개발부담금 업무편람 2023년 다운로드

2023년도 개발부담금 업무편람 다운로드

2023년도 개발부담금 업무편람

24년 2월 23일에 국토교통부 정책정보에 올라온 2023년 개발부담금 업무편람 자료입니다.

필요하신 분은 다운받아 사용하세요.

2023년도 개발부담금 업무편람 목차

Ⅰ. 개발부담금제도 해설 ·····················································1

제1장 총 설 ·····················································································3
제1절 제도의 도입배경과 목적 ·······································································3

1. 제도의 도입배경 ····················································································3
2. 제도의 목적 ···························································································4

제2절 개발이익 환수에 관한 법률의 연혁 ·····················································4

제2장 개발부담금의 부과대상 ·······················································15
제1절 부과대상이 되는 개발사업 ··································································15

1. 개발사업의 개념 ·················································································15
2. 부과대상 개발사업 ·············································································15
3. 납부의무자 ···························································································45
4. 부과제외 및 감면 ···············································································52

제3장 개발부담금의 부과기준 및 부담률 ····································62
제1절 부담금의 부과기준 ··············································································62
제2절 부담금 부과의 기준시점 ·····································································63

1. 부과종료시점 ·······················································································63
2. 부과개시시점 ·······················································································64
3. 개발사업의 인가일 및 준공일 ··························································66

제3절 지가의 산정 ························································································70

1. 종료시점지가 ·······················································································70
2. 개시시점지가 ·······················································································73
3. 지가산정의 특례 ·················································································74

제4절 개발비용 ······························································································76

1. 개발비용의 산정기준 ··········································································76
2. 개발비용의 최고한도 ··········································································80
3. 개발비용의 산정절차 ··········································································82
4. 개발비용 산정기관에의 의뢰 ····························································82
5. 개발비용 산정기준의 특례(표준비용) ···············································83

제5절 정상지가상승분 ···················································································85

1. 정상지가상승분의 종류 ······································································85
2. 정상지가상승분의 산정 ······································································86

제4장 개발부담금의 부과와 징수 ·················································87

제1절 부담금의 부과 ·····················································································87

1. 대상사업의 고지 ·················································································87
2. 부담금의 결정․부과 ·············································································87
3. 부담금의 조정 ·····················································································88
4. 부담금의 예정통지 ·············································································88
5. 부담금의 고지전 심사청구 ································································88
6. 부담금의 결정 및 정정 ······································································89

제2절 부담금의 징수 ·····················································································90

1. 납부의 고지 ·························································································90
2. 납부의 원칙 ·························································································90
3. 납부기일전 징수 ·················································································91
4. 납부의 연기 및 분할납부 ··································································91
5. 납부의 독촉과 체납처분 ····································································94

제3절 물 납 ···································································································95

1. 물납의 신청과 통지 ···········································································95
2. 물납청구의 제한 ·················································································95
3. 물납부동산의 가액 산정 ····································································96

제4절 추 징 ···································································································97

1. 개발사업의 목적용도로 사용하지 않을 경우의 부담금 추징 ·······97
2. 기부채납 미이행시 부담금의 징수 ···················································97

제5절 이의신청(행정심판청구) ·······································································98

제5장 기 타 ···················································································99

제1절 개발부담금 부과·징수 권한의 시·군·구로 이양 ································99

1. 이양 대상 업무 ···················································································99
2. 이양사무에 대한 조치 ·····································································100
3. 징수수수료 ························································································101

제2절 위반행위에 대한 벌칙 등 ·································································102

1. 행정벌 ································································································102
2. 과태료 ································································································102

<참고자료>

1. 개발부담금 부과·징수업무 절차도 ···················································103

2. 개발부담금 부과·징수업무 절차도 해설 ·········································104

Ⅱ. 개발부담금 질의회신 사례 ·······································107

제1장 개발부담금의 부과대상 ····················································109

제1절 부과대상이 되는 개발사업 ·······························································111

1. 부과대상 개발사업 ···········································································111
   가. 택지개발사업(제1호) ···································································111
   나. 산업단지개발사업(제2호) ···························································116
   다. 도시개발사업, 지역개발사업 및 도시환경정비사업(제4호) ···117
   라. 지목변경이 수반되는 사업(제7호) ············································122
   마. 그 밖의 이와 유사한 사업(제8호) ············································132
2. 개발사업의 규모 ···············································································155
   가. 사업별 규모 ·················································································155
   나. 면적규모의 특례 ·········································································160
   다. 설계변경으로 인한 면적 증감 ···················································170
3. 납부의무자 ························································································175
   가. 사업시행자 ···················································································175
   나. 조합원 ··························································································181
   다. 납부의무의 승계 ·········································································183
   라. 연대납부의무 등 ·········································································189
4. 부과제외 및 감면 ·············································································193
   가. 경 감 ··························································································193
   나. 면 제 ··························································································196
   다. 부과 면제 및 징수에 관한 특례 ···············································198

제2장 개발부담금의 부과기준 및 부담률 ·································215

제1절 부담금 부과의 기준시점 ···································································217

1. 부과종료시점 ·····················································································217
   가. 준공인가일 ···················································································217
   나. 예외 ······························································································218
2. 부과개시시점 ·····················································································229
   가. 원칙적인 부과개시시점 ······························································229
   나. 예외적인 부과시점 ······································································235
3. 기타 ····································································································239

제2절 지가의 산정 ······················································································240

1. 종료시점지가 ·····················································································240
   가. 원칙적인 지가산정 방법 ····························································240
   나. 예외적으로 처분가격에 의하는 경우 ·······································244
   다. 지가산정면적 ···············································································247
2. 개시시점지가 ·····················································································248
   가. 개별공시지가 ···············································································248
   나. 매입가격 ·······················································································249
3. 지가산정의 특례 ···············································································268
   가. 기부토지 또는 국공유지의 제외 ···············································268
   나. 개별공시지가가 없는 경우 ························································271

제3절 개발비용 ····························································································277

1. 개발비용의 산정기준 ·······································································277
   가. 순공사비 ·······················································································277
   나. 조사비 ··························································································298
   다. 기부채납액 ···················································································299
   라. 그 밖의 경비 ···············································································314
   마. 양도소득세 등의 개발비용 인정 ···············································321
   바. 표준비용 ·······················································································326
2. 개발비용의 산정절차 ·······································································329
   가. 개발비용 산출명세서의 제출 ·····················································329
   나. 개발비용 산정 ·············································································334
3. 개발비용 산정기관 ···········································································337

제4절 정상지가상승분 ·················································································338

1. 정상지가상승분의 종류 ····································································338

제3장 개발부담금의 부과와 징수 ···············································341

제1절 부담금의 부과 ···················································································343

1. 대상사업의 고지 ···············································································343
2. 부담금의 결정․부과 ··········································································344
3. 부담금의 고지전 심사청구 ······························································350
   가. 부담금의 부과기한 ······································································350
4. 부담금의 결정 및 정정 ···································································352
   가. 부담금의 정정 ·············································································352

제2절 부담금의 징수 ···················································································360

1. 납부의 고지 ······················································································360
2. 납부의 원칙 ······················································································361
3. 납부의 연기 및 분할납부 ································································362
   가. 연기 및 분할의 대상 ··································································362
   나. 납부연기 및 분할납부의 신청 ···················································363
4. 납부의 독촉과 체납처분 ··································································370
   가. 납부의 독촉 ·················································································370
   나. 체납처분 ·······················································································373

제3절 물 납 ·································································································374

1. 물납청구의 제한 ···············································································374
2. 물납토지의 가액 ···············································································376

제4장 기 타 ················································································377

제1절 위반행위에 대한 벌칙 등 ·································································379

1. 과태료 ································································································379

주택업무편람 2023년 다운로드

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