不動産 讓渡所得稅制의 改善方案에 관한 硏究 = (A) Study on the Improvement of Capital Gains Tax System

다국어 초록 (Multilingual Abstract)

In our every day life we necessarily encounter with the acquisition and disposition of real properties, which entails several taxes including capital gains tax. This study is intended to clarify the structure of capital gains tax, in connection with its history and lingering problems and some possible remedies to the problems.
Some possible means to curb the speculation and efficiently avail lands can be contemplated. Introduction of full-scale legal constraint on the private ownership of land and governmental approval of land trades, etc. are direct means for the purpose but they are not in use in Korea at present. Nevertheless the system of capital gains tax has been adopted as a regulatory and compensatory means.
The prevailing system of capital gains tax has some dificiencies.
1) Small income earners must be protected in the tax system, while large income earners must pay heavy tax by means of changing the transfer income tax rate into the progressive tax rate.
2) The standard amount of tax value must be readjusted to the realistic level price.
3) Increased price of real estate in some areas must be restored to tax amount by introducing the system of increasing tax of land.
But considering the fact that even 67.8 percent of Korean people have their own houses, it is a very important problem for Korean people to have their public ideas about land.
As possible cures to these problems, the author suggested some points; improvements in the method to evaluate real properties, introduction of net accretion wealth tax, introduction of legal restriction on land propertyship, and re-structuring of the national taxation system as to include capital gains tax in the local tax.

목차 (Table of Contents)

• 목차 = 1
• Ⅰ. 序論 = 4
• 1. 問題의 提起 = 4
• 2. 硏究의 目的 = 5
• 3. 硏究의 方法 및 範圍 = 5
• Ⅱ. 讓渡所得稅制에 대한 槪觀 = 7
• 1. 租稅法上의 讓渡所得 = 7
• 2. 讓渡所得課稅制度 의 國際比較 = 15
• 3. 現行 讓渡所得稅의 基本構造 = 22
• Ⅲ. 讓渡所得稅制의 問題點 = 29
• 1. 稅率構造 및 그 適用方式上의 不平等性 = 29
• 2. 讓渡所得稅의 非課稅·減免規定上의 問題 = 32
• 3. 基準時價適用上의 非合理性 = 34
• 4. 納稅·徵稅制度의 矛盾性 = 36
• Ⅳ. 讓渡新得稅制의 改善方案 = 38
• 1. 稅率構造 및 그 適用方式의 改善策 = 38
• 2. 各種 非課稅·減免規定의 調整 = 39
• 3. 地價體系의 一元化 = 41
• 4. 納稅·徵稅制度의 合理化 = 43
• Ⅴ. 結論 = 46
• 參考文獻 = 49
• SUMMARY = 51