우리나라 讓渡所得稅 制度의 改善方案에 대한 硏究 : 個人 不動産 讓渡를 中心으로

다국어 초록 (Multilingual Abstract)

The transfer income tax, one of such real estate taxes, is intended to check the speculation in real estates rather than expand the tax bases of redistribute the incomes, but due to its problem related to calculation of the profits incurred in the course of real estate transactions, the capital gains from investments of speculations in real estates are not effectively detected to be taxed.
On the other hand, since the transfer income tax system is too complicated with many exemptions of reductions, it is challenged more frequently than other tax systems for the reasons of unfair or not neutral taxations. In addition, the dual structure of higher tax rates and lower tax references serves to impeded the transactions of real estates of transfer the tax burden to others.
To this end, the reform measures are put forwards as follows;
First, the profits from real estate transfers should be determined based not on references but on actual costs to be taxed effectively.
Second, exemptions and reductions need to be drastically abolished of narrowed. Inevitable exemptions of reductions should be converted into the special income deduction system selectively.
Third, the current higher transfer income tax rates need to be lowered on condition that the profits from real estate transactions should be determined based on actual costs.
Fourth, the special deduction system for the real estates owned long should be abolished, and instead, the actual wholesale price index should be applied to the profits from these real estates to compensate owners' losses due to inflation effects.
Fifth, the current transfer income report system should be abolished, because tax payers are obliged to report their transfer income voluntarily beginning from January 1, 2000. Almost every people transferring their real estates to obliged to report to the tax authority in advance, only a small portion of them are being taxed. Therefore, the a priori report system may only cause unnecessary inconveniences to tax payers, so it should be urgently abolished for tax payers' conveniences and realization of democratic tax administration.
If the above reform measures should be reflected in amendment of the transfer income tax system, our tax system would develop to be reasonal and reliable through increased fiscal revenues with social policy objectives achieved, enhancement of fair taxations, resolution of the tax-related conflicts and saved taxing expenditures.

목차 (Table of Contents)

• 目次 = i
• 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 讓渡所得稅의 理論的 考察 = 4
• 第1節 讓渡所得稅의 意義와 課稅理論 = 4
• 1. 讓渡所得의 意義 = 4
• 2. 讓渡所得에 관한 課稅理論 = 5
• 第2節 讓渡所得에 대한 課稅의 經濟的 效果 = 8
• 1. 封銷效果 = 8
• 2. 資源配分에 미치는 效果 = 9
• 3. 投機抑制에 미치는 效果 = 10
• 4. 所得再分配에 미치는 效果 = 10
• 5. 士地價格에 미치는 效果 = 11
• 第3節 外國의 讓渡所得稅 制度 = 11
• 1. 讓渡所得稅 課稅傾向 = 11
• 2. 讓渡所得稅의 課稅類型別 國際比較 = 11
• 3. 主要國의 讓渡所得稅 課稅 制度 = 14
• 4. 主要國의 不動産 稅 負擔 比較 = 19
• 第3章 우리나라 讓渡所得稅 制度의 現況 = 20
• 第1節 讓渡所得稅의 特徵 = 20
• 1. 讓渡所得稅 課稅制度의 特徵 = 20
• 2. 讓渡所得稅와 다른 稅目과의 關係 = 21
• 第2節 讓渡所得稅의 變遷過程 = 22
• 1. 讓渡所得稅의 租稅政策 = 22
• 2. 不動産 投機抑制稅制의 施行 = 23
• 3. 讓渡所得稅制의 施行 = 24
• 第3節 讓渡所得稅制의 主要內容 = 31
• 1. 課稅對象 = 31
• 2. 1世代 1住宅의 非課稅 = 33
• 3. 課稅標準의 計算 = 36
• 4. 基準時價 = 38
• 5. 長期保有特別控除와 讓渡所得基本控除 = 39
• 6. 稅率 = 40
• 7. 申告·納付 = 41
• 第4節 讓渡所得稅 課稅現況 = 44
• 1. 讓渡所得稅 賦課 現況 = 44
• 2. 讓渡所得稅 苦衷 民願 處理 現況 = 45
• 3. 讓渡所得稅 申告納付 告知 現況 = 45
• 4. 減免 處理 現況 = 46
• 5. 課稅 不服現況 = 47
• 第4章 讓渡所得稅 制度의 問題點과 改善方案 = 48
• 第1節 讓渡所得稅 制度의 問題點 = 48
• 1. 讓渡差益 決定의 方法 = 48
• 2. 非課稅 및 減免制度 = 49
• 3. 1世代 1住宅 非課稅 制度 = 50
• 4. 高率의 超過 累進稅率 = 53
• 5. 長期保有資産의 特別控除 制度 = 54
• 6. 讓渡所得稅의 不服 = 54
• 7. 不動産 事前 讓渡申告制 = 55
• 8. 모자이크식의 잦은 法改正 = 56
• 第2節 讓渡所得稅 制度의 改善方案 = 56
• 1. 讓渡差益 決定의 現實化 = 56
• 2. 非課稅 및 減免制度의 補完 = 57
• 3. 1世代 1住宅 非課稅 制度의 改善 = 58
• 4. 稅率構造의 合理化 = 60
• 5. 長期保有資産의 特別控除制度의 改善 = 61
• 6. 讓渡所得稅의 不服要因 解消 = 62
• 7. 不動産 事前 讓渡申告制의 廢止 = 62
• 8. 體系的인 法改正 = 63
• 第5章 結論 = 64
• ABSTRACT = 67
• [參考文獻] = 69