부동산 감정평가 세무 가이드북

부동산 감정평가 세무 가이드북

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Description
국내 최초! 감정평가를 활용한 부동산 세무 가이드북!
부동산 세금의 크기를 결정하는 요소 중 하나는 세율이지만, 그에 못지않게 중요한 것이 바로 부동산 가격을 시가로 평가해서 과세하는지의 여부다. 최근 중앙정부나 지방자치단체 등 과세관청에서 부동산 관련 세금을 시가로 과세하는 경향이 짙어지고 있다. 이는 시장에서 형성되는 거래가격을 알 수 없는 상가나 토지 등에 대해 기준시가로 상속세나 취득세 등을 내면, 과세관청이 감정평가를 받아 신고가액을 수정시켜 세금을 추징하는 일들이 비일비재하게 일어나고 있기 때문이다. 따라서 사전에 이러한 문제를 예방하기 위해서는 특별 대책이 필요한데, 그 중 대표적인 것이 바로 감정평가를 활용하는 것이다.
이 책에서는 부동산 감정평가를 활용한 다양한 절세법을 다루며, 과세기준이 중요한 부동산 관련 세금에 대해 과세관청의 시가 과세 기조가 강화되고 있는 요즘, 부동산 감정평가를 활용해서 시가 과세에 제대로 대응하는 것은 물론이고, 세목별로 이를 잘 활용하는 방법을 알려준다. 예를 들어 신고 후 매매사례가액이 뒤바뀌는 것을 방지하기 위한 감정평가 전략, 토지와 건물의 일괄 공급 시 감정평가를 활용해 부가세와 양도세를 줄이는 원리 등이 이에 해당한다.
최근 점점 강화되고 있는 과세관청의 감정평가사 내용 및 이에 관한 대응 방법도 체계적으로 다루며, 국세법과 지방세법상의 시가평가제도를 비교해서 명확한 세법 적용을 할 수 있도록 심혈을 기울였다. 이 책을 통해 꼬리에 꼬리를 무는 부동산 감정평가 세무에 관한 모든 궁금증을 해결해보자!
저자

신방수

국내세무업계에서가장많은책을쓰고,가장많은독자층을탄생시킨베테랑세무사다.또한,연간강의를100회이상하면서독자들과소통을늘리고있다.현재기업과개인고객을위해다양한컨설팅및세무회계서비스제공도병행하고있다.
한양대학교경영학과를졸업하고,연세대학교법무대학원에서조세법을전공했다.세무법인정상대표이사를역임하고,현재는이법인의이사로재직중이며,건설기술교육원에서세법전담교수로도활동하고있다.MBC·KBS·SBS등공중파방송은물론이고,YTN등에도출연하고있다.
저서로는초베스트셀러인《합법적으로세금안내는110가지방법》시리즈,《2025확바뀐부동산세금완전분석》,《확바뀐보험절세가이드북》,《개인사업자를유지할까법인사업자로전환할까》,《확바뀐상가투자세무가이드북》,《비거주자부동산절세가이드북》,《가족간상속·증여영리법인으로하라!》,《메디컬건물,이렇게취득하고운영하라》,《부동산투자·중개·등기세무가이드북》,《부동산세무가이드북》,《기업회계실무가이드북》,《상속·증여세무가이드북》,《부동산매매사업자세무가이드북》,《가족법인이렇게운영하라》,《병의원세무가이드북》,《재건축·재개발세무가이드북》,《법인부동산세무리스크관리노하우》,《양도소득세세무리스크관리노하우》,《회사세무리스크관리노하우》,《IFRS를알아야회계가보인다》등90여권이있다.

목차

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

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

제1장·부동산가격과세무상쟁점
지금은부동산시가과세의시대!·································································17
시가란뭘까?·························································································19
세법상시가의종류와측정방법···································································23
시가과세를뒷받침하는제도들···································································28
현행시가평가제도의문제점······································································33
시가과세제도에대한납세자의대응책·························································38
[절세탐구]부동산세금의과세기준······························································41

제2장·국세법과지방세법상의재산평가방법
재산평가의순서·····················································································47
당해재산의시가(매매·감정·수용·경매·공매가액)···················································51
유사재산의시가(매매·감정·수용·경매·공매가액)····················································55
유사한재산에대한매매사례가액을찾는방법················································58
매매사례가액으로신고하면손해보는이유····················································64
보충적평가방법에따른재산평가································································68
평가심의위원회의심의를통한시가평가·······················································72
[절세탐구]국세법과지방세법상시가평가제도의비교·····································77

제3장·감정평가가대세가된이유
최근감정평가를많이하는이유··································································83
감정평가의장점1:세법상시가로서의안정성이높다······································86
감정평가의장점2:부당행위에대한리스크를감소시킨다································89
감정평가의장점3:안분계산시활용도가높다··············································94
감정평가의장점4:자산재평가에적합하다···················································98
[절세탐구]세목별감정평가사용용도·························································101

제4장·감정평가로취득세를줄이는방법
취득세와과세기준·················································································107
지방세법상시가인정액············································································110
무상취득과감정평가···············································································114
유상승계·원시취득·부담부증여와감정평가···················································118
[절세탐구]지방세법상시가평가규정분석····················································122

제5장·감정평가로부가세를줄이는방법
부가세와과세기준·················································································127
부동산일괄공급과과세표준안분계산·························································131
건물가액을줄여부가세를줄이는방법·······················································136
[절세탐구]건물취득후철거시부가세처리법분석·······································140

제6장·감정평가로양도세를줄이는방법
양도세와과세기준·················································································147
토지와건물의양도가액구분과감정평가·····················································151
고가주택과비사업용토지의양도시양도세계산법········································155
건물가액을0으로하는경우의양도세실익분석············································159
취득가액입증방법1(유상승계취득)······························································165
취득가액입증방법2(무상취득)····································································169
이축권,영업권등과감정평가···································································173
양도세부당행위계산과시가·····································································177
절세탐구양도세부당행위계산과시가평가분석············································180

제7장·감정평가로상속세와증여세를줄이는방법
상증세와과세기준·················································································185
상속세와증여세재산평가방법··································································188
상속세및증여세와감정평가기준······························································192
고액부동산상증세신고시감정가액활용법·················································196
저가양도와상증법상시가평가··································································199
[절세탐구1]상증법과시가평가(기본)·····························································203
[절세탐구2]상증법상시가평가에대한세무상쟁점분석···································209
[절세탐구3]납세자의국세청감정평가사업에대한대응방법·······························222

제8장·감정평가로법인세를줄이는방법
법인의부동산과과세기준········································································229
개인과법인의거래시감정평가·································································233
법인에대한상속·증여와감정평가······························································237
법인의부동산과자산재평가·····································································241
[절세탐구1]법인세와종합소득세의시가평가법··············································246
[절세탐구2]부동산과다보유법인의비상장주식평가방법··································249

제9장·감정평가받기전에알아야할것들
감정평가시행전에점검해야할것들··························································259
세무실무상감정평가진행절차··································································262
감정평가대상의선정방법·········································

출판사 서평

감정평가를활용한시가과세대응전략총망라!

최근정부의과세강화기조에따라부동산시장의시가과세가더욱중요해지고있다.이책은부동산감정평가를활용한세무전략을통해시가과세에효과적으로대응하고,다양한절세비법을제시하기위해집필됐다.
이책은총9개의장과부록으로구성되어있다.1~3장에서는부동산가격과세무상쟁점,세법상재산평가방법을살펴보고,시가의하나인감정평가가대세가된이유를정리했다.4장부터8장까지는세목별감정평가활용법을알아보며,9장에서는실전에서세목별로감정평가를몇개받아야하는지,언제받아야하는지등을살펴본다.마지막부록에서는부동산종류별시가평가방법을알아본다.
또한실전에필요한다양한사례를들어문제해결을쉽게하도록했으며,기본적인내용은물론이고실전에필요한사례를최대한발굴해서이해의깊이를더할수있도록노력했다.실무적으로더알아두면유용할정보들은Tip이나절세탐구를신설해서정보의가치를더했다.
이책은세금에관심있는분들이라면누구라도볼수있도록체계적으로집필되었기때문에일반인은물론이고감정평가업계,법무업계,세무회계업계종사자등에게큰도움이될것이다.