讓渡所得 과세제도의 개선방안에 관한 연구 : 투기억제와 관련하여

다국어 초록 (Multilingual Abstract)

Recently, the government authority proclaims the forceful regulation policy of land price in confrontation with land speculation. There are various policies involved the introducement of the public concept of land and enactment of laws related to its policy, the new-town construction and city-redevelopment in order to solve housing problems, the designation of special area on the abnormal land price advancing area, the system of report and approval on the land transaction, the maximum limitation system on land ownership, and the unified land appraisal system. But these policies are not effective because of natural and cultural characteristics of land and because of the temporary, nonsystematic, and seperate land policy. The government has executed various kinds of land policy in efforts toward off land speculation, to make efficient use of land, and to stabilize the land price. Land speculation has distorted distribution of resources, promoted the speculative spirits, and brought about conflict among classes. As goals of land policy, government has established the effective use of land resources, harmonious supply with increasing demand, equal distribution of land, returning development gains to society. As devices for realizing goals of its policy, there are legal regualations, land tax system, and government’s direct intervention in land market. Especially, land tax system is classified into three parts of forms the taxes from land acquisition, the taxes from land tenure, and the taxes from land disposition. As taxes on the acquisition of land, there are an acquisition tax and a regislation tax as local taxes, and there are an inheritance tax and a gift tax as national taxes. As taxes on the tenure of land, there are a property tax, a farmland tax, a town planning tax, and a community facility tax as local taxes. As taxes on the disposition of land, there are a capital gains tax and a special additional tax on capital gains of corporations as nation taxes. The land capital gains tax system, a typical form among taxes from land disposition, is aimed at promoting the supply of building lands and controling the demand for land. But the current land capital gains tax system in our country is not so effective that it cant have an important function to solve land problems. We need to search for reform measures of land capital gains tax system on the basis of land policy. Thus, this dissertation intends to prevent from the land speculation, to make effective use of land, and to get an equal distribution of land ownership through land capital gains tax system from land policy side. I have reviewed the importance of the current land issues and its characteristics, introduced the concept and goals of land policy, and considered of the devices to achieve the goals of land policy. I have reviewed the land tax system as a device of land policy and studied the theory of land capital gains tax system. In subparts, there are the concept of the capial gains, the logic of imposing a tax on the capital gains, and the type of the capital gains tax system. I've surveyed foreign land policies and its land tax systems centering on the land capital gains tax system in comparative perspecitves and presented a general view of land taxations in Japan, England, Germany, the USA, and Taiwan in relation to their land policies. And then I have reviewed the land policies dividing into the use, the ownership, the transaction, the appraisal of land and the returning development gains, and considered of the characteristics of the capital gains tax system in Korea from historical approach comparing with that of other countries. I have made researches on the actual conditions of the land capital gains tax. It includes tax base and tax rate, the level of tax rate, the level of tax collection and assessment, the appraisal of land price for taxation, the notice of special area that the land price is abnormal advancing, the level of nontaxables and deduction, and the actual conditions of tax dispute. I’ve analyzed behaviors of specialists on the current land capital gains tax system from the land policy side. The target of investigation is appraisors of land, certified public agents, tax officials, and acamedics relating to this field. Under the heading of problems and improvement of the current land capital gains tax system, I have examined various aspects of current problems of land capital gains tax system from the land policy side to be reconsidered. As a conclusion, the land capital gains tax system, like other types of tax system, has a fiscal purpose to assure income for the public authorities. At the same time the special aims of this tax system is to serve as a means to give the community the additional value created through public authority’s planning decision and its investment, and to make effective use of land. Thus, we need to consider the land capital gains tax system under the general land policy which is ultimately an expression of the socio-economic structure of our country.

목차 (Table of Contents)

• 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 = 4
• 第2章 投機의 槪念, 發生原因, 弊害 = 6
• 第1節 投機의 槪念 = 6
• 第2節 投機의 發生原因 = 9
• 第3節 投機의 弊害 = 19
• 第3章 投機抑制에 대한 理論的 背景 = 23
• 第1節 土地所有權 槪念의 變遷 = 23
• 第2節 自由市場 經濟原理와 土地公槪念 = 24
• 第3節 土地市場의 特殊性과 政府介入의 必要性 = 25
• 第4章 投機抑制關聯 稅制로서의 讓渡所得稅制 運用 = 32
• 第1節 讓渡所得 課稅의 本質 = 32
• 第2節 讓渡所得課稅의 經濟的 效果 = 38
• 第5章 主要各國의 投機抑制를 爲한 讓渡所得稅制의 運用 = 45
• 第1節 日本의 投機抑制政策과 讓渡所得課稅 = 46
• 第2節 英國의 投機抑制政策과 讓渡所得課稅 = 50
• 第3節 獨逸의 投機抑制政策과 讓渡所得課稅 = 54
• 第4節 美國의 投機抑制政策과 讓渡所得課稅 = 57
• 第5節 臺灣의 投機抑制政策과 讓渡所得課稅 = 61
• 第6節 主要各國의 讓渡所得稅制 比較 = 65
• 第6章 우리나라 不動産 投機抑制關係 稅制의 運營實態 = 70
• 第1節 우리나라의 最近 不動産 投機去來 類型 = 70
• 第2節 不動産 投機抑制關聯 稅制의 實務上 運用 = 79
• 第3節 우리나라의 投機抑制를 위한 讓渡所得稅制 = 115
• 第4節 最近 投機去來類型에 따른 讓渡所得稅制의 問題點 = 120
• 第7章 結論 = 130
• 參考文獻 = 138
• ABSTRACT = 143