (1) 사업소득, 근로소득, 이자ㆍ배당소득 등 비교적 반복적인 원인으로 발생하는 소득을 묶어 종합소득세로 과세하고 (2) 부동산, 주식 등의 양도를 원인으로 하여 발생하는 소득을 양도소득세로 묶어 과세하여 (3) 무상의 재산이전을 원인으로 하여 발생하는 소득을 상속ㆍ증여세로 과세하는 것입니다. 따라서 양도소득세에 관한 규정은 ‘소득세법’에 있고, 그 중에서도 소득세법 제88조 이하에서 찾아볼 수 있습니다. 나. 계산방법 (1) 양도소득세 최종 산출세액은 ‘양도소득 과세표준’에 ‘세율’을 곱하여 산출합니다. (2) 양도소득 과세표준은 다시 아래의 과정으로 산출합니다. (2)-1. [과세대상 여부 판단] 먼저 양도소득세 과세대상이 되는 재산의 양도로 인한 소득인지 여부를 판단합니다. 관련하여서는 소득세법 제94조 제1항에서 상세하게 규정합니다. 그 중에서 주식양도의 경우는 동항 제3호가 규정합니다(이하 상세하게 살펴보겠습니다). (2)-2. [양도가액 산출] 그리고 해당 재산의 실지거래가액(=실제판매금액)을 파악하여 양도가액(=총수입금액; 매출에 해당)을 산출합니다. 관련하여서는 소득세법 제96조가 규정합니다. (2)-3. [양도차익 및 양도소득금액 산출] 양도가액을 산출하였다면, 그 금액에서 실지취득가액(=실제구매금액; 실지취득금액을 확인할 수 없는 경우에는 감정가액 등으로 대체) 및 양도비 등(이를 합쳐서 ‘필요경비’라고 합니다)을 공제한 금액으로 ‘양도차익’을 산출하고, 만약 주택의 양도라면 ‘장기보유특별공제’를 그 양도차익에서 다시 차감하여 ‘양도소득금액’을 산출합니다. 즉 장기보유특별공제의 적용이 없는 경우에는 양도차익=양도소득금액입니다. 관련하여서는 실지취득가액 등 공제의 경우 소득세법 제97조가, 장기보유특별공제의 경우 소득세법 제95조 제2항이 각 규정합니다. (2)-4. [양도소득 과세표준의 산출] 위와 같이 양도차익 또는 양도소득금액을 산출하였다면, 여기에 마지막으로 양도소득 기본공제를 적용하여 양도소득 과세표준을 산출합니다. 관련하여서는 소득세법 제92조 제2항이 규정합니다. (3) 즉 정리하면, 양도소득세 = 세율 X 양도소득 과세표준 양도소득 과세표준 = 양도가액(=실지거래가액) – 필요경비(=실지취득가액 + 양도비 등) – 장기보유특별공제 – 일반공제 입니다. 3. 주식양도의 경우 가. 쟁점 주식양도소득세의 경우 문제되는 것은 (1) 해당 주식의 거래가 양도소득세 과세대상으로 되는 것인지 (2) 해당 양도소득 과세표준에 적용되는 세율이 어떻게 되는지입니다. 약술하면, (1) 상장회사 또는 비상장회사의 주식을 양도하는지 (2) 양도하는 자가 대주주또는 10억 원 이상의 주식을 양도하는 것인지 (3) 대상 회사가 중소기업인지 여부 등에 따라 과세대상 여부와 세율이 달라집니다. 나. 양도소득세 과세대상이 되는 주식의 거래 등 소득세법 제94조 제1항 제3호는, 주식양도의 경우 원칙적으로 그 거래로 발생한 소득에 양도소득세를 과세하지 아니하나, 동조항에서 규정하는 일정한 유형의 주식에 해당하는 경우 양도소득세를 과세한다고 규정합니다. 대략적으로 아래와 같습니다. (1) [대주주] 상장법인의 대주주가 양도하는 주식 등은 과세대상이 됩니다. 관련하여서는 소득세법제94조 제1항 제3호 (가)목이 규정하고, 여기서 “대주주”의 요건 등은 소득세법 시행령 제157조 제4항 및 제5항이 상세하게 규정합니다. (2) [장외거래] 대주주가 아닌 자가 장외거래로 상장법인의 주식을 양도하는 경우 그 양도소득은 과세대상이 됩니다. 관련하여서는 소득세법 제94조 제1항 제3호 (나)목이 규정합니다. (3) [비상장법인] 비상장법인의 주식은 대주주인지 여부와 관계없이 원칙적으로 그 양도로 발생한 소득이 양도소득세 과세대상이 됩니다. 다만 사회적기업ㆍ협동조합 등 일정한 비상장법인의 경우 예외를 인정하는데, 관련하여서는 소득세법 제94조 제1항 제3호 (나)목 및 중소기업기본법 제2조 등이 상세하게 규정합니다. (4) [외국법인] 외국법인이 발행한 주식 또는 내국법인이 발행한 외국 상장 주식은 모두 그 양도로 발생한 소득이 양도소득세 과세대상이 됩니다. 관련하여서는 소득세법 제94조 제1항 제3호 (다)목이 규정합니다. (5) [부동산회사] 법인의 자산총액 중 부동산 등이 차지하는 비율이 50%(부동산개발회사 등의 경우 80%)를 초과하는 경우, 그 법인의 과점주주가 그 주식의 50% 이상을 양도하는 경우 그 양도로 발생하는 소득은 (사실상 부동산의 매매와 같이 보아서) 위 각 요건과 관계없이 모두 양도소득세 과세대상이 됩니다. 관련하여서는 소득세법 제94조 제1항 제4호 (다)목 및 (라)목이 규정하고, 여기서 과점주주의 요건 등은 소득세법 시행령 제158조 제1항이 상세하게 규정합니다. 다. 주식양도의 경우 적용세율 소득세법 제104조 제1항 제11호 이하에서 주식 양도의 경우 적용세율을 규정합니다. 세율이 달라지는 기준은 (1) 보유 기간이 1년 미만 또는 1년 이상~2년 미만인지 여부 (2) 대주주가 양도하는 것인지 여부 (3) 해당 주식이 중소기업의 주식인지 여부 등입니다. 구체적으로는 아래와 같습니다. (1) 소득세법 제104조 제1항 제11호는 내국법인이 내국시장에 상장한 주식에 대하여, (가) 대주주가 양도하는 주식 등의 경우 (i) 1년 미만 보유한 주식 등으로서 중소기업 외의 법인의 주식 등의 경우에는 그 양도소득 과세표준의 30%의 세율을 (ii) 위 1번호에 해당하지 아니하는 주식 등의 경우 양도소득세 과세표준이 3억 원 이하인 경우 20%, 3억 원을 초과하는 경우 25%를 각 부과한다고 규정하고 (나) 대주주가 아닌 자가 양도하는 주식 등의 경우 (i) 중소기업의 주식 등은 양도소득 과세표준의 10% (ii) 위 1번호에 해당하지 아니하는 주식 등은 양도소득 과세표준의 20%를 각 부과한다고 각 규정합니다. (2) 소득세법 제104조 제1항 제12호는 외국법인이 발행한 주식 또는 내국법인이 외국시장에 상장한 주식에 대하여, (가) 중소기업의 주식 등의 경우 양도소득 과세표준의 10% (나) 그 외의 경우 양도소득 과세표준의 20%를 각 부과한다고 각 규정합니다. * Cascade님에 의해서 티타임 게시판으로부터 게시물 복사되었습니다 (2023-12-05 19:31) * 관리사유 : 추천게시판으로 복사합니다. Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 133 Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 146 Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view.php on line 161 8
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27000 class="iamcmt" style="display:none;"> Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 66
27000 class='vcm '>
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27000'> Groot
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23/11/22 18:23
27000>삭제 주소복사
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 150
필드의 전문가가 나타났다!!!!
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 171
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant level - assumed 'level' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 158
Warning: Use of undefined constant password - assumed 'password' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 166
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 171
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 172
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant no - assumed 'no' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
Warning: Use of undefined constant vote - assumed 'vote' (this will throw an Error in a future version of PHP) in /home/redtea/html/a_skin/bbsd/view_comment.php on line 173
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