양도소득세 매매계약 진행 중 상속된 부동산의 양도소득세 신고
페이지 정보
본문
Q. 피상속인이 매매계약을 체결하고 계약금(10%)을 수령한 상태에서 상속이 개시 된 경우로서 상속인은 피상속인이 체결한 매매대금에서 계약금을 제외한 금액으로 상속세신고를 완료하였고, 피상속인이 체결하였던 부동산 매매계약을 승계하여 매매잔금을 수령하고 매매를 종결하는 경우 상속인은 부동산 양도신고를 어떻게 하여야 하는 것인지?
A. 피상속인이 부동산 양도계약을 체결하고 잔금청산 전에 사망한 경우에는 양도대금 전액에서 상속개시전에 영수한 계약금 등을 차감한 잔액을 상속재산의 가액으로 하는 것이며, 당해 부동산을 상속인이 상속받아 양도한 것으로 보아 양도차익을 계산함에 있어서는 그 양도대금 전액을 소득세법 시행령 제163조 제9항의 규정에 의한 취득당시의 실지거래가액으로 보는 것입니다.
관련규정 : 소득세법 시행령 제163조 제9항, 상증, 재산세과-523, 2008.07.14
- 다음글경정청구 이의신청 기한 관련 문의 25.01.22
댓글목록
utrockes님의 댓글
utrockes 작성일 Date
https://www.wsujersey.com/custom-c-39/ Custom Washington State Cougars Jersey
https://www.wvujerseypro.com/custom-c-44/ Custom West Virginia Jersey
https://www.northdakotafootballjersey.info/ North Dakota State Football Jersey
https://www.wkujersey.com/custom-jersey-c-37_38/ Custom Western Kentucky Football Jersey
https://www.huskersfootballjersey.online/maliek-collins-jersey-c-13/ Maliek Collins Nebraska Jersey
https://www.gowyojersey.com/custom-c-44/ Custom Wyoming Cowboys Football Jersey
https://www.wsujersey.com/daiyan-henley-jersey-c-3/ Daiyan Henley Jersey
https://www.goducksjersey.com/dakorien-moore-jersey-c-57/ Dakorien Moore Jersey
https://www.unlvrebelsfootballjersey.club/ UNLV Jersey
https://www.huskersjersey.com/ Nebraska Huskers Football Jersey
https://www.floridagatorsjersey.com/dallas-wilson-jersey-c-67/ Dallas Wilson Jersey
https://www.lsutigersjersey.com/shop-by-players-damian-ramos-jersey-c-1_56/ Damian Ramos LSU Jersey
https://www.iuhoosiersjerseys.com/dan-feeney-jersey-c-22/ Dan Feeney Indiana Jersey
https://www.nyjerseypro.com/shop-by-players-don-mattingly-jersey-c-1_17/ don mattingly new york jersey
https://www.utrocketsjersey.com/dandre-ragin-jersey-c-14/ D'Andre Ragin Jersey
pertend님의 댓글
pertend 작성일 Date
https://www.twvape.top/relx-%e9%9b%bb%e5%ad%90%e8%8f%b8%e4%bd%bf%e7%94%a8%e5%bf%83%e5%be%97%ef%bc%9a%e6%8e%a2%e7%b4%a2%e6%82%85%e5%88%bb%e4%b8%bb%e6%a9%9f%e8%88%87%e6%9c%80%e6%96%b0%e4%b8%80%e4%bb%a3%e7%94%a2%e5%93%81/ RELX 電子菸使用心得：探索悅刻主機與最新一代產品優勢
https://www.zerorelx.com/ 電子菸
https://www.zerorelx.com/ 加熱菸
https://www.zerorelx.com/ 電子菸推薦
https://www.zerorelx.com/ 電子菸台灣
https://www.zerorelx.com/ 台灣電子菸
https://www.zerorelx.com/ 電子菸主機
https://www.zerorelx.com/ 電子菸菸彈
https://www.zerorelx.com/relx relx 電子菸
https://www.zerorelx.com/relx 悅刻電子菸
https://www.zerorelx.com/relx 悅刻官網
https://www.zerorelx.com/relx relx 官網
https://www.zerorelx.com/relx 悅刻門市
https://www.zerorelx.com/relx/relx-5 relx 主機
https://www.zerorelx.com/relx/relx-5 relx 5代
https://www.zerorelx.com/relx/relx-6 悅刻主機
https://www.zerorelx.com/relx/relx-6 電子菸主機
https://www.zerorelx.com/relx/relx-6 relx 6代
https://www.zerorelx.com/relx/relx-5-1 悅刻煙彈
https://www.zerorelx.com/relx/relx-5-1 relx 煙彈
https://www.zerorelx.com/relx/relx-5-1 relx 煙彈購買
https://www.zerorelx.com/relx/relx-5-1 relx 5代煙彈
https://www.zerorelx.com/relx/relx-5-1 悅刻5代煙彈
https://www.zerorelx.com/relx/relx-6-1 relx 煙彈口味
https://www.zerorelx.com/relx/relx-6-1 悅刻煙彈口味
https://www.zerorelx.com/relx/relx-6-1 relx 煙彈口味推薦
https://www.zerorelx.com/relx/relx-6-1 悅刻煙彈口味推薦
https://www.zerorelx.com/relx/relx-6-1 relx 6代煙彈
https://www.zerorelx.com/relx/relx-6-1 悅刻6代煙彈
https://www.zerorelx.com/yooz yooz 煙彈
https://www.zerorelx.com/yooz yooz
https://www.zerorelx.com/yooz yooz 電子菸
https://www.zerorelx.com/disposable 一次性小煙
https://www.zerorelx.com/disposable iqos 電子煙
https://www.zerorelx.com/disposable 拋棄 式 電子 菸
https://www.zerorelx.com/disposable 電子 菸 推薦
https://www.zerorelx.com/sp2s sp2s 煙 彈
https://www.zerorelx.com/sp2s 思博瑞
https://www.zerorelx.com/sp2s sp2s主機
https://www.zerorelx.com/sp2s sp2s電子煙
https://www.zerorelx.com/sp2s SP2S PRO電子煙
https://www.zerorelx.com/sp2s sp2s 一次性
https://www.zerorelx.com/lana LANA煙彈
https://www.zerorelx.com/lana LANA 電子 菸
https://www.zerorelx.com/lana LANA 各式煙彈
https://www.zerorelx.com/lana LANA主機
https://www.zerorelx.com/diya DIYA
https://www.zerorelx.com/diya 叮啞
https://www.zerorelx.com/diya DIYA一次性
https://www.zerorelx.com/diya DIYA主機
https://www.zerorelx.com/diya DIYA電子煙
https://www.zerorelx.com/shaxiao SHAXIAO
https://www.zerorelx.com/shaxiao 殺小
https://www.zerorelx.com/shaxiao 殺小主機
https://www.zerorelx.com/shaxiao SHAXIAO電子煙
https://www.zerorelx.com/shaxiao SHAXIAO 一次性
https://www.zerorelx.com/xiaoke XIAOKE
https://www.zerorelx.com/xiaoke 梟客
https://www.zerorelx.com/xiaoke 梟客主機
https://www.zerorelx.com/xiaoke XIAOKE主機
https://www.zerorelx.com/xiaoke 梟客電子煙
https://www.zerorelx.com/xiaoke XIAOKE 一次性
https://www.zerorelx.com/ilia ILIA
https://www.zerorelx.com/ilia 哩亞
https://www.zerorelx.com/ilia ILIA主機
https://www.zerorelx.com/ilia 哩亞主機
https://www.zerorelx.com/ilia ILIA電子煙
https://www.zerorelx.com/ilia ILIA 一次性