個別公示地價制度의 適正性에 관한 硏究 : 讓渡所得稅를 중심으로

다국어 초록 (Multilingual Abstract)

While government drive the economic development policy rapidly and strongly in the 80's and 90's, the land price rose sharply in the process of economic growth. Consequently, the land policy has been a very important issue.
This study examined the public announcement system of the land prices, one of the land policies, and tried to derive its validity by analyzing the transfer income tax which is a basis of the public announcement system of land prices.
Inheritance tax, donation tax, local tax and other various charges as well as transfer income tax were increased with the enforcement of the law. In addition, from the side of tax burden, direct tax such as transfer income tax which burdens the individual who gains the property was increased and it resulted in the re-distribution of income. Moreover, the law unified the various land price systems existed so far and made an administrative process for those institutes dealing with land price and living taxes simple and efficient. However, the burden of tax has been increased since the application of the law.
Understanding this situation, I suggested a way of improving the public announcement system of land prices and the transfer tax system and a rational method for managing them.

목차 (Table of Contents)

• 목차
• ABSTRACT = iii
• 제1장. 서론 = 1
• 제1절. 연구목적 = 1
• 제2절. 연구 범위와 연구방법 = 3
• 제3절. 논문의 구성 = 3
• 제2장. 공시지가제도의 고찰 = 5
• 제1절. 공시지가제도 = 5
• 제2절. 표준지공시지가 = 7
• 제3절. 개별공시지가 = 19
• 제4절. 개별공시지가의 결정·공시 = 36
• 제3장. 양도소득세 적용 = 39
• 제1절. 양도소득세 개요 = 39
• 제2절. 취득 및 양도시기(소득세법 98조) = 43
• 제3절. 기준지가 = 45
• 제4절. 양도소득세 계산 절차 = 49
• 제5절. 사례 = 53
• 제6절. 공시지가에 의한 양도소득세 절세방법 = 57
• 제4장. 공시지가 제도와 양도소득세의 적정성제고 방안 = 59
• 제1절. 공시지가 제도의 개관 = 59
• 제2절. 공시지가 제도의 개선방안 = 60
• 제3절. 공시지가 제도의 발전방향 = 76
• 제4절. 양도소득세의 적정성제고 방안 = 80
• 제5절. 양도소득세 제도의 향후 연구방향 제시 = 83
• 제5장. 결론 = 87
• 참고문헌 = 90