우리나라 讓渡所得稅 制度의 改善方案에 대한 硏究 : 個人 不動産 讓渡를 中心으로

개인 부동산 양도에 관한 양도소득세 제도의 개선방안을 연구한다.

The transfer income tax, one of such real estate taxes, is intended to check the speculation in real estates rather than expand the tax bases of redistribute the incomes, but due to its problem related to calculation of the profits incurred in the course of real estate transactions, the capital gains from investments of speculations in real estates are not effectively detected to be taxed. On the other hand, since the transfer income tax system is too complicated with many exemptions of reductions, it is challenged more frequently than other tax systems for the reasons of unfair or not neutral taxations.

In addition, the dual structure of higher tax rates and lower tax references serves to impeded the transactions of real estates of transfer the tax burden to others. To this end, the reform measures are put forwards as follows; First, the profits from real estate transfers should be determined based not on references but on actual costs to be taxed effectively. Second, exemptions and reductions need to be drastically abolished of narrowed. Inevitable exemptions of reductions should be converted into the special income deduction system selectively.

Third, the current higher transfer income tax rates need to be lowered on condition that the profits from real estate transactions should be determined based on actual costs. Fourth, the special deduction system for the real estates owned long should be abolished, and instead, the actual wholesale price index should be applied to the profits from these real estates to compensate owners' losses due to inflation effects. Fifth, the current transfer income report system should be abolished, because tax payers are obliged to report their transfer income voluntarily beginning from January 1, 2000.

Almost every people transferring their real estates to obliged to report to the tax authority in advance, only a small portion of them are being taxed. Therefore, the a priori report system may only cause unnecessary inconveniences to tax payers, so it should be urgently abolished for tax payers' conveniences and realization of democratic tax administration. If the above reform measures should be reflected in amendment of the transfer income tax system, our tax system would develop to be reasonal and reliable through increased fiscal revenues with social policy objectives achieved, enhancement of fair taxations, resolution of the tax-related conflicts and saved taxing expenditures.