2주택자 전세금 원칙적 과세…공제혜택은 확대
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작성자 짱알이 작성일14-06-17 14:08 조회23,356회 댓글121건관련링크
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13일 새누리당과 정부는 국회에서 `주택시장 정상화 대책 추진을 위한 당정협의`를 갖고 "(2주택자) 전세 과세는 과세 원칙을 존중하면서 세 부담을 경감하는 방안을 법안 발의 전에 더 논의하기로 했다"고 밝혔다. 201*년 전세보증금 소득에 과세하는 것을 원칙으로 하되, 갑작스러운 과세인 만큼 각종 공제 혜택 등을 부여하는 방안을 모색해보겠다는 것이다.
정부는 또 당초 2월 26일 주택 임대차시장 선진화 방안을 발표하면서 분리ㆍ비과세 적용 대상을 2주택 보유자면서 임대수입 2000만원 이하로 정했지만 당정협의에서 주택 수에 관계없이 임대수입 2000만원 이하에 혜택을 주기로 했다. 다음은 질의응답.
- 지난 3월 발표한 임대차 선진화 방안 보완책 중 2주택자 전세보증금 과세 방안은 유효한가.
▶당초 정부 방침은 2주택자 전세보증금에 대해 과세하겠다는 것이었다. 당정은 그 원칙은 존중하기로 했다. 다만 시장 상황과 추가적인 세 부담 경감 방안을 모색해서 다시 논의해 결정할 것이다. 세법개정안을 제출하는 6월 말까지 결론이 날 것이다.
- 전세보증금 과세에 대해서는 이중 과세 논란이 있는데.
▶이중 과세가 아니다. 전세보증금에 대한 과세를 위해 소득(간주임대료)을 산정할 때 은행 예금을 통해 발생하는 이자소득세는 공제하기 때문에 이중 과세 논란은 없도록 제도화가 돼 있다.
-분리과세를 하면 세금이 얼마나 줄어드나.
▶연간 1980만원의 임대수익을 올리면서 2000만원이 넘는 다른 소득이 있는 다주택자 A씨의 경우 종합과세 대상이어서 현행대로라면 임대소득세만 278만2200원을 내야 했다. 임대소득에서 필요 경비 896만9400원을 뺀 뒤 24%의 종합소득세율이 적용돼서다. 최고 세율인 38%가 적용되면 임대소득세는 445만원으로 불어난다. 하지만 분리과세로 바뀌면 필요 경비율이 60%로 높아져 1188만원에 대해 비용으로 처리되고 단일세율(14%)이 적용돼 세부담은 121만9600원으로 줄어든다.
-분리과세는 언제 시행되는가.
▶201*년부터 납부해야 한다. 당초 정부 안은 2015년까지 2000만원 이하 임대소득에 대해 비과세하기로 했는데 그 기간을 1년 연장한 것이 당정 합의안이다. 이에 따라 2017년 전ㆍ월세 임대소득을 기준으로 201*년부터 최초 세금 납부가 이뤄진다.
- 임대소득 2000만원 이상인 사람은 내년 종합과세 대상인가.
▶그렇다. 지난 2월 26일 임대차 선진화 방안 발표 때 3주택 이상자 또는 주택임대소득 2000만원 이상인 자는 종합소득 과세를 한다고 밝혔다.
그러나 이번 당정협의에 의해 주택 수를 따지지 않고 임대소득만 계산해 2000만원 이상인 자는 종합과세가 이뤄진다. 국세청은 2ㆍ26대책 때 2013년 소득에 한해 확정일자 자료를 수집할 것이라고 밝혔다. 따라서 그 전 임대소득에 대해서는 소급 과세가 이뤄지지 않는다.
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