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사유림 영림계획의 이행에 따른 세제 혜택 분석 - 종합토지세 분리과세를 중심으로 -
배재수 ( Jae Soo Bae ),박경석 ( Kyung Seok Park ),송영근 ( Young Gun Song ),김외정 ( Wae Jung Kim ),김세빈 ( Se Bin Kim ),곽경호 ( Kyung Ho Kwak ) 한국산림과학회 2003 한국산림과학회지 Vol.92 No.1
The purpose of this stud is to suggest improved programs of a tax system, through grasping effectiveness and problems of current tax benefits that relevant to the implementation of the private forest management plan. When forest land owners implement their forest management plan, the total effectiveness amount is estimated about 250 billion won, which means 136 thousand won per forest land owner, under the separate taxation of a composite land tax on forest land. According to this analysis, the more he/she has forest land or the higher forest land price is, the more effective this incentive is. The separate taxation of a composite land tax is considered to be an urgent policy in implementing the private forest management plan because this tax is imposed on total forest land owners annually. Therefore, the government needs to improve the implementation of the private forest management plan for informing owners of high land-priced region of the effectiveness under the present composite land tax system. The effectiveness of the income tax cut incentive when implementation is estimated twice higher than that when not implementing the private forest management plan. However, the effectiveness of this incentive is not considered very ineffective due to limitation of cutting period and the difficulties of searching for forest income sources. The key problem of the present tax system related to the implementation of the private forest management plan is that it regards people who just make out the forest management plan without implementing in the same light with who implement the forest management plan without implementing in the same light with who implement the forest management plan successfully. On this, the improved programs of this problem are as follows; ① the establishment of Administration Information System that identifies and evaluates the implementation records of the forest management plan, ② the establishment of「the rate deducted from the composite land tax for implementing the forest management plan」and「the special dispensation from income tax for implementing the forest management plan」.
배재수(Jae Soo Bae),김외정(Wae Jung Kim),박경석(Kyung Seok Park),백을선(Eul Sun Baik) 한국산림과학회 2000 한국산림과학회지 Vol.89 No.1
The purpose of this study is to examine the status of supply-demand and procurement of the timber used for wooden cultural properties. Because people require the high quality pine timber with cultural assurance and public function for cultural properties, it is priced far higher than ordinary construction timber, The timber consumption was estimated at 18 thousand cubic meter in 1998, of which the large sized log(LSL) with the small end diameter over 30㎝ consisted of 35.5%, equivalent to 6,300 cubic meter. Majority of the timber was supplied from private forest located in Kangwon-do and national forest, accounting for 65.7% and 16.7%, respectively. Recently the supply more and more relied on timber logged in Kangwon-do. Owing to lack of domestic supply of LSL class timber, part of the volume has been substituted by import log. Most of carpenters working on cultural properties thought that supply of LSL timber would hardly meet the increasing demand for uses of wooden cultural properties. Finally, in order to uphold the tradition of wooden cultural properties, it is necessary to establish a forest management plan which aim at producing large size high quality pine timber.
배재수 ( Jae Soo Bae ) 한국산림과학회 1998 한국산림과학회지 Vol.87 No.3
This study aims to reveal the dissolving process around the customary common right to forest utilization through a series of policies consolidating the modern forest ownerships in Korea under the rule of Japanese Imperialism. The existence of the customary common right to forest utilization has been widely recognized since the old time. Common profitable actions in a certain area have been given to village residents to gain useful materials such as forage, timber, fuelwood, wild animals, soil, grazing, and quarry in farest, which were necessarily required for their own daily life as customary commodities. This right was divided into the right around common forests and special easement in forests. Therefore, the common forests applicable of these rights were classified into village common forests and special easement forests. Especially, General-Government granted the national forests in pre-emption to a private(88.6%, 2,463,555chungbo) or public(12.1%, 299,050chungbo). After all, most of the common forests were transferred into national forests in earlier stage and then later into public ar private forests by Japanese Imperialism.
1926년부터 1936년까지의 일제의 한국 국유임정책에 관한 연구
배재수(Jae Soo Bae),윤여창(Yeo Chang Youn) 한국산림과학회 1996 한국산림과학회지 Vol.85 No.3
This study examines the nature of policies of the national forest in the colonial Korea during the period 1926-36. The contents of Choson Forestry Policy Plan announced in 1926 by the colonial government were compared with the actual accomplishments appearing in the historical records. The. Plan is believed to have two-fold objectives : that is, the attainment of sustainable profits from the management of national forests and the restructuring of the national forest management organizations for the minimization of administration costs of the colonial government. The objectives of the Plan was framed by the influence of the Imperial Japanese Government. The analysis reveals that the timber supply from national forests was increased by two folds during the period of 10 years resulting an enormous decrease in the growing stock of national forests. The number of national forest management stations was decreased steadily while the regeneration of forest logged relied mainly on the natural regeneration, with artificial regeneration ratio of 13% by acreage. Based on the result of analysis, it is concluded that the national forest policy during the period 1926-36 is a resource exploiting policy for the benefit of the Imperial Japan.
통감부시기 ( 1906-1910 ) 의 삼림정책에 관한 고찰 - 완도봉산 불하미수사건을 중심으로 -
배재수(Jae Soo Bae),윤여창(Yeo Chang Youn) 한국산림과학회 1995 한국산림과학회지 Vol.84 No.1
In the paper, the forest policy of Korea during the period of 1906 to 1910 under the spheres of Japanese influence was revisited by considering the incident of attempting sales of the old Crown forest reserve in Wando to a Japanese business man with a failure and the national forest policies of the Residence General in Korea of the Japanese Imperial. The factors, both the internal and external, behind the scene of the incident are considered for the explanation for the development of the incident with the forest reserve in Wando. The forest policy during the period considered involves the exploitation of virgin forests in the northern provinces near the rivers bordered with China and Russia, the introduction of forest law, which is the first modern regulation enacted with the heavy influence of the Japanese interest in the colonization of Korea. The intentions of the Japanese Colonial Power for the exploitation of forest resources in Kores were interpreted by investigating the report on the situation of forest ownership in Korea prepared by Japanese forest officers who surveyed the Korean forest areas by sampling just before the beginning of colonization.
裵在洙,尹汝昌 서울대학교 농과대학 농업개발연구소 1993 서울대농학연구지 Vol.18 No.1
The objective of this sutdy is to categorize the type of the mountain village in county level. Data used for the classification of the mountain village including the rate of crop land, the rate of forest land, and the density of population were collected from the published sources and statistics. For the purpose of providing an objective basis for selecting the less favored areas, the rate of forest land as an index of economic activity and the population density for a policy index were used to classify the mountain village regions into mountain region and semi-mountain region. The result was that, among the 54 counties surveyed, 16 counties were classified as mountain region and the rest 38 counties as semi-mountain regions.