건물분 재산세의 개선에 관한 연구

다국어 초록 (Multilingual Abstract)

The study, emphasizing the expansion of revenue source, is focused on improvement of the building property tax in local government. As a crucial means of revenue supply of local self-government, the building property tax has an important meaning on how to levy and collect the tax. The building property tax of local revenues is imposed on possessors or taxpayers of buildings, airplanes, and ships based on the date of tax base(annually May 1). The building property tax is calculated with application indexes based on the standard price of new building, a balanced value of the building by the elapsed year, and the rate of addition and subtraction.
In terms of that, this study is aimed at investigating problems of the calculation method about building property tax, and suggesting a more reasonable the tax base in order to raise the fairness. In the concrete, this thesis examines a standard of the taxation, tax rate, method of levy, and the system of tax reduction or exemption. In addition, this study is also examined that discord of the remained rate about progress years, unreality of the elastic tax rate to the standard of taxation, difference of the classification between the tax law and the building law, and unreality of the price of new building.
To investigate those problems or to find some suggestions to improve the tax system, this study employs a survey questionnaire; a 24-item the building property tax survey was constructed. The questionnaire was administered to 273 public administrators at 23 cities/ counties in Kyungbuk province. The research data are analyzed using two statistical methods: frequency analysis and crosstabulation.
The results of this study focused on the improvement of building property tax can be summarized as follows:
First, the standard of assessment for the tax should be improved to the remained rate about progress years, abolished of the elastic tax rate to the standard of taxation, and rearranged the rate of addition and subtraction.
Second, the building property tax rate should be abolished the progressive taxation rate on houses and decreased the tax rate on luxurious properties.
Third, the procedure about the tax levy should be improved and the date of taxation between the building property tax and the integrated land tax should be coincided.
Fourth, the system of tax reduction or exemption should be rebuilded based on the local government's autonomy and is differed in their grades. In addition, the numbers of juridical corporation in the province should be reduced.
Lastly, this research has somewhat limitation because its scope was limited to the Kyongbuk without covering other province. But this study has a significance in that it presented useful suggestions to reform the system of building property tax and it is expected to offer some effective alternatives concerning the development of revenue scale in local self-government.

목차 (Table of Contents)

• 目次
• 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 理論的 考察 = 6
• 第1節 財産稅 理論的 考察 = 6
• 1. 財産稅의 槪念 = 6
• 2. 財産稅의 變遷過程 = 7
• 3. 財産稅의 稅收推移 = 14
• 第2節 建物分 財産稅 賦課實態 = 18
• 1. 建物分 財産稅의 特徵 = 18
• 2. 課稅標準 = 20
• 3. 稅率 및 賦課徵收方法 = 33
• 4. 非課稅?減免制度 = 36
• 5. 慶北 建物分 財産稅의 地方稅 比重 = 37
• 6. 外國의 建物分 財産稅 賦課實態(日本 및 臺灣 事例) = 39
• 第3章 建物分 財産稅의 運營上 問題點 = 44
• 1. 課稅標準의 問題點 = 44
• 2. 稅率의 問題點 = 56
• 3. 賦課 및 徵收方法의 問題點 = 59
• 4. 非課稅?減免制度의 問題點 = 60
• 第4章 硏究模型 및 調査設計 = 65
• 第1節 調査設計 = 65
• 1. 分析의 틀 = 65
• 2. 調査對象 = 66
• 3. 調査道具 및 方法 = 66
• 4. 資料分析方法 = 68
• 第2節 調査分析 結果 = 68
• 1. 調査對象者의 一般的 特性 = 68
• 2. 建物分 財産稅의 共通事項 = 69
• 3. 課稅標準의 分析 = 70
• 4. 稅率의 分析 = 75
• 5. 賦課?徵收方法의 分析 = 76
• 6. 非課稅?減免制度 分析 = 78
• 7. 開放形 設問調査 分析 = 80
• 第5章 建物分 財産稅의 改善方案 = 83
• 第1節 課稅標準 = 83
• 1. 新築建物基準價額의 現實化 = 83
• 2. 地方稅法과 建築法의 分類方式 補完 = 84
• 3. 課標에 대한 彈力稅率 規程의 廢止 = 88
• 4. 經過年數別 殘價率의 改善 = 89
• 5. 加減算特例의 改善 = 91
• 第2節 稅率 = 92
• 1. 奢侈性財産에 대한 重課稅의 緩和 = 92
• 2. 住宅에 대한 累進稅率 廢止 = 93
• 第3節 賦課徵收方法 = 93
• 1. 賦課告知의 改善 = 93
• 2. 建物分 財産稅와 宗合土地稅의 課稅基準日 一致 = 94
• 第4節 非課稅?減免制度 = 94
• 1. 減免對象 法人의 縮小 = 94
• 2. 減免段階의 差等化 = 96
• 3. 非課稅?減免에 있어서 地自體의 課稅自主權 强化 = 97
• 第6章 結論 = 98
• 參考文獻 = 101