25∼40세 미혼 자녀 가구 자산·소득 분석…평균 순자산 6억5000만원금융 자산 기준 30.8%가 1억5000만원 이상…가처분 소득은 6.5%

[기획재정부 자료][헤럴드경제=이태형 기자]정부가 올해 세법개정안에서 '결혼자금 증여세 공제' 최대한도를 1억5000만원 상향조정한 가운데, 25∼40세 미혼 자녀를 둔 가구 5집 중 4집의 순자산이 공제 한도 이상을 보유한 것으로 나타났다. 금융 자산이 공제 한도보다 많은 가구도 전체의 30.8%였다.6일 통계청의 2002년 가계금융복지조사 마이크로데이터에 따르면 25세 이상 40세 미만의 미혼 자녀가 있는 가구의 지난해 평균 자산은 7억6151만원이었다.부동산 등을 포함한 실물 자산이 5억9554만원으로 총자산의 대부분을 차지했고, 예금 등 금융자산은 1억6597만원이었다.이들 가구의 평균 부채는 1억911만원으로 집계됐다. 자산에서 부채를 뺀 순자산은 6억5240만원이었다.정부의 2023년 세법 개정안에 담긴 결혼 자금 증여세 공제의 최대한도(1억5000만원)보다 자산이 많은 가구는 전체 가구 중 83.2%였다.부채를 제외한 순자산이 1억5000만원 이상인 가구도 전체 가구 중 78.2%에 달했다.결혼 적령기 미혼 자녀를 둔 가구 5집 중 4집은 자녀 1명이 결혼한다면 1억5000만원 이상 증여가 가능하다는 의미다.현행 증여세 공제 한도(10년간 5000만원)보다 순자산이 많은 가구는 89.8%였다. 정부의 세법 개정안이 원안대로 시행되면, 10%가량의 가구가 새롭게 증여세 혜택을 받을 수 있게 되는 셈이다.비교적 유동화가 쉬운 금융 자산을 살펴보면, 1억5000만원 이상을 보유한 가구는 전체의 30.8%였다.현행 기준인 5000만원보다 금융 자산이 많은 가구는 68.9%였다. 금융 자산을 기준으로 하면 세법 개정으로 증여세 공제 혜택을 보는 가구는 두배 이상 늘어나게 된다.주요 소득 지표인 가처분소득(경상소득-비소비지출)을 기준으로 보면 2022년 연간 가처분 소득이 1억5000만원 이상인 가구는 전체의 6.5%였다.
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