不動産 讓渡所得稅制에 관한 硏究 = (A) Study of the Real Estate Transfer Income Tax System

다국어 초록 (Multilingual Abstract)

In 1975, an introduction about the total income tax not only helped taxpayers in reporting their non-business income sincerely and fairly, but also referred to the substantial effect on tax policy related to the transaction of real estate. For giving a special attention to the restriction of speculative buying and selling of real estate(real estate fraud), real estate tax had to be separated from the total income tax. This independent tax is called the real estate income tax. Since the real estate income tax was enacted and was in force, it also has been changed to a better way from year to year.
Furthermore, these sorts of changes must be continued and improved in its main purposes, which is the fair taxation and the fair refund, the restriction of real estate fraud, and the effective use of real estate.
First of all, selling or purchasing price of real estate must be reported with an exact price, which is called the cash-basis-method, instead of the standard-basis-method. Most of people, who use cash-basis-method, usually report under-priced amount unfortunately. To overcome this obstacle, the exact price used for the transaction of real estate has to be used and stated on the spot of real estate note, and it should be treated as a special list to look out in detail even after the transaction. Also, the special list must be managed with experienced inspector.
Second, one family-one apartment rule (except luxury apartment) has been not taxed as a whole. Under the reasonable rules and procedures, part of taxation will be much more flexible rather than none taxation as a whole amount.
Third, a special tax exemption for taxpayers who have had their real estate for a long time; however, this rule must be eliminated for the use of real estates in a more useful way.
Fourth, we need to consider that the real estate income tax should be included in the total income tax and it should be taxed in the same period on the same tax year.
Fifth, the proper word and definition about real estate fraud must be stated exactly on the governmental law, but not to be against the federal tax law.
The last of all, a great improvement on administration of tax work could help taxpayer for finding out his/her own right easily. As a matter of fact, the national tax justice only judges the national taxes, but they should expand their work to the local tax, and name them 'the federal tax justice'. Moreover, the federal tax justice should be directly related to the president or vice president to acquire deep trust from the taxpayers, so the taxpayers can exercise their rights in a fair way.
As stated above, we looked over the plan that I pictured a blueprint on the real estate income tax. Consequently, my blueprints will help to restrict too much investment on real estates just like a fraud, to get enough tax budgets, and to improve fairness and effectiveness of the real estate income tax.

목차 (Table of Contents)

• 목차 = ⅰ
• 제1장 序論 = 1
• 제1절 硏究의 目的 = 1
• 제2절 硏究의 範圍와 方法 = 2
• 1. 硏究의 範圍 = 2
• 2. 硏究의 方法 = 3
• 제2장 讓渡所得稅의 理論的 考察 = 4
• 제1절 讓渡所得稅의 意義 = 4
• 1. 讓渡所得의 槪念 = 4
• 2. 讓渡所得稅 課稅理論 = 7
• 제2절 讓渡所得稅制의 經濟的 效果 = 11
• 1. 肯定的 效果 = 12
• 2. 否定的 效果 = 14
• 제3절 主要國의 讓渡所得稅制의 內容 및 運用實態 = 18
• 1.美國 = 18
• 2. 英國 = 22
• 3. 獨逸 = 23
• 4. 日本 = 24
• 5. 佛蘭西 = 25
• 6. 臺灣 = 26
• 제3장 우리나라 讓渡所得稅制의 變遷遇程과 主要內容 = 28
• 제1절 讓渡所得稅制의 變遷 = 28
• 1. 讓渡所得稅制의 導入背景 = 28
• 2. 讓渡所得稅制의 變遷過程 = 31
• 제2절 우리나라 讓渡所得稅制의 主要 內容 = 38
• 1. 分類課稅制度 = 38
• 2. 讓渡差益計算方法의 二元化 = 39
• 3. 稅率構造 = 47
• 4. 非課稅 減免制度 = 48
• 5. 申告納稅制度 : 課稅標準과 稅額의 確定 = 53
• 제4장 現行 讓渡所得稅의 問題點과 改善方案 = 58
• 제1절 現行 讓渡所得稅의 問題點 = 58
• 1. 取得價額.讓渡價額算定 問題點 = 58
• 2. 1世代 1住宅 非課稅 問題點 = 60
• 3. 公示地價制度의 不合理性 = 61
• 4. 長期保有特別控除의 凍結效果 = 63
• 5. 投機槪念模糊. 租稅法律主義 違反 = 64
• 6. 讓渡所得稅의 權利救濟에 대한 問題點 = 65
• 제2절 讓渡所得稅의 改善方案 = 67
• 1. 讓渡價額·取得價額 決定方法의 改善 = 67
• 2. 1世代 1住宅에 대한 非課稅의 改善 = 69
• 3. 長期保有特別控除 廢止 = 70
• 4. 讓渡所得稅의 綜合課稅로의 轉換 = 70
• 5. 投機槪念 租稅法律主義에 의한 法條文 明文化 = 71
• 6. 讓渡所得稅 權利敎濟에 대한 改善 = 71
• 제5장 結論 = 73
• 참고문헌 = 75
• ABSTRACT = 78