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부동산 감정평가 세무 가이드북

부동산 감정평가 세무 가이드북

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  • 두드림미디어
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  • 2025-03-10 출간
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  • 304페이지
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  • 152 X 225mm
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  • ISBN 9791194223498
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출판사서평

감정평가를 활용한 시가 과세 대응전략 총망라!

최근 정부의 과세 강화 기조에 따라 부동산 시장의 시가 과세가 더욱 중요해지고 있다. 이 책은 부동산 감정평가를 활용한 세무 전략을 통해 시가 과세에 효과적으로 대응하고, 다양한 절세 비법을 제시하기 위해 집필됐다.
이 책은 총 9개의 장과 부록으로 구성되어 있다. 1~3장에서는 부동산 가격과 세무상 쟁점, 세법상 재산평가방법을 살펴보고, 시가의 하나인 감정평가가 대세가 된 이유를 정리했다. 4장부터 8장까지는 세목별 감정평가 활용법을 알아보며, 9장에서는 실전에서 세목별로 감정평가를 몇 개 받아야 하는지, 언제 받아야 하는지 등을 살펴본다. 마지막 부록에서는 부동산 종류별 시가평가방법을 알아본다.
또한 실전에 필요한 다양한 사례를 들어 문제 해결을 쉽게 하도록 했으며, 기본적인 내용은 물론이고 실전에 필요한 사례를 최대한 발굴해서 이해의 깊이를 더할 수 있도록 노력했다. 실무적으로 더 알아두면 유용할 정보들은 Tip이나 절세 탐구를 신설해서 정보의 가치를 더했다.
이 책은 세금에 관심 있는 분들이라면 누구라도 볼 수 있도록 체계적으로 집필되었기 때문에 일반인은 물론이고 감정평가 업계, 법무 업계, 세무회계 업계 종사자 등에게 큰 도움이 될 것이다.

목차

머리말··································································································· 4

일러두기································································································· 9

제1장 · 부동산 가격과 세무상 쟁점
지금은 부동산 시가 과세의 시대!································································· 17
시가란 뭘까?························································································· 19
세법상 시가의 종류와 측정방법··································································· 23
시가 과세를 뒷받침하는 제도들··································································· 28
현행 시가평가제도의 문제점······································································ 33
시가 과세제도에 대한 납세자의 대응책························································· 38
[절세탐구] 부동산 세금의 과세기준······························································ 41

제2장 · 국세법과 지방세법상의 재산평가방법
재산평가의 순서····················································································· 47
당해 재산의 시가(매매·감정·수용·경매·공매가액)··················································· 51
유사재산의 시가(매매·감정·수용·경매·공매가액)···················································· 55
유사한 재산에 대한 매매사례가액을 찾는 방법················································ 58
매매사례가액으로 신고하면 손해 보는 이유···················································· 64
보충적 평가방법에 따른 재산평가································································ 68
평가심의위원회의 심의를 통한 시가평가······················································· 72
[절세탐구] 국세법과 지방세법상 시가평가 제도의 비교····································· 77

제3장 · 감정평가가 대세가 된 이유
최근 감정평가를 많이 하는 이유·································································· 83
감정평가의 장점 1 : 세법상 시가로서의 안정성이 높다······································ 86
감정평가의 장점 2 : 부당행위에 대한 리스크를 감소시킨다································ 89
감정평가의 장점 3 : 안분계산 시 활용도가 높다·············································· 94
감정평가의 장점 4 : 자산재평가에 적합하다··················································· 98
[절세탐구] 세목별 감정평가 사용 용도·························································101

제4장 · 감정평가로 취득세를 줄이는 방법
취득세와 과세기준·················································································107
지방세법상 시가인정액············································································110
무상취득과 감정평가···············································································114
유상승계·원시취득·부담부증여와 감정평가···················································118
[절세탐구] 지방세법상 시가평가 규정분석····················································122

제5장 · 감정평가로 부가세를 줄이는 방법
부가세와 과세기준·················································································127
부동산 일괄공급과 과세표준 안분계산·························································131
건물 가액을 줄여 부가세를 줄이는 방법·······················································136
[절세탐구] 건물 취득 후 철거 시 부가세 처리법 분석·······································140

제6장 · 감정평가로 양도세를 줄이는 방법
양도세와 과세기준·················································································147
토지와 건물의 양도가액 구분과 감정평가·····················································151
고가주택과 비사업용 토지의 양도 시 양도세 계산법········································155
건물 가액을 0으로 하는 경우의 양도세 실익분석············································159
취득가액 입증방법 1(유상 승계취득)······························································165
취득가액 입증방법 2(무상취득)····································································169
이축권, 영업권 등과 감정평가···································································173
양도세 부당행위계산과 시가·····································································177
절세탐구 양도세 부당행위계산과 시가평가분석············································180

제7장 · 감정평가로 상속세와 증여세를 줄이는 방법
상증세와 과세기준·················································································185
상속세와 증여세 재산평가방법··································································188
상속세 및 증여세와 감정평가 기준······························································192
고액 부동산 상증세 신고 시 감정가액 활용법·················································196
저가 양도와 상증법상 시가평가··································································199
[절세탐구 1] 상증법과 시가평가(기본)·····························································203
[절세탐구 2] 상증법상 시가평가에 대한 세무상 쟁점 분석···································209
[절세탐구 3] 납세자의 국세청 감정평가사업에 대한 대응방법·······························222

제8장 · 감정평가로 법인세를 줄이는 방법
법인의 부동산과 과세기준········································································229
개인과 법인의 거래 시 감정평가·································································233
법인에 대한 상속·증여와 감정평가······························································237
법인의 부동산과 자산재평가·····································································241
[절세탐구 1] 법인세와 종합소득세의 시가평가법··············································246
[절세탐구 2] 부동산 과다보유법인의 비상장주식 평가방법··································249

제9장 · 감정평가 받기 전에 알아야 할 것들
감정평가 시행 전에 점검해야 할 것들··························································259
세무 실무상 감정평가 진행절차··································································262
감정평가 대상의 선정방법········································································265
세목별로 필요한 감정평가 개수··································································268
소급감정가액 세법상 인정 여부··································································272
감정가액이 인정되지 않는 부실감정의 범위···················································276
[절세탐구] 감정평가수수료와 세무처리법·····················································280

부록 · 부동산·입주권·분양권 재산평가법
아파트································································································285
단독주택, 상가주택················································································288
토지(농지, 나대지 등)·················································································290
상업용 건물··························································································292
분양권 또는 입주권·················································································295

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