연구 요약
연구 요지 (AI)
토지가격 안정과 관련한 부동산세제 개선 방안을 연구했다.
초록
The payment of tax is the basic obligation of the people who are members of a state as long as that state exists. However the people should not be forced to shoulder infinitely under the pretext of obligation for tax payment. Accordingly the people, the member of a state, are the group which enact the constitution which is the basic norm of a state thus they formulate legalism of the taxation by means of a system and the items of taxes, standard of imposition and amount of the payment are enacted by the laws.
In this connection the policy on the real estate taxation is considered as particularly important in view of realization of the purpose of effective utilization of the land and stability of price of the land. The price of real estates is subjected to various changes due to such factors as inflation, concentration of population at the cities, nuclear families trends, limitation of housing supply, and increase of price of real estates. In this view for securing the stability of price of the real estate the overall relationship between the conditions of real estate and questions of taxation has dominant role therefore more rational taxation system for the real estate should be established.
In this dissertation I have Intended to review the questions on the current taxation system for the real estate and further researched the desirable course for improvement so that some contribution for rational transactions of real estates and establishment of orderly circulation activities through establishment of legal system for the land would be made.
The desirable course of improvement for the current taxation system for realestate is as the followlng: Firstly, for the improvement of property tax system the method of imposing tax on the basis of land unit should be changed into a method of imposing taxes on the basis of real estate owned by a certain individual on a combined basis therefore against thee evaluated value of land being excessive of certain level graduated taxation should be imposed under combined property tax system.
Secondly, according to the provision of the current transfer income tax in case of 2 years and below of period of possesion the taxpayers are subjected to disadvantage than the case of 2 years and over of period of possession which means longer period of possession has more advantage than that of shorter period. But this system should be changed such a way that long term period of possession of the land either would be subjected more greater burden in terms of taxation or being imposed with graduated tax system whereby the ratc of tax is determined by the amount of income irrespective of the duration of the possession.
Accordingly, it is provided that the rate of transfer income tax currently applies to Kukmin (national) housing with 2 years and older in the order of 30%, to ordinary real estate 40% and to the possession of less than 2 years in the order of 50% and house lease on deposit money basis without registration in the order of 75%. But this rate shall be lowered to the minimum from next year and graduated rate of 40,50,60,70,80% shall be applied respectively according to the basis of difference of amount concerned. (Dongah Ilbo, No. 20342 (July 12, 1987:Page 4.) And the subjects which were exempted from the taxation of trans-fer income tax should be curtailed and in case of farm in the suburb of.
a city such application of exemption should be excluded. Thirdly, in case of acquisition tax uniform application of the tax irrespective of the purpose of nature of use contradicts the principle of obligation of the benefited in proportion to the benefit therefore in case of acquisition tax the system of graduated tax according to the nature of use should be applied. Fourthly, for a certain amount excessive of standard against the property inherited and donated rate of tax should be adjusted upwardly.
Fifthly, system of redeeming profits being gained by the development through development obligation or development profit should be established and through this system a certain portion from the increased value of the land price by the cause of administrative actions should be redeemed. Until such a time that this system is being established heavy taxation on the property and transfer income on the land to be further developed should be imposed. Sixthly, since the system of transfer income tax and property tax should mutually relate each other and discourage specious demand.
In this connection establishment of special consultative body being composed of specialists from the Ministries of Internal Affairs, Finance and Construction which are concerned with tax system on land is required. Furthermore what has been mentioned in the above are all concerned with the question of how strikes a balance between the prorogative of land ownership and public welfare which is also important issue for the tax system of the land therefore more comprehensive study on the financial policy, Policy on the capital market, stock market policy and land policy which include land management policy and land development policy should be undertaken simultaneously.
Government decided to implement the Improved measures of land transaction report system for the purpose of improving transfer income tax system as a part of real estate tax system under the broader spectrum of controlling speculation on the real estate from next year.
The details of these measures areas the following: Firstly, the area with obligation for there port (of the land report system) which is larger than 200 pyung and above until now (660 m^(2) ) in up,myon, residential area of city plan, commercial area, the district without designation of the use should be changed to 100 pyung and above; the industrial area ahs been changed from 606 pyung and above (2000 m^(2)) to 303 pyung;the green belt area has been changed from 400 pyung (1320 m^(2)) to 200 pyung and above. Secondly, concerning the land with residential buildings in the ci
발행 정보
1988. 檀國大學校 經營大學院 국내석사 학위논문