http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
곽태원 서강대학교 경제연구소 2000 시장경제연구 Vol.29 No.2
In this paper we discussed the issues and problems arising from the taxation of capital gains from securities. We also surveyed experiences of major nations with capital gains taxation. Based on our observation, we suggested a reform of Korean capital gains taxation on securities. We proposed a cash flow based proportional capital gains taxation on securities that replaces current Security Transaction Tax. Our proposed system levies a moderate single rate on realized capital gains. In practice, under our proposed system a fixed percentage tax is withheld on any amount withdrawn from every security transactions account and the same percentage tax credit is given to any amount deposited to the account.