부평소식-7월과 9월은 재산세 납부의 달입니다 내용 | 인천광역시 부평구청>소통과 참여>부평알림

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7월과 9월은 재산세 납부의 달입니다

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세무과(세무1과)

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2008년 6월 26일(목)
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738

<html><head> <meta http-equiv=content-type content=text/html; charset=utf-8> <title></title><link rel=stylesheet type=text/css href=/css/board_style.css></head><body> ▶ 『7월에는』 주택(단독․공동주택)에 대한 재산세 중 2분의1과 일반건축물에 대한 재산세가 부과되며        <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:18.2pt; font-weight:bold;text-decoration:underline;>납부기한은 2008. 7. 16<SPAN STYLE=font-family:명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:18.2pt; font-weight:bold;text-decoration:underline;>～<SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:18.2pt; font-weight:bold;text-decoration:underline;>7. 31일 까지입니다.                 ▶ 『9월에는』주택(단독․공동주택)에 대한 재산세 중 나머지 2분의1과 주택의 부속토지를 제외한         일반토지에 대한 토지분 재산세가 부과되며        <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:18.2pt; font-weight:bold;text-decoration:underline;>납부기한은 2008. 9. 16<SPAN STYLE=font-family:명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:18.2pt; font-weight:bold;text-decoration:underline;>～9<SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:18.2pt; font-weight:bold;text-decoration:underline;>. 30일 까지입니다.    <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  재산세 과세기준일은 매년 6월 1일 현재이며 6월 1일 현재 부동산의 사실상 소유자가 재산세 납세의무자가 되며 사실상 소유자를 알 수 없는 경우 법령상 소유자가 납세의무를 지게 됩니다. <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○   재산세 납부장소 및 납부방법    <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  납부장소 : 인천광역시 관내 시중은행․새마을금고․신협, 전국 농협 및 우체국 <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  납세자 명의의 가상계좌를 이용한 납부(실시간 납부처리)      : 납세고지서에 기재된 은행계좌로 인터넷 뱅킹 또는 은행방문 등으로 입금. <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  편리한 지방세 인터넷 납부방법 안내 <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:white; letter-spacing:0pt; text-align:justify; line-height:20.8pt; background-color:rgb(51,51,255); font-weight:bold;>편리한 지방세 인터넷 납부방법 안내 <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:black; letter-spacing:0pt; text-align:justify; line-height:16.9pt; background-color:rgb(229,229,255);>     인천시 홈페이지 전자고지납부<SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:16.9pt; background-color:rgb(229,229,255); font-weight:bold;>(<a href=http//etax.incheon.go.kr target=_blank>http//etax.incheon.go.kr</a>)      인터넷지로사이트접속(<SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:0pt; text-align:justify; line-height:13pt; text-decoration:underline;><A HREF=http://www.giro.or.kr target=_blank>http://www.giro.or.kr</A>)           <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  지방재정의 기초재원인 재산세는 2004년 지방세법 개정으로 주택분 재산세, 일반건축물분 재산세, 토지분 재산세로 나뉘어 부과됩니다.    <P STYLE=font-family:한양신명조; font-size:13pt; color:black; letter-spacing:-0.65pt; text-align:justify; text-indent:-47.22pt; line-height:160%; margin-top:0pt; margin-right:0pt; margin-bottom:0pt; margin-left:47.22pt;>     ☞ <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:-1.3pt; text-align:justify; line-height:20.8pt; font-weight:bold;text-decoration:underline;> 주택분 재산세는 7월에 전체세액의 50%, 9월에 나머지 50%가 과세되므로 이중부과가    아니오니 이점 양지하시기 바랍니다. <P STYLE=font-family:HY견명조; font-size:13pt; color:red; letter-spacing:-1.3pt; text-align:justify; text-indent:-23.86pt; line-height:160%; margin-top:0pt; margin-right:0pt; margin-bottom:0pt; margin-left:23.86pt;> <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:-1.3pt; text-align:justify; line-height:20.8pt; font-weight:bold;text-decoration:underline;> <P STYLE=font-family:굴림; font-size:15pt; color:black; letter-spacing:-0.75pt; text-align:justify; text-indent:-38.1pt; line-height:180%; margin-top:0pt; margin-right:0pt; margin-bottom:0pt; margin-left:38.1pt;>    ☞ 주상복합건물의 경우에는    건축물을 상가와 주택으로 구분하여 <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:20.8pt; font-weight:bold;text-decoration:underline;>7월에는 주택의 1/2과 상가건물, 9월에는 나머지 주택의 1/2과 상가의 부속토지에 대하여 과세대상별 각각의 고지서가 송달되어, <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:red; letter-spacing:0pt; text-align:justify; line-height:20.8pt; font-weight:bold;text-decoration:underline;>총 4매의 고지서가 발부됩니다. <P STYLE=font-family:HY견명조; font-size:13pt; color:black; letter-spacing:-0.65pt; text-align:justify; text-indent:-19pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:27pt;> <P STYLE=font-family:HY견명조; font-size:13pt; color:black; letter-spacing:-1.3pt; text-align:justify; text-indent:-19pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:27pt;> ☞ 일반건축물은 7월에 과세되며, 일반 토지(상가부속토지․전․답․임야등)는 9월에 과세됩니다. <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  재산세의 <SPAN STYLE=font-family:HY견명조; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-1.4pt; text-align:left; line-height:16.8pt; font-weight:bold;text-decoration:underline;>과세표준액 산정기준은 물건의 현황에 따라 세가지로 분류됩니다. <TABLE border=1 width=550 height=80.450pt cellspacing=0.000pt cellpadding=1.410pt style=border-collapse:collapse;border:none; bordercolordark=black bordercolorlight=black> <TR> <TD height=14.820pt width=58.670pt valign=middle bgcolor=#ffffff style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:none;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.850pt; border-bottom-color:#000000; border-bottom-style:solid;> 구   분</TD> <TD height=14.820pt width=131.510pt valign=middle bgcolor=#ffffff style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.850pt; border-bottom-color:#000000; border-bottom-style:solid;> 과 세 대 상</TD> <TD height=14.820pt width=132.260pt valign=middle bgcolor=#ffffff style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.850pt; border-bottom-color:#000000; border-bottom-style:solid;> 과세표준액 산정기준</TD> <TD height=14.820pt width=154.900pt valign=middle bgcolor=#ffffff style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:none;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.850pt; border-bottom-color:#000000; border-bottom-style:solid;> 재산세 과표</TD> </TR> <TR> <TD height=14.820pt width=58.670pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:none;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 주 택 분</TD> <TD height=14.820pt width=131.510pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.850pt; border-bottom-color:#000000; border-bottom-style:solid;> 주택 + 부속토지</TD> <TD height=14.820pt width=132.260pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;>  개별(공동)주택가격</TD> <TD height=14.820pt width=154.900pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:none;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;>  개별(공동)주택가격 × 55%</TD> </TR> <TR> <TD height=23.990pt width=58.670pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:none;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 건 물 분</TD> <TD height=23.990pt width=131.510pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.850pt; border-bottom-color:#000000; border-bottom-style:solid;> 일반건물</TD> <TD height=23.990pt width=132.260pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;>  건물시가표준액</TD> <TD height=23.990pt width=154.900pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:none;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 시가표준액 × 65%</TD> </TR> <TR> <TD height=26.820pt width=58.670pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:none;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 토 지 분 </TD> <TD height=26.820pt width=131.510pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.850pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 토지 (상가부속토지․전․답등)</TD> <TD height=26.820pt width=132.260pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 개별공시지가</TD> <TD height=26.820pt width=154.900pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:none;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 개별공시지가 × 65%</TD> </TR> </TABLE><P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  재산세 과세표준 적용비율 <TABLE border=1 width=550 height=80.750pt cellspacing=0.000pt cellpadding=1.410pt style=border-collapse:collapse;border:none; bordercolordark=black bordercolorlight=black> <TR> <TD colspan=2 height=22.310pt width=260.700pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 주택에 대한 적용비율</TD> <TD colspan=2 height=22.310pt width=260.700pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 토지 및 일반건축물에 대한 적용비율</TD> </TR> <TR> <TD height=19.480pt width=102.050pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 2008년</TD> <TD height=19.480pt width=158.650pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;>  55%</TD> <TD height=19.480pt width=107.710pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 2008년</TD> <TD height=19.480pt width=152.990pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 65%</TD> </TR> <TR> <TD height=19.480pt width=102.050pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 2008~2017년</TD> <TD height=19.480pt width=158.650pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 매년 5%씩 인상</TD> <TD height=19.480pt width=107.710pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 2008~2015년</TD> <TD height=19.480pt width=152.990pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 매년 5%씩 인상</TD> </TR> <TR> <TD height=19.480pt width=102.050pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 2017년 부터</TD> <TD height=19.480pt width=158.650pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 100%적용</TD> <TD height=19.480pt width=107.710pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 2015년 부터</TD> <TD height=19.480pt width=152.990pt valign=middle style=border-left-width:0.425pt; border-left-color:#000000; border-left-style:solid;border-right-width:0.425pt; border-right-color:#000000; border-right-style:solid;border-top-width:0.425pt; border-top-color:#000000; border-top-style:solid;border-bottom-width:0.425pt; border-bottom-color:#000000; border-bottom-style:solid;> 100%적용</TD> </TR> </TABLE><P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  세부담이 급증하는 것을 방지하기 위하여 주택공시가격 3억원 이하는 전년도 세액보 다 5%를 넘게 증가하지 못하고, 주택공시가격 3억원 초과 6억원 이하는 전년도 세액 보다 10%를 넘게 증가하지 못하고, 주택공시가격 6억원 초과는 전년도 새액에 비해 50%를 초과하여 인상되지 않도록 하는 세부담 상한선은 올해에도 동일하게 적용됩 니다. <P STYLE=font-family:HY견명조; font-size:14pt; color:black; letter-spacing:-1.4pt; text-align:left; text-indent:-39.6pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:47.6pt;> ○  기준을 초과하는 부동산에 대해서는 아래와 같이 국세인 종합부동산세가 부과됩니다. <P STYLE=font-family:HY견명조; font-size:13pt; color:black; letter-spacing:-1.3pt; text-align:justify; text-indent:-30.24pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:38.24pt;> ☞ <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.42pt; text-align:justify; line-height:22.4pt; font-weight:bold;>세대별 공시가격 합계액이 주택 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:fuchsia; letter-spacing:-0.42pt; text-align:justify; line-height:22.4pt; font-weight:bold;>6억원, <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:fuchsia; letter-spacing:-0.42pt; text-align:justify; line-height:22.4pt; font-weight:bold;>종합합산 과세대상 토지 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:fuchsia; letter-spacing:0pt; text-align:justify; line-height:22.4pt; font-weight:bold;>3억원, <P STYLE=font-family:한양신명조; font-size:14pt; color:fuchsia; letter-spacing:-0.28pt; text-align:justify; text-indent:-30.24pt; line-height:160%; margin-top:0pt; margin-right:8pt; margin-bottom:0pt; margin-left:38.24pt;> <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:fuchsia; letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>   별도합산 과세대상 토지 인별 40억원을 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>초과하시는 분은 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.56pt; text-align:justify; line-height:22.4pt; font-weight:bold;>종합부동산세를 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>12.1～12.15<SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:rgb(40,40,40); letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>에 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>주소지 관할세무서에 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>자진 <SPAN STYLE=font-family:한양신명조,한컴돋움; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; font-size:10pt; color:blue; letter-spacing:-0.28pt; text-align:justify; line-height:22.4pt; font-weight:bold;>신고납부 하여야 합니다.  ☞ 종합부동산세 상담 및 문의 : 국세종합상담센터(☎1588-0060), <P STYLE=font-family:옥수수; font-size:12pt; color:black; letter-spacing:-0.48pt; text-align:justify; text-indent:-180.48pt; line-height:120%; margin-top:0pt; margin-right:5pt; margin-bottom:0pt; margin-left:185.48pt;>     국세청 홈페이지(<a href=http://www.nts.go.kr target=_blank>www.nts.go.kr</a>→국세정보서비스→신고납부요령) <P STYLE=font-family:HY크리스탈M; font-size:13pt; color:black; letter-spacing:-1.3pt; text-align:left; text-indent:-29.2pt; line-height:100%; margin-top:0pt; margin-right:0pt; margin-bottom:0pt; margin-left:29.2pt;> ☞ 아울러, 재산세에 대한 의문이 있으시거나, 고지서를 받지 못하였을 경우 부평구청           <P STYLE=font-family:HY크리스탈M; font-size:13pt; color:black; letter-spacing:-1.3pt; text-align:left; text-indent:-29.2pt; line-height:100%; margin-top:0pt; margin-right:0pt; margin-bottom:0pt; margin-left:29.2pt;>      세무과 재산세팀(☎509-6250～6258)으로 문의하시면 자세한 안내를 받으실수 있습니다. </body></html>

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