不動産稅制의 改善方案에 관한 硏究 : 특히, 土地價格 安定과 관련하여 = (A )study on the measures for improvement of taxation system on real estate

다국어 초록 (Multilingual Abstract)

The payment of tax is the basic obligation of the people who are members of a state as long as that state exists. However the people should not be forced to shoulder infinitely under the pretext of obligation for tax payment. Accordingly the people, the member of a state, are the group which enact the constitution which is the basic norm of a state thus they formulate legalism of the taxation by means of a system and the items of taxes, standard of imposition and amount of the payment are enacted by the laws.
In this connection the policy on the real estate taxation is considered as particularly important in view of realization of the purpose of effective utilization of the land and stability of price of the land. The price of real estates is subjected to various changes due to such factors as inflation, concentration of population at the cities, nuclear families trends, limitation of housing supply, and increase of price of real estates. In this view for securing the stability of price of the real estate the overall relationship between the conditions of real estate and questions of taxation has dominant role therefore more rational taxation system for the real estate should be established.
In this dissertation I have Intended to review the questions on the current taxation system for the real estate and further researched the desirable course for improvement so that some contribution for rational transactions of real estates and establishment of orderly circulation activities through establishment of legal system for the land would be made. The desirable course of improvement for the current taxation system for realestate is as the followlng:
Firstly, for the improvement of property tax system the method of imposing tax on the basis of land unit should be changed into a method of imposing taxes on the basis of real estate owned by a certain individual on a combined basis therefore against thee
evaluated value of land being excessive of certain level graduated taxation should be imposed under combined property tax system.
Secondly, according to the provision of the current transfer income tax in case of 2 years and below of period of possesion the taxpayers are subjected to disadvantage than the case of 2 years and over of period of possession which means longer period of possession has more advantage than that of shorter period.
But this system should be changed such a way that long term period of possession of the land either would be subjected more greater burden in terms of taxation or being imposed with graduated tax system whereby the ratc of tax is determined by the amount of income irrespective of the duration of the possession.
Accordingly, it is provided that the rate of transfer income tax currently applies to Kukmin (national) housing with 2 years and older in the order of 30%, to ordinary real estate 40% and to the possession of less than 2 years in the order of 50% and house lease on deposit money basis without registration in the order of 75%. But this rate shall be lowered to the minimum from next year and graduated rate of 40,50,60,70,80% shall be applied respectively according to the basis of difference of amount concerned. (Dongah Ilbo, No. 20342 (July 12, 1987:Page 4.) And the subjects which were exempted from the taxation of trans-fer income tax should be curtailed and in case of farm in the suburb of. a city such application of exemption should be excluded.
Thirdly, in case of acquisition tax uniform application of the tax irrespective of the purpose of nature of use contradicts the principle of obligation of the benefited in proportion to the benefit therefore in case of acquisition tax the system of graduated tax according to the nature of use should be applied.
Fourthly, for a certain amount excessive of standard against the property inherited and donated rate of tax should be adjusted upwardly.
Fifthly, system of redeeming profits being gained by the development through development obligation or development profit should be established and through this system a certain portion from the increased value of the land price by the cause of administrative actions should be redeemed. Until such a time that this system is being established heavy taxation on the property and transfer income on the land to be further developed should be imposed.
Sixthly, since the system of transfer income tax and property tax should mutually relate each other and discourage specious demand. In this connection establishment of special consultative body being composed of specialists from the Ministries of Internal Affairs, Finance and Construction which are concerned with tax system on land is required.
Furthermore what has been mentioned in the above are all concerned with the question of how strikes a balance between the prorogative of land ownership and public welfare which is also important issue for the tax system of the land therefore more comprehensive study on the financial policy, Policy on the capital market, stock market policy and land policy which include land management policy and land development policy should be undertaken simultaneously.
Government decided to implement the Improved measures of land transaction report system for the purpose of improving transfer income tax system as a part of real estate tax system under the broader spectrum of controlling speculation on the real estate from next year. The details of these measures areas the following: Firstly, the area with obligation for there port (of the land report system) which is larger than 200 pyung and above until now (660 m^(2) ) in up,myon, residential area of city plan, commercial area, the district without designation of the use should be changed to 100 pyung and above; the industrial area ahs been changed from 606 pyung and above (2000 m^(2)) to 303 pyung;the green belt area has been changed from 400 pyung (1320 m^(2)) to 200 pyung and above. Secondly, concerning the land with residential buildings in the city plan area in the city the land of above 200 pyung was under obligation for the report when transactions were made but now changed to 100 pyung and above Thirdly, at the same time in the area where the system of reporting is implemented the content of the report shall be notified to the Office of National Tax Administration thus this information shall be used as taxation data and 2 times of investigations shall be made per year on the employment of the land utilization plan. Against the purchase of speculation concentrative investigation by the tax authority shall be made and in case where the purchaser of the land for speculative purpose is a corporation then this fact shall be notified to Supervisory Board for the banks thus various financial measures such as stopping loans, recovery of loans etc, shall be imposed. (Dong-a Ilbo No. 20342 (Nov. 12, 1987) 4 page; Chosun Ilbo No. 20495 (Nov. 13, 1987) Page 1.

목차 (Table of Contents)

• 目次 = 0
• 第 1 章 序論 = 1
• 第 1 節 硏究의 目的 = 1
• 第 2 節 硏究의 範圍 및 方法 = 2
• 第 2 章 不動産稅制의 現況 = 5
• 第 1 節 不動産租稅의 意義 = 5
• 第 2 節 不動産租稅의 目的 = 8
• 第 3 節 不動産租稅의 機能 = 9
• Ⅰ. 不勞所得의 回收機能 = 10
• Ⅱ. 投機의 抑制 및 解消機能 = 10
• Ⅲ. 住宅利用擴大 및 住宅建設促進機能 = 11
• 第 4 節 外國의 立法例 = 11
• Ⅰ. 美國 = 12
• Ⅱ. 英國 = 14
• Ⅲ. 프랑스 = 18
• Ⅳ. 도이취 = 21
• Ⅴ. 伊太利 = 24
• Ⅵ. 日本 = 27
• Ⅶ. 中華民國 = 31
• 第 3 章 不動産租稅의 類型 = 33
• 第 1 節 不動産所有에 관한 租稅 = 33
• Ⅰ. 財産稅 = 34
• Ⅱ. 都市計劃稅 = 35
• Ⅲ. 共同施設稅 = 36
• Ⅳ. 農地稅 = 36
• Ⅴ. 土地過多保有稅 = 38
• Ⅵ. 資産再評價稅 = 41
• Ⅶ. 綜合所得稅 = 42
• Ⅷ. 法人稅 = 43
• 第 2 節 不動産取得에 관한 租稅 = 44
• Ⅰ. 取得稅 = 44
• Ⅱ. 登錄稅 = 46
• Ⅲ. 相續稅 = 46
• Ⅳ. 贈與稅 = 47
• 第 3 節 不動産處分에 관한 租稅 = 49
• Ⅰ. 讓渡所得稅 = 49
• Ⅱ. 法人特別附加稅 = 50
• Ⅲ. 不當利得稅 = 50
• 第 4 章 賢行不動産租稅의 問題點과 그 改善方向 = 52
• 第 1 節 不動産稅制의 課題 = 53
• Ⅰ. 地價의 安定과 土地稅制 = 55
• Ⅱ. 土地의 效率的인 利用과 土地稅制 = 55
• 第 2 節 賢行不動産租稅의 問題點 = 56
• Ⅰ. 財産稅 = 57
• Ⅱ. 讓渡所得稅 = 60
• 第 3 節 賢行不動産租稅의 改善方向 = 63
• Ⅰ. 財産稅 = 64
• Ⅱ. 讓渡所得稅 = 67
• 第 5 章 結論 = 69
• 參考文獻 = 73
• 英文抄錄 = 79