讓渡所得稅制度의 改善方案에 관한 硏究 = (A) study on the improvement of the capital gains tax system

다국어 초록 (Multilingual Abstract)

Contemporary, the government of Korea have function of taxation that main target of financial resources for National management as for essential policy means of economic stabilization and growth, and it is that one kind means have the use to distribution of the benefit of economic growth to equalization for an income class.
On the other hand, function of taxation what is optimum division of resources with the market economy, it is reason that the market economy system has not to control on price adjustment.
Actually, the capital gains tax law of Korea has to be maintenance to the National Treasury in addition to a strong purpose of capital policy by the tax law. For secure income tax, of course, especially, that is getting to a aim for control of speculation in real estate.
Therefore, the capital gains tax established by the policy of control of speculation in real estate. A national sentiment do not want about enearned income, spread of phenomena of unequal income in all nation, these reason need to a special measures role for control of speculation in real estste with the price stabilization of national estate than secure yield of taxes.
The basic role of capital gains tax that is the control of speculation in real estate was repealed by new law in 1975. Todays, income tax comprise the taxation functions to get into standard frame of a current transfer income tax at that year.
Thereafter, each time the tax law revised to new law that spreads the scope of assessment, not only when National capital fields and real estate market fall into the mania for speculation that need control of speculation, but when economy situation come down to stagnant add to counter measure with a boom of housing construction, and it reduces scope of tax exemption for some part by government.
It is not so much a target of the yield of taxes as a policy of economy control.
Naturally, the control policy of speculation in real estate have some boundary as effectual means by only taxation, but it is usefully policy with the capital gains taxation.
In the method and circumstances of study, this study had to research into the boundary of personal capital gains tax from the viewpoint of income taxation law.

목차 (Table of Contents)

• ABSTRACT
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第1節 硏究의 方法 및 範圍 = 2
• 第2章 讓渡所得稅의 理論的 考察 = 4
• 第1節 讓渡所得의 一般 理論 = 4
• 1. 讓渡所得의 槪念 = 4
• 2. 讓渡所得에 대한 課稅 論爭 = 5
• 第2節 讓渡所得의 本質 = 9
• 1. 資本的 資産과 讓渡所得 = 9
• 2. 讓渡所得稅의 效果 = 12
• 3. 資本利得에 대한 課稅 類型 = 13
• 第3章 主要國의 讓渡所得稅 制度 現況 및 國際比較 = 16
• 第1節 主要國의 讓渡所得 課稅制 = 16
• 1. 日本의 讓渡所得稅制 = 16
• 2. 英國의 讓渡所得稅制 = 19
• 3. 獨逸의 讓渡所得稅制 = 21
• 4. 美國의 讓渡所得稅制 = 22
• 5. 臺蔓의 讓渡所得稅制 = 23
• 第2節 讓渡所得稅制의 國際比較 = 24
• 1. 課稅槪念,課稅對象,納稅義務者 = 25
• 2. 課稅標準 및 稅率의 比較 = 25
• 第4章 우리나라 讓渡所得稅 課稅 制度 = 29
• 第1節 讓渡所得 制度의 變遷 過程 = 29
• 1. 讓渡所得稅 課稅制度 導入期(分類所得稅制施行期 1949∼1968) = 29
• 2. 不動産 投機抑制稅 施行期(1968∼1975) = 30
• 3. 現行 讓渡所得稅制 施行期(1975∼現在) = 31
• 第2節 讓渡所得稅 課稅制度 = 35
• 1. 課稅對象 = 35
• 2. 課稅標準 = 35
• 3. 讓渡時期 = 37
• 4. 讓渡所得稅率 = 37
• 5. 非課稅 및 稅額 減免制度 = 38
• 第3節 讓渡所得과 關聯制度와의 特徵 = 40
• 1. 不動産 取得에 따른 課稅 = 40
• 2. 不動産 保有에 따른 課稅 = 42
• 3. 不動産讓渡에 따른 課稅 = 44
• 4. 讓渡所得稅制의 特徵 = 49
• 第5章 現行 讓渡所得稅制度의 問題點과 改善方向 = 52
• 第1節 讓渡所得稅制度의 問題點 = 52
• 1. 制限된 課稅對象 = 52
• 2. 課稅標準額 決定上의 不合理 = 53
• 3. 높은 稅率로 인한 脫稅心理 = 60
• 4. 非課稅 및 減免制度의 不合理 = 61
• 第2節 改善方向 = 62
• 1. 課稅對象의 擴大 = 63
• 2. 基準時價課稅를 實地 去來價額課稅로 轉換 = 65
• 3. 稅率의 引下 = 65
• 4. 非課稅 및 減免의 縮小와 要件强化 = 66
• 第6章 結論 = 68
• 參考文獻 = 70