߰ Ǹ ݿ ߱ ǹȭ ߰ Ÿžü 2017.7.1 ŷݾ Ժΰ Űϰ, Ǹ ÿ ǸŰ Ű ϰ ִ. ̿ Ÿžü δؾ ΰ ҵ漼 δ ũ ǰ ִ. ƴ ǥ ̳ ǥ Ǹűݾ Űϰ ΰ 2017.7ʹ ŷ ŸŰ ΰ Űϴ 2018.1 ̷ 2017 ΰ Ű ÿ Ÿžü δ û ǰ ִ.
ȹο 2018ʹ Ժΰ 9/109 10/110 ȯϰڴٰ Թ ߴ. ׳ ſ ེ ̴. װ δ ϴ. Կ ŷ Ű Ÿž δ û ũ ̴. ǥؿ 漼 ϰ Ǵ Ϲ Һڵ δ㵵 ̴. ʹ Ǵ Ͱ ̱ ̴.
Ÿžü Ϲ Һڵ δ þ ɱ? Ժΰ 10/110 ȯǸ Ͻÿ ذǴ ϱ?
. Ÿžü Ϻ 漼 ΰ Ǿ
ִ. Ͽ 漼 ΰ ߰ Ÿž 䱸
Ѵ.
1. ŷ Ű
1) 漼
. ߰ Ͻ 漼 (Ϲ Һ δ )
ο ǥϴ 漼 迬 ߰ 漼 ̴. 2015 9000
Ѵ ݾ ߰ 漼 ¡Ǿ.
¡ݾ κ ǥ ؼ ¡ ݾ̴. ǰ 漼
Ѵٸ ¡ Ը ũ ϰ ȴ.
Ʒ ǥ ŷ 漼 ¡ݾ̴. ŷ
ǻ ǥ ŷݾ 1.25 ݾ ŷ ߴ. ǰŷ 漼 Ͽ 漼 Ҵ. 2015
2,274 ϴ ǰ ִ. ŷ 漼 μ ų ϴ
̹Ƿ 2017 ߰ 漼 ξ ּ 1 2õ ؿ ̸ ǰ ִ
. ߰ ǰŷݾ
漼
ٰ
ǥ ߰ 漼 ¡ ݾ ߰ ŷݾ 漼 ڷ. 漼 ¿̳ Ȥ ڰ̳ ο ٸǷ 캰 Ͽ
漼 ¡ .
2) ռҵ漼(ŸŻ)
߰ ŸŻ ߰ Ÿų ˼ ŷ Ϳ ؼ ̳ Ա ̸ ſ ݾ Ҽ ŸŻ翡
ϰ ִ. ڵ Ǿ ʱ ҵ漼 ʰ
ִ. ŸŻ ǥ Ա Ƿ ŸŻ簡 ӱ Ϻθ 볳ϴ
ݱ 볳 ̷ Դ Ȯ ʴ. ݿ
߱ ǹȭ 2017.7ʹ κ ŸŻ翡 ŸŻ ͼӵǴ ̳ ˼ῡ
3.3% ҵ漼 õ¡ϰ ִ. ҵ иϰ
иҵ濡 õ¡ ŸŻ簡 ϱ ҵ漼 ΰDZ ̴. Ϻ
Ģ ʰ ִ 100% ʾ õ¡ Ű
ǰ ִ.
忡 Ͻÿ Ǵ ģ¡ ŸŻ ռҵ漼 δ ƴѰ ϰ ִ. ڵ Ǿ ֹεϹȣ ŰǴ ּҵ Ǹ鼭
ΰǴ ƴѰ ʻϴ ŸŻ ʴ. ǰ δ Ǵ ͵
ū ̴.
Ʒ ǥ 2015 ŷ ŸŻ ŸŻ
ҵ õ¡ ҵ漼 ̴.
ڰŷ 80% ŸŻ ŷ (20%
ǥ Ȥ Ϲ ü Ǹŷ ) ŸŻ δ ǸŴ ҵ( 4ʸ )
õ ¡ ̴. ŸŻ δ 2.3븦
ǸѴٴ ҵ漼 ߰ üδ ſ 11
ҵ漼 ϰ Ǵ Ÿ ִ.
130 ̶ ݾ ŸŻ δ ͼӵǰ ̴.
ŸŻ δ δ 3, 36 Ǿ ũ δ ʴ´ٰ ǸŽ ,
ŸŻ鿡Դ ſ ū δ ۿ ִ.
ŸŻ ü õ¡( )
3) ΰġ(ŸŻ)
Ե ߰ Ÿžü ΰ ܺο Ǿ ϴ.
踦 ƹ Ⱦ Ƶ 踦 ã . 踦 ϴ
.
û ϴ ߰ Ÿž 迡 ߰ Ÿž Ÿ ֱ ϴ. ǰ ʹ ŷڼ ſ . ٸ Ÿ Ѵ. Ʒ
ǥ û Ÿž ߰ װ 漼 漼 ¡ ٰŷ ߰ ŷ ̴. 2014 û ߰ 5 ؿ Ұ 漼 ߰ŷ
13~16 ǰ ִ. 漼 ڷῡ 漼 Ǵ
Ƿ κ ϸ ߰ ŷ ּ 20 ̻
̴.
ҽ
· ŷݾ ̳ Űϰ Ǹ κΰ ũ ϸ ̴. 谡 ϱ 쳪 ݿ ߰ ȭ ӵ
ȭ κΰ ġ ϰ ִ ̴. и
% ƴ϶ ּ % Ȥ
% ΰ ִٴ ̴. ݱ
κΰ ͼ ִ ŸŻ ǥ鿡Դ ٰ 2018 1 ΰ Ű ū δ ̴.
2. 漼 ΰ
δ 2011 1 漼(5%) ϼ(2%) ϳ 漼 ȭߴ. ¿ 7%, Ÿ 5%, 4% 漼 漼 12 Ǿ ִ. ߰ Ÿžü 忡 ߰ 漼 ýۿ ݵ Ǿ
ִ. ȿ Խ δ
߰ Ȯ̴. ʷ Ѵ.
1) 漼 ǥμ (ݰ꼭)
߰ Ÿſ Ͽ ŷ ŷ ǵǸ ŷ Ҿ
̷ ȴ. ŸŻ翡 Ͽ ҿǴ (漼, äԺ, ϴ )
Ͽ ڿ ϸ ڰ ش ŸŻ翡 Ͽ ûϴ Ϲ ŷ ̴. ξü ƴ Ϲ ŸŻ翡 漼 漼 ǥ(ð
ǥؾ) Ͽ Դ. (2017. 6 ) ϰû ǥ 漼 ؼ
ǰŷ ο Ǹ ʰ 鿩 ְ ִ.
⺻(14 2)̳ 漼 ⺻(17 2 / Ǵ 漼
ǥ Ǵ 꿡 ҵ Ǵ ŷ
Ī̳ Ŀ 뿡 Ѵ.) Ģ̶ Ģ ִ.
߰ 漼 忡 ̷ Ģ ʾ Դ. ǥ
ǥ θ ϰ ִ. ޱ 2015.12. 31Ͽ 漼 Ͽ ο ݰ꼭 ݾ ʴ ر Թ
ϱ ߴ. ݰ꼭 ݾ ǥ ؿ ̴ 쿡 ݰ꼭 ݾ ϰ ǥ 漼 ؾ Ѵٴ ̴.
Ϻ ֱ Ȥ α ʱ DZ ο
ϴ ǥ ŷ 찡 ʴ. ̷ 鵵 ŷ
ǥ 漼 ؾ ȴٰ Ǿ ִ ̴. Ʒ ɿ ر Ǿ ִ.
漼 18 3 2ȣ
2. : ȸ ŷ Ǵ ε ݰ 32 ż Ͽ ۼ ⳳǥ꼭. ٸ, ߰ڵ Ǵ ߰ 氡
42 ϴ ðǥؾ 쿡
κ(-- ߷--) ż Ͽ 氡 Ǵ ο
Ѵ.
Ģ ߳ ̴. ŷ
Ȯ ִ ġ( 꼭) ұϰ
̸ ϰ ǥ ȹ ؿ Ѵٴ ̴. ε ִ ̴. 漼 Ǿ ִ ŷ Ģ 漼 ɿ ϴ
Ǿ ֱ ̴. Ʒ 漼
10 5̴.
漼 10 5(κ )
ȣ 濡 Ͽ 2 ܼ 3 Ĵܿ ұϰ ǻ 氡 Ǵ αݾ ǥ Ѵ.
< 2015.7.24. >
1. , ġü Ǵ ġüκ
2. ܱκ Կ
3. ǰṮ ɷ ϴ Ϳ 氡 Ǵ
- -
2) Կ ϰ ( ڵ 漼
)
2016 Կ ϸ鼭 ȹο 2015.12.29Ͽ ڱ Ʒ
ǰ ߰ ϴ ȴ.
漼Ưѹ 177 2.
1772(漼 Ư )
漼 Ǵ 꼼 Ǵ 쿡 漼 Ǵ 꼼 ұϰ 100 85 شϴ Ѵ. ٸ, ȣ ϳ شϴ 쿡 ƴϴ. < 2015.12.29>
1. 漼 漼
꼼 ϳ شϴ . . 漼: 200
-- --
漼 200 Ѵ ߰
ؼ 漼 100% ƴ϶ 85/100 85% ϰڴٴ ̴. 漼 7% ̹Ƿ 7% 85/100 5.95% شٴ ̴ ᱹ 7% - 5.95% = 1.05%
漼 ؾ Ѵٴ ̴. 漼 200
Ǵ ǥ 28,571,429 ̴.
̻ Խÿ 1.05% 漼 ؾ Ѵٴ ̴. ǥ
30,000,000 30,000,000 * 1.05% = 315,000
漼 ؾ Ѵ.
ŸŻ簡 ǰ ϴ ߰ ݾ ϰų ϱ
뵵 ƴ иϴ. Ƹ Ϻ (Ư ) ԵǾ ̴. ü ߸ ƴϴ. ƴ϶
ŸŻ ǥ ϰų ϱ ڵ ϴ ƴϴ. Ǹſ
߰ ŸŻ ؾ Ѵٴ ڵ ͻ̴. 30
¥ 2000 Ƽ 3000 ¥ 2015 ŸŻ 忡 ƹ ̰ .
뵵 ǰ Ȯ ӿ ұϰ ݾ ̻ ߰ ؼ 1.05% 漼 ؾ Ѵٴ մ Թ̴. ̷ δ Թ
߰忡 ʾƵ ũ ū Ա ӵǰ ִ. Ժ
ѷΰ ǥ ߰ 鰣 ؿ ӵǰ ִ.
Ϻ ̷ ʿ ؼ ϰ ִ. Ϻ
漼 "ڵ 濡 ڵ 꿡 ڵ , ڵ Ǹž ǸŸ ڵ Ÿ ϴ ڵ
ʴ Ѵ ٷ װ̴. (𡹪˪ϡ˪売売Ϊ𪽪ֵҪߪުʪΪȪ)
츮 ŸŻ Ȥ ü ǰ ϴ ߰ ؼ 2015 漼 Ǿ. Ʒ ̴.
漼Ưѹ 68
68(Ÿſ ߰ڵ ) ȣ شϴ ڰ
Ÿſ ϴ ߰ڵ Ǵ ߰Ǽ ؼ 漼 ڵ 2018
12 31ϱ Ѵ.
ڵ ȣ شϴ Ƿ ϵ Ⱓ Ͽ Ѵ
1. ڵ 53 ڵŸž
------- ܹ ϴ ڰ ϴ ߰ڵ ؼ 漼
2018 12 31ϱ Ѵ.
3) Ȯ
츮 ڵ 10̳ Ǿ ̱̳ Ϻ Ƶ ġ
δ ū Ÿ ִ. Ǿ ϴ Ǹ
ٲ 漼 ϰ Ǿ ִ. ڵ εǰ ұϰ
漼 ¡ϰ ִ.
3. ܱ
1) Ϻ
Ϻ 忡 Ǹſ ϴ ڵ ڵ () ʴ´. ߰
Ÿžü Ǹſ ϴ ߰ڵ ʴ´. Ϻ 漼 113 õǾ ִ. , ()̳
ϴ ƴ϶ ǸŸ Ѵٴ ̴.
ʱ 漼 ǹ ü ʴ´. Ʒ ̴.
(税ҡ税 / ߲条
1. 税ϡ対当Գݤ県˪ơ当Τ롣
2.ΡȪϡԳ両 条 ЮҪ
߲条 並Ӫ条 軽ΪǪΪΪΪȪΡ𡹪˪ϡ˪売売Ϊ𪽪ֵҪߪުʪΪȪ( "ڵ 桹 ڵ 꿡 ڵ
, ڵ Ǹž ǸŸ ڵ Ÿ ϴ ڵ ʴ
Ѵ.
Ϻ Ÿž ǰ
ڵ ؼ 漼 ü Ϲ ڸ 漼 3%( 2%) ſ . ó 漼 Һ 8% 10% λǴ Ǵ Ǿ
ִ. ǥ ſ Ǿ ִ. 츮
ǥ ŷ 70~80% ε Ϻ 漼
50~60% Ұϴ. 氡 50( 500)
ؼ ƿ 漼 ȴ. (漼 120
Ģ 12 2 2).
ϰų ĵ ߰ ؼ ǻ 漼 ΰ ʴ ̴.
ϳ 츮 漼 ¡ý۰
ٸ κ Ű ̴. 츮 ǰŷ Ű Ģ ֱ ⺻ ǰŷ Ű
Ģ ϰ Ű ų Űݾ ǥ 쿡 ǥ ϴ ó Ǿ Ϻ ƿ ǰŷ Ű ȹ ǥ
ظ ϰ ִ. , ٴ ̴. ̷ Ʒ ǥ̴. (Ϻ Űǵ ڵ漼
)
ڵ 漼 " " ڵ ݾ ƴ, ޡ縶 ؾ( ȸ ϰ "ڵ漼 ǥ رݾ ϶ǥ" Ǿ ִ ݾ) ܰ ݾ̴.税˪롸価Ȫϡ実払êǪϪʪ・ー・様ȪҪ쪿団۰会発ƪ롸税Τ税税覧ƪˡ経ΦҴ数応残価乗Ǫ
Ϻ 漼
118 1 ڵ 漼 ǥ
ڵ Ѵ Ǿ ְ 2
ٽ------ ڵ ŷ ѹ ϴ ٿ ݾ ϰ ִ. 121
ڵ 漼 ¡ Ű Ѵ
Ģ ϰ 122 121 ü
ڵ 漼
ǹڴ ȣ ڵ п ش ȣ ϴ ð Ǵ ϱ ѹ ɿ ϴ Ŀ , ڵ 漼 ǥؾ Ÿ ʿ Ű 翡 ÿ
Ű Ͽ Ѵ ϰ ִ.
Ϻ ڵ
ܰǥ(漼 ΰ)
漼 : ǸŰ * 0.9 * ܰ * 5%(
3%) = ڵ 漼
ڵ ؼ 漼 ΰ .
Ϻ ܰ ⺻ 츮 ̳
츮 ̰ ִ. 켱 ܰ 츮 ܰ ſ ްϰ Ư ִ. Դٰ ǸŰ(ذ) ״ ܰ ϴ ƴ϶ 0.9 Ͽ 10% ݿ ܰ ϴ ĵ
Ưϴ. ̳ 氡 50
ϴ ͵ 츮ʹ ſ ū ̰ ִ. Ϻ 漼 ؼ 츮 ſ ϰ ִ ; Ȯεǰ
ִ. ߰ 忡 츮 ڵ 漼 ǿ ؼ Ϻ
ġ ŷ ʿ䰡 ũ.
ٸ Ϻ 츮ʹ ٸ Ű Ȥ ǥ ƴ϶, ǥ ؿ 漼 ΰϰ ִ. 氡 50 (ȭ 500) ̸ ؼ 漼 ƿ ְ ִ. ܰ
츮 ſ ª Ǿ ִ. 漼 2% ¿ 3% 츮 . Ϻ 漼 ؼ ƿ ʰ ִ.
2) ̱
̱ ָ ڵ ٸ ڵ ص ʴ.
Ұϱ Ѵ.
ָ / EXEMPTION
3: DEALER TITLE
ָ ֿ ϵ ڵ Ÿžڰ ǸŸ ؼ
ڵ Ʈ ؼ Ǹż ΰ ʴ´. Missouri Sales Tax will not be assessed on a
vehicle acquired by a registered Missouri motor vehicle or boat dealer for
resale
̿
鼼 / RN Resale, New/Used Dealer
, ߰, 뿩,
ϴ ڵ Ÿžڰ ǸŸ ڵ 쿡 鼼 ִ. A motor vehicle
dealer (new, used, leasing, salvage, or out-of-state) obtaining title for
resale may use this exemption.
4. 漼 ()
1) Կ
ŸŻ ϴ ܵǾ Ѵ. ƹ
ٰŵ , Ǵ 漼 200 ̻
85/100 ϴ ܸ ξ ȴ.
2) ŷ
߰ڵ õ, ȭ,
ðǥؾ ϶ 쿡 (ݰ꼭) ǰ ִ.
̷ ܿ ų ŷ Ÿ Ǵ ŷ ؼ ݰ꼭 ݾ ǥ ֵ ϴ
ݵ ʿϴ. θ Ͽ Ż ϴ ʰ ִٴ ǥ ݰ꼭 ŷ ϰ
̴ ſ ո ó̴. Ż ؼ ó ϵ ݰ꼭 ŷ
ؼ ݵ ŷ Ǿ Ѵ.
3) ǥ ȭ
ϰ ŷ ϴ ƴٸ Ϻ ǥ 漼 ΰϴ ʿ䰡 ִ. ǥ ϴ ƴ϶ ο ؼ ü 뺸ϴ ðǥؾ θ
ϴ ̴.
4) 漼
ڵ ǰ Ǿ ɼ ִ.
ڵ ϴ ϰ ִ. ̷ ,
ü ٲ ݺ 漼 ΰǾ ϴ ǹ̴. ̷
ü ü , ε̶ ؾ Ѵ.
ΰĢ ϳ ɿĢ(, ability-to-pay principle
/ 㼼 Ͽ ϴ Ģ)
, ؼ ϴ ʿϴ. ̹ Ϻ
ŸŰ 500 ̸ ܰ ȭǾ ִ. 츮 Ʒ ȭ ʿ䰡 ִ.
12 ̻ Ѵ.
ǥ 200 ̸ Ѵ.
.ȸ å ǥ