Key Point 01: Capital Gains Tax

1.
In case of taxable property, it is considered as a transfer
2.
Transfer and acquisition timing
3.
Exemption from capital gains tax, expensive houses and mixed-use houses
4.
Capital gains tax calculation structure and capital gains calculation
5.
Transfer price, acquisition price, necessary expenses
6.
Long-term holding special deduction and basic deduction for capital gains
7.
Capital gains tax rate and unregistered transferred assets, etc.
8.
Special provisions for calculating capital gains
9.
Capital gains tax payment procedures and transfer of overseas assets

Key Point 02 General Income Tax

1.
Income tax payer
2.
Real estate rental income

Key Point 03 Acquisition Tax

1.
Acquisition tax characteristics, taxable objects, and taxpayers
2.
Acquisition tax acquisition period
3.
Acquisition tax base
4.
Acquisition tax rate
5.
Acquisition tax payment procedures, tax exemption

Key Point 04 Registration License Tax

Key Point 05 Property Tax

1.
Property tax characteristics, taxable objects, and land tax classification
2.
Property tax payer
3.
Property tax base and tax rate
4.
Property tax payment procedures, tax exemption

Key Point 06 Comprehensive Real Estate Tax

Key Point 07: General Taxation

1.
Terminology definition
2.
Establishment, confirmation, and extinction of tax obligations
3.
National and local tax priorities and appeal procedures

Correct answer

This book was written from the perspective of test takers, with particular emphasis on the following:

First, we comprehensively analyzed past exam questions and compared them point by point so that you can immediately find the key points when creating questions.

Second, we have included all the passages that can be tested, reflecting the latest revisions and important cases, and have made it possible to achieve a high score simply by organizing the passages.

Third, to help you prepare for the exam, we have grouped the texts by part in the form of comprehensive questions to match the recent exam format.

Prepare strategically for the 36th Certified Real Estate Broker Exam with Megaland's textbook.
Megaland will continue to support you to the end as you do your best.