양도소득세제의 개선방안에 관한 연구 = (A) Study on the Improving Methods of the Transfer Income Tax System

다국어 초록 (Multilingual Abstract)

The purpose of this thesis is to study a remedy for the problems of our transfer income tax system and to suggest the way to realize the impartial taxation.
It is true that a transfer income tax is a type of income tax that contributes to the realization of the governmental policy of raising money on taxation-the original purpose of taxes-and using the land effectively and the land price stabilization through curbing speculation on real estate. But since the transfer income tax has a strong influence on the residence, the move, or the property trade of the nation, it can cause the freezing of the trade of the land, buildings, etc. And owing to the high rate of a nominal tax, the people are reluctant to pay taxes, and the regulations defining wide non-taxation and the reduction of taxation decrease the efficiency of income taxation regardless of the original intention.
The revenue gained by the interests of running financial capital is excluded when the government imposes a tax due to the current limited objects of a transfer income taxation. Especially in case of stocks which are financial income concentrated on the class of the interests of capital, they make a partial taxation by imposing a transfer income tax only on unlisted stocks instead of listed ones.
Therefore, we need to reflect on the function of the comprehensive income tax system in the face of the influx of foreign capitals caused by opening capital markets. To remedy the problems of our transfer income tax system and to realize the impartial taxation, we should study the reasonable methods of taxation.
In this thesis, I have studied the methods on the basis of the various literature, themes, and periodical publications on a transfer income tax.
The main ideas that I discussed in this study are as follows:
1. A Theoretical survey on a transfer income tax system.
2. The present situation of the transfer income tax system in the country.
3. The problems of the transfer income tax system and the remedy.

목차 (Table of Contents)

• 목차
• ABSTRACT = iii
• 第1章 序論 = 1
• 第1節 問題의 提起 = 1
• 第2節 硏究의 目的 = 2
• 第3節 硏究의 範圍와 方法 = 3
• 第2章 讓渡所得稅에 관한 理論的 檢討 = 5
• 第1節 讓渡所得稅의 課稅根據 = 5
• 1. 讓渡所得稅의 課稅根據 = 5
• 2. 讓渡所得稅 課稅理論 = 7
• 第2節 讓渡所得課稅의 經濟的 效果 = 11
• 第3節 讓渡所得稅의 位置와 役割 = 17
• 1. 기타 資本利得課稅와의 關係 = 17
• 2. 讓渡所得稅의 位置 및 所得區分 = 20
• 第4節 讓渡所得 區分의 重要性 = 21
• 第3章 우리나라 讓渡所得稅制 現況 = 27
• 第1節 讓渡所得稅의 導入過程 = 27
• 第2節 讓渡所得稅制의 主要內容 및 變遷過程 = 29
• 1. 課稅對象 = 29
• 2. 讓渡利益 決定原則 = 34
• 3. 稅率構造 = 39
• 4. 非課稅 減免 = 43
• 第3節 外國讓渡所得稅制와의 比較 = 48
• 第4章 讓渡所得稅制의 問題點과 改善方案 = 52
• 第1節 課稅對象 資産範圍에 관한 問題點과 改善方案 = 52
• 第2節 基準時價 優先主義에 대한 問題點과 改善方案 = 55
• 第3節 減免制度의 不公平에 대한 問題點과 改善方案 = 59
• 第5章 結論 = 62
• 參考文獻 = 64