농지에 대한 양도소득세의 비과세·감면에 관한 연구

농지 양도소득세 비과세·감면 제도의 문제와 개선을 연구했다.

Under the current capitalism economy system, taxation has the function of instrument for the accomplishing the social, economic, and political purposes in addition to the supply of financial earnings, which are the primary function. Among the functions, capital gain tax has performed the function of balance in taxation, and income redistribution between incomes by redeeming some profit of development or unearned income through the speculation of real estate in addition to the essential function of taxation towards capital gain. In addition, government tries to accomplish the policy objective through various taxation support methods (Tax-exemption & reduction).

This study attempts to investigate problems and suggest the revision method through analyzing the actual condition through the statistical data of governmental relevant agencies and institution based on the literature study through laws, international and domestic academic books, and published theses and papers in order to analyze the present condition by setting the limit in the tax exemption and reduction of farming land among the tex exemption and reduction systems in regard to the 1 household and 1 house, which is a representative system of tax exemption and reduction in the capital gain tax, and the subsistence farming land.

Recently, the import of foreign agricultural and stockbreeding products is increasing as a result of expansion of agricultural product market opening in our agriculture environment, and in order to cope with it, the method to secure the competitive power is demanded, and it is a situation that the rapid change of rural society is made due to the ageing population, and the increase of female population, and the leaving phenomenon of rural area.

This study attempted to investigate the problems and suggest the revision method based on the perspective that we should create shock absorbing demand to prevent the drop of farm land price, which can be caused by the increase of leaving population, and the reduction of farm land by the ageing phenomenon as a result of the market opening of agricultural products, foster the development of rural area by attracting the urban capital and population into the rural area, and alleviate the tax exemption and reduction system to the farm land for the advancement of specialty product and the size of agricultural corporation through the committed farming.

There are revision methods to the tax exemption and reduction of capital gain tax are as followings: First, the regulation of residential and farming scope should be alleviated under the standard of administration district rather than limiting the location of farming land or adjacent place. Second, recently the available amount of the tax reduction in the farm land gradually has decreased and thereby, the problem, aggravating the taxation burden and confusion of farmers, was occurred by appointing the tax of capital gain tax with real dealing amount from 2007 and causing the increase of capital gain taxation standard.

Therefore, in consideration of the standard of assessment due to the price increasing rate and the taxation of real dealing price amount under the standard of point of time, of which available tax reduction amount is established, the tax reduction amount should be elevated.

Third, with the amendment of regulation in regard to the scope of subsistence farming, there are some cases that not be admitted as subsistence farming in the spouse's farming, so that the amendment is required and the cultivation by proxy or committed farming should be regarded as subsistence farming when the subsistence farming of farm owner is impossible with the long term hospitalization, nursing, or rehabilitation training due to illness or accident.

Fourth, the taxation support method to the substitute land is changed from the tax exemption into the reduction, but the funds of substitute land decreased in the taxation of capital gain tax towards the substitute land of subsistence farming and it can cause the problem; the reduction of agriculture size because of the reduction of acquired farm land. Therefore, the available amount of tax reduction of Capital Gain Tax towards the substitute land of subsistence farming should be eliminated and tax exemption for the whole amount should be applied. Considering the fairness of taxation, the tax exemption and reduction system should be operated as small size.

Accordingly, it is a reality that there are arguments about the abolishment of tax exemption system for the 1 household and 1 house. In addition, under the circumstance of the controversy about the comparatively excessive support of the agricultural sector, the fact that tax exemption and reduction of Capital Gain Tax towards the farm land should be expanded can be pointed out as an inverse discrimination towards other industries and sectors. However, agriculture sector is the part to be protected and supported by the national policy in the socially tolerable level.

In the level of keeping the public interest of agriculture, agriculture should be protected and cultivated and the competitive power should be needed in preparation for the opening of an era. 현대 자본주의 경제체제하에서의 조세는 본래의 기능인 재정수입조달이라는 기능 외에 사회·경제·정치적인 목적을 달성하기 위한 수단으로서의 기능도 수행한다. 그중 양도소득세는 자본이득에 대한 과세라는 본질적인 기능 이외에 부동산 투기로 인한 불로소득이나 개발이익의 일부를 환수하여 소득 간 과세 형평과 소득재분배의 기능을 수행하여 왔다. 또한 다양한 조세 지원(비과세·감면제도)을 통해 정부의 정책목표를 달성하려고 하기도 한다. 본 연구에서는 양도소득세에 있어서 비과세·감면의 대표적인 제도인 1세대 1주택에 대한 비과세 제도와 자경농지에 대한 비과세·감면 제도 중에서, 농지의 비과세·감면 제도에 한정하여 현재 시행되고 있는 현황을 분석할 목적으로, 각종 법령, 국내외 관련 학술서적과 이미 발표된 논문 등을 통한 문헌연구를 기초로 하고, 정부관계기관과 연구소의 통계자료 등을 통한 실태를 분석하여 문제점을 검토하고 개선 방안을 제시해 보고자 하였다.

조세의 비과세·감면제도는 조세 일반론의 원칙적인 측면에서 보면 조세의 공평성, 중립성을 침해하고 간소성을 저해한다. 그러나 사회적으로 보호되어야 할 농업의 측면에서 보면 반드시 조세론의 원칙적인 측면만을 고수하여 판단할 것이 아니라, 조세의 또 다른 측면인 사회·경제·정치적인 부분에서 검토되어야 한다는 논리에서 접근하였다. 최근 우리 농업환경은 각국과의 FTA 체결 등 농산물의 개방이 확대되고, 농촌의 고령화, 부녀화 및 탈농화 등으로 급격한 변화를 맞이하고 있으며, 정부에서도 이에 대응하기 위한 여러 가지 정책을 수립하여 시행하고 있다. 이에 본 연구에서는 도시민에게도 일정