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주택세 ;보유세제 개편에 따라 내년부터 주택에 부과되는 주택분 재산세다. 지금은 집 한 채를 갖고 있어도 건물에 대해 재산세, 토지에 대해 종합토지세를 따로 나눠서 내지만 내년부터는 주택에 대해 건물과 토지를 합산해 재산세로 부과된 다.

과표 ;세금을 매기는 기준이 되는 과세표준을 말한다. 실거래가, 즉 시가로 세금을 부과하는 게 원칙이지만 여의치 않기 때문에 투기지역이나 주택거래신고지역 외에는 별도로 과표를 산정해 세금을 매기게 된다. 토지에 대한 재산세는 지금은 공시지가에다 지방자치단체 고시율(평균 39.2%) 을 곱해서 산정한 과표를 기준으로 매기는데 세제 개편 후에는 공시지가 50%를 과표로 삼는다. 새로 도입되는 주택세는 국세청 기준시가 50%를 과표로 삼기로 잠정 결정됐다.

보유세 이원화;재산세는 지방세로 분류돼 지방자치단체에 납부한다. 그러나 세제 개편 후에는 1차분 재산세는 기존처럼 시ㆍ군ㆍ구에 내지만 종합부동산세 대상이 되면 2차 로 이미 납부한 재산세액을 공제한 추가 금액을 국세로 내야 한다.

세부담 상한선;보유세제 개편으로 인한 급격한 세부담 증가와 이에 따른 조세 저항을 완화하 기 위해 한 해에 세금 증가분이 일정 비율을 넘지 않도록 상한선을 두는 제도 다. 당정은 세부담 상한선을 두기로 합의했지만 어느 정도로 할지는 확정하지 않았다.

거래세;주택이나 부동산을 갖고 있는 사람에게 매기는 재산세나 종합부동산세를 `보유 세`로 분류하고 집이나 땅을 사고팔 때 내는 취득세ㆍ등록세ㆍ양도소득세를 거래세로 분류한다. 보유세제 개편에 따른 거래세 인하로 취득세와 등록세를 낮추는 방안을 검토하 고 있다. 등록세는 3%, 취득세는 2%인데 지방교육세와 농특세를 포함한 취득세 와 등록세 합계세율은 거래금액 대비 5.8%다.
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