양도소득세제의 종합소득세제로 전환 방안 = A Study on the levy fair taxation to individual global income from capital gain tax

다국어 초록 (Multilingual Abstract)

The purpose of this study is how to levy fair taxation for individual global income.
Under global taxation, Real Estate Rental Income, Business Income, Wages & Salary Income, Pension Income and Other Income are aggregated and taxed progressively.
Interest and dividends are also taxed globally with some exceptions subjected to withholding tax only when paid. Capital Gains Income is an item subject to scheduled taxation and thus taxed separately at various rates.
Nowadays, the imbalance in wealth distribution is triggering a nationwide concern over the widening gap between the haves and the have-nots and has a discouraging effect on the majority of a hard-working population.
If we introduce a global tax system with regard to capital gain income, it will be a social issue. It seems to be very hard for National Tax Service to introduce this system. At this point, high income levels should not be levied with more tax burden than the present burden. For low income levels, tax should be decreased. At first, it needs to consider the introduction for capital gain income exceeding 40,000,000 won. Taxpayers who have an income of under 40,000,000won should return their income tax at a rate of only 14% because this should support reduced tax for lower income levels and booking problems.
Real estate speculation has become pervasive over recent years, particularly with regard to apartment units and special areas. Real estate has to be tackled by the tax system without a tax audit. The provisions of the global taxation paragraph will apply to income from capital gain. Because progressive tax rates will apply to capital gain, needless real estate investment will be pressurized.
As mentioned above, the global income tax system about capital gain, has been reviewed in the tax-related institution.
In conclusion, the introduction of global taxation for capital gain plays an important role in the diverse departments. A heavier tax burden under the current tax law will be improved naturally. Many social problems will improve if real estate speculation is blocked.

목차 (Table of Contents)

• Ⅰ. 서론 = 1
• 1. 연구의 배경과 목적 = 1
• 2. 연구방법과 구성 = 4
• Ⅱ. 양도소득세제의 연혁 = 5
• 1. 양도소득세법 개정연혁과 그 취지 = 5
• 1) 개요 = 5
• 2) 세법개정내용 = 6
• 2. 양도소득세법개정 흐름의 검토 = 10
• 1) 양도소득세 계산의 주요 내용 = 10
• 2) 현행 양도소득세법 주요 내용 = 13
• 3) 연도별 양도소득세 결정 상황분석 = 23
• 3. 양도소득세가 부동산 가격에 미치는 영향 분석 = 25
• 1) 양도소득세와 부동산 가격 = 25
• 2) 양도소득세제와 부동산 가격변동 = 28
• Ⅲ. 양도소득세제 개선방안에 관한 전문가 설문조사 = 29
• 1. 설문조사 = 29
• 2. 설문조사 분석 = 29
• 1) 기본사항 = 29
• 2) 현행 양도소득세 부담 정도 = 30
• 3) 양도소득세 규제 관련 = 34
• 4) 종합과세 전환 = 35
• 3. 설문분석 결과 종합 = 40
• Ⅳ. 종합소득세제로의 전환 방안 = 44
• 1. 전환 필요성 = 44
• 1) 투기대책으로서의 양도소득세의 효율성 = 44
• 2) 외국의 양도소득에 대한 과세 사례 = 48
• 3) 다른 세법에 의한 부동산 관련 과세 규정 = 50
• 4) 종합소득세로 전환 필요성 = 55
• 2. 전환방안 = 61
• 1) 종합소득세 과세 방법 = 61
• 2) 종합소득세 계산구조 = 65
• 3) 종합소득세 과세 시 기대 효과 = 67
• Ⅴ. 결론 = 71
• 참고 문헌 = 75
• Abstract = 76
• 부록 = 78