開發利益還收制度의 改善方案에 관한 硏究 = (A )study on the improvement of returning the development profits to thesociety

다국어 초록 (Multilingual Abstract)

Planning development projects on land have been performed by government owing to its economic and social effects on people's life. Specially, as our society is rapidlv industrialized and urbanized, the various development projects on land were performed by the government and public authorities.
In the course of this situation, land owners have possessed privately the land development profits which has been produced by the government and public authorities without their endeavor and investment. Thus, it has brought the social problems which has deepen the income gap between the poor and the rich, as well, in the course of the policy decision, a few land policy makers who leakage the information brought the many social problem which did harm to the national units.
In view of these situations, the land development profits are necessarily reverted to society not possessed by the land owners who don't endeavor.
Thus, concentrating this problem consciousness and the necessity of study, investigating the current system of returning the land development profit, therefore this study is pursuit of the fair profit allowance, additionally I will suggest the efficient improvement method of it.
Chapter one replaces preface by defining the aim of research, its scope and the method involved.
Chapter two discusses the general concepts characteristics and the necessities regarding the system of returning the land development profits and its basic direction.
Chapter three discusses the present condition and problems regarding Tax-Assessment and non-Tax-Assessment, which is involved with development profits.
Chapter four tries to suggest the ways of improvement in there turning development profits and introduce the foreign systems of the returning development profits.
Chapter five induces a conclusion by summarizing the overall discussions in this article, and quote the method to accept the system of foreign to improve the problem.

목차 (Table of Contents)

• 目次 = 0
• 業 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 = 3
• 第 2 章 開發利益還收制度의 一般的 考察 = 4
• 第 1 節 開發과 開發利益의 槪念 = 4
• 第 2 節 開發利益의 特性 = 8
• Ⅰ. 開發利益의 祉會性·公共性 = 8
• Ⅱ. 開發利益의 環境變化로 인한 特性 = 10
• 第 3 節 開發利益還收의 必要性 = 11
• 第 4 節 各國의 開發利益還收制度 = 15
• Ⅰ. 英國 = 15
• Ⅱ. 台灣 = 20
• 第 3 章 開發利益擴收制度의 現況分析 = 23
• 第 1 節 課稅的 方法 = 23
• Ⅰ. 讓度所得稅制 = 24
• Ⅱ. 財産稅制 = 31
• Ⅲ. 기타稅制 = 37
• 第 2 節 非譯稅的 方法 = 43
• Ⅰ. 受益者負擔金制 = 43
• Ⅱ. 土地區劃整理事業에 따른 減步制 = 52
• 1. 土地區劃整理事業의 意義 = 52
• 2. 土地區劃整理事業과 減步 = 52
• 第 4 章 開發利益還收制度의 問題點 및 改善方案 = 55
• 第 1 節 開發利益還收制度의 問題點 = 55
• Ⅰ. 課稅的 方法上의 問題點 = 55
• 1. 讓度所得稅 = 55
• 2. 財産稅 = 58
• Ⅱ. 非課稅的 方法上의 問題點 = 60
• 1. 受益者 賦擔金 = 60
• 2. 土地區劃整理事業上에 따른 減步制 = 62
• 第 2 節 開發利益還收制의 改善方案 = 62
• Ⅰ. 現行開發利益還收制度의 改善方案 = 62
• 1. 讓度所得稅 = 63
• 2. 財産稅制 = 64
• 3. 受益者負擔金制 = 65
• Ⅱ. 土地增價稅制의 導入 = 66
• 1. 土地增價稅制의 意義 = 66
• 2. 土地增價稅의 導入 可能性 檢討 = 67
• Ⅲ. 開發權 公有制의 導入 = 69
• 1. 開發權 公有化의 意義 = 69
• 2. 開發權 公有制의 導入 可能性 檢討 = 70
• Ⅳ. 開發利益 評價上의 改善方法 = 72
• 第 3 節 開發利益의 管理 및 開發損失補償 = 75
• Ⅰ. 關發基金의 管理 = 75
• Ⅱ. 開發基金과 開發損失補償 = 76
• 1. 開發基金의 用途 = 76
• 2. 開發損失補償의 範圍 및 方法 = 77
• 第 5 章 結論 = 79
• 參考文獻 = 82
• 英文抄錄 = 85