양도소득세 양도소득세 과세대상 자산
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소득세법에서 양도소득세 과세대상이 되는 소득을 열거하고 있으며, 다음과 같은 자산을 양도함으로써 양도차익이 발생하면, 양도소득세를 신고납부하여야 한다(소득세법 제94조)
1) 부동산
① 토지
② 건물
2) 부동산에 관한 권리
① 부동산을 취득할 수 있는 권리(아파트 당첨권, 재개발입주권 등)
② 지상권, 전세권, 등기된 부동산임차권
3) 주식
① 상장주식 : 코스피, 코스닥, 코넥스시장의 대주주 등이 양도하는 주식, 장외거래주식
② 비상장주식 : 대주주 여부와 관계없이 상장법인이 아닌 법인의 주식
4) 기타자산
① 사업용 고정자산과 함께 양도하는 영업권
② 특정시설물이용권 : 골프회원권, 콘도이용권 등
③ 특정(과점주주)주식
④ 부동산과다보유법인(부동산 등 가액이 총자산가액의 80% 이상)의 주식 등
5) 파생상품
- 이전글일반과세자에서 간이과세자로 변경신고 가능 여부 20.11.01
- 다음글양도 담보자산으로 소유권이 이전되어도 양도로 보지 아니한 경우 20.10.22
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