⊙기획재정부공고제2024-157호
「종합부동산세법 시행규칙」 일부개정령(안) 입법예고를 하는데 있어, 그 이유와 주요내용을 국민에게 미리 알려 이에 대한
의견을 듣기위하여 "행정절차법" 제 41조에 따라 다음과 같이 공고합니다.
2024년 7월 12일
부총리겸기획재정부장관
종합부동산세법 시행규칙 일부개정령(안) 입법예고
1. 개정이유 및 주요내용
주택의 안정적인 공급을 지원하기 위해 건설 사업자가 비수도권 준공 후 미분양 주택을 한시적으로 임대하더라도 주택분
종합부동산세액을 계산할 때 주택 수에 포함하지 않도록 요건을 완화하고, 임대주택 등 합산배제 신고서 등 관련 서식을
정비하는 등 현행 제도의 운영상 나타난 일부 미비점을 개선ㆍ보완하려는 것임.
2. 의견제출
이 개정안에 대하여 의견이 있는 기관·단체 또는 개인은 2024년 8월 21일까지 국민참여입법센터
(http://opinion.lawmaking.go.kr)를 통하여 온라인으로 의견을 제출하시거나, 다음 사항을 기재한 의견서를 기획재정부(아래
참조)에 제출하여 주시기 바랍니다.
가. 예고사항에 대한 찬성 또는 반대 의견(반대 시 이유 명시)
나. 성명(기관·단체의 경우 기관·단체명과 대표자명), 주소 및 전화번호
다. 그 밖의 참고 사항 등
※ 제출의견 보내실 곳
- 일반우편 : (30112) 세종특별자치시 도움6로 42, 정부세종청사 중앙동 기획재정부 재산세제과
- 전자우편 : 아래 참조
- 팩스 : 아래 참조
3. 그 밖의 사항
개정안에 대한 자세한 사항은 기획재정부 재산세제과(아래 참조)로 문의하여 주시기 바랍니다.
![](data:image/png;base64, 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)