讓渡所得稅의 課稅에 관한 硏究 = (A) study on the taxation of transfer gains tax

다국어 초록 (Multilingual Abstract)

While the speculation had been widespread in the real estate market, recently the market has been sluggish. Whenever this real estate market fluctuated, the government employed new policies, mainly to curb the speculation but someimes to activate the business.
And these frequent policies brought on the result that the government are always draggled by the real estate business fluctuations.
However it is the most important function of the real estate policy to keep in harmony the both extremities, that is the speculation and the stagnation. Presently the legal institutions and the administrative measures are the main policies to solve this problem.
The Transfer Gains Tax as a taxation system might be the most prominent measure of the legal institutions, and the announcement of the specified area and the tax rates are the essential part of the Transfer Gains Tax has an influence on the fluctuation of the real estate market and how a desirable real estate business can be maintained by operation this institution appropristely.
It has reduce exemption object of tax exemption of Transfer Gains Tax, continually it has to manage after the matter strictly to rest by exemption object of tax exemptions, also guide by exemption part of tax exemption of production motion part, it well be good to use study development cost and labor welfare improvement and so forth and as much exemption part about exemption part.
Thirdly, it must amend from levy taxation way to report taxation institution decision method.
To decide in advance liability to taxation as changing from levy taxation institution, remove tax evasion in pulling in advance tax report time of taxes law punishment law, also will culture tax morality and honesty of all people.
The current institution has a low Acceptance percentage because it decided to tax Transfer Gains Tax.
It did not show the investment control effect of the purpose of Transfer Gains Tax. As the purchaser collected the Transfer Gains Tax of seller, it has to enforce payment for the nation's with holding system.
In aspiration of investment ideal in real estate control and labor intention is an important problem to solve for our nation to enter an advances national line through industrialization.
Even though real estate capital save through production business, if all of us are interested in only real estate, earns more profit on the real estate side, the nation economy is clear to stop or go down.
Current Transfer Gains Tax is more effective than any taxes.
For the time being, we must increase more and more the effect of Transfer Gains Tax institution to fix and to put into work the taxation of possession step.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• 제1절 문제의 제기와 연구의 목적 = 1
• 제2절 연구의 방법 및 연구의 범위 = 3
• 제2장 양도소득세의 과세에 관한 이론적 고찰 = 5
• 제1절 양도소득의 의의 = 5
• 1. 양도소득의 개념 = 5
• 2. 실현이득과 미실현이득 = 6
• 제2절 양도소득세의 기능과 성격 = 8
• 1. 양도소득세제의 기능 = 8
• 2. 양도소득세제의 성격 = 10
• 제3절 양도소득세제의 과세에 관한 논쟁 = 11
• 1. 과세부정론(소득원천설의 입장) = 12
• 2. 과세주장론(순자산증가설의 입장) = 12
• 제4절 양도소득에 대한 과세의 방법 = 13
• 1. 종합과세형 = 14
• 2. 분류과세형 = 14
• 3. 독립세목형 = 14
• 4. 비과세형 = 15
• 제5절 양도소득세의 경제적 효과 = 16
• 1. 의의 = 16
• 2. 봉쇄효과(lock-in effect) = 16
• 3. 자본시장에 미치는 효과 = 19
• 4. 자원배분에 미치는 효과 = 20
• 5. 양도소득세와 인플레이션 = 21
• 6. 소득재분배에 미치는 효과 = 22
• 제3장 우리나라 양도소득 과세제도 = 23
• 제1절 양도소득세제의 도입배경 = 23
• 제2절 양도소득세제의 변천과정 = 25
• 1. 양도소득 과세제도의 변천과정 = 25
• 제3절 양도소득 과세체계 = 28
• 1. 개인에 대한 양도소득 과세 = 28
• 2. 법인의 양도소득에 대한 과세 = 30
• 제4장 주요각국의 토지정책에 따른 양도소득세의 추세 = 34
• 제1절 주요각국의 추세 = 34
• 1. 일본의 토지세제의 실태와 토지양도소득과세 = 35
• 2. 영국의 토지세제의 실태와 토지양도소득과세 = 38
• 3. 미국의 토지세제의 실태와 토지양도소득과세 = 41
• 4. 대만의 토지세제의 실태와 토지양도소득과세 = 46
• 제5장 양도소득세제의 문제점과 개선방안 = 48
• 제1절 과세제도상의 문제점 = 48
• 1. 과세대상 및 감면대상문제 = 48
• 2. 세율 구조상의 문제점 = 51
• 3. 장기보유특별공제제도 = 54
• 제2절 조세 행정상의 문제점 = 59
• 1. 양도소득세의 과세방식 및 징수절차상의 문제 = 59
• 2. 양도자료 수집 및 처리 절차상의 문제 = 65
• 3. 과세표준 계산 ��법상의 문제 = 69
• 제6장 결론 = 72
• 참고문헌 = 76
• ABSTRACT = 78