내포신도시 아파트 분양권 양도소득세 계산 및 신고 방법

If the right to sell is transferred, you must report and pay through your local tax office or Hometex within two months from the end of the month in which the transfer date belongs. Delayed surcharges will be incurred if the deadline for payment of the report has passed, so you must report within two months. On-site visit report1. Acquisition price: 3202. Acquisition date: January 1, 2021 and 3. Transfer price: 3114. Transfer date: May 15, 2022 5. Required expense: 800,000 won (real estate brokerage fee) 6. Transfer gain: 9.2 million won (transfer price – (acquisition price + necessary expense) 7. Holding period: 1 year and 4 months (from acquisition date to transfer date) 8. Tax base: 6.7 million won (transfer gain – 2.5 million won per person deduction) 9. Capital gains tax rate: 60% (60% for more than 1 year) 10. Capital gains tax: 4.02 million won (tax base X rate) 11. Local income tax: 42,000 won (10% of transfer income tax) 12. Total amount paid: 4,422,000 wonFor those who are unable to visit the site, we recommend online reporting. Online reporting can be done through the National Tax Service’s Hometex. You can access the website, log in, and proceed. Simple authentication or public certificate is required when logging in, so you need to prepare that part in advance. After logging in, you can select the capital gains tax as shown in the picture above, and fill out the form in the order in which the window goes.We briefly learned how to calculate and report the transfer income tax of the right to sell. Since it’s a tax, I recommend that you calculate the approximate amount without thinking too hard. If you have a harder time calculating the transfer income tax than you think, please visit the Naepo New Town Sky Real Estate anytime and we will collect related data and calculate the amount of the transfer income tax. Please feel free to think that you’re coming for a cup of tea and visit~~ Our Naepo New Town Sky Real Estate always accepts the right to sell or buy apartments in Naepo New Town, so if you think about selling or buying the right to sell, please visit anytime, we will find the terms and conditions that meet your needs.If the policy changes in the future, we will post the details in detail. Since 10% of local taxes are incurred, it seems correct to assume that the actual tax rate paid is 77% for less than one year and 66% for more than one year and less than two years. How to calculate the transfer income tax for pre-sale rightsHaneul Real Estate Brokerage Office 213, Hongye-ro, Hongbuk-eup, Hongseong-gun, Chungcheongnam-doIt’s a flowchart of the capital gains tax calculation for pre-sale rights. If you look at it like this, you can’t even start it. If there’s a calculator next to it, anyone can simply calculate the capital gains tax. Let me explain it to you for example.The right to sell does not correspond to a special deduction for long-term possession, and a basic deduction of 2.5 million won per person is applied once a year. If you resell the right to sell twice a year once a year, the basic deduction is not applied. It may seem complicated, but when you calculate it, you won’t feel difficult. I hope the day will come again as soon as possible when calculating the transfer tax for the right to sell as soon as possible and thinking about how to save tax. ^^ How to pay the capital gains tax return due dateFirst, I will briefly explain how to report offline through an on-site visit. For on-site visits, you can visit the tax office and handle them. The only thing to write like the figure above is the capital gains tax base reporting and payment invoice. Although it feels difficult because there are many spaces and a lot to write down, it will not be difficult to write compared to what is written in the tax office guide. When you are done, you can submit evidence to the tax office together. The additional data refers to the real estate contract, brokerage fee, and income recognition. How to report onlineIf you click on the photo, it will lead to Sky Real Estate. Thank you very much for your precious time today. More 50m NAVER Corp. /OpenStreetMap Map Datax NAVER Corp. /OpenStreetMap Map Controller Beomrye Real Estate Street, Myeon, Dongsim, Gun, Gusi, and Provincial Governmentthe tax rate for the transfer of pre-sale rightsThe transfer tax rate for pre-sale rights is applied differently depending on the period of holding. Before organizing the tax rate for pre-sale rights, the government will implement short-term heavy easing of acquisition and transfer taxes in the 2023 economic policy direction, and the basic tax rate will be applied for less than one year and more than 45% for more than one year, causing confusion among many people in the field. In conclusion, nothing has been decided yet, and if you ask how it will proceed in the future, you can think it is difficult from the personal perspective of Sky Real Estate. Therefore, the short-term capital gains tax rate currently in effect is the same as the previous one.Less than 1 year: 70% 1 to less than 2 years: 60%Calculation and reporting method of transfer income tax for apartment sales rights in Naepo New Town