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친환경적 재산세제 개편 방향

연구 요약

연구 요지 (AI)
건물의 온실가스 감축을 위한 친환경 재산세제 개편을 검토한다.
초록
The government of Korea 26.9 percent of greenhouse gas emissions from buildings sector, which accounts for the various programs to reduce greenhouse gas emissions has been introduced. First property tax exemption system through the construction of green building, renovation, expansion, induced by the active will be able to reduce the green house gas emissions. United States and other developed countries, the green building certification system or energy efficiency rating and certification system for property tax relief to help the building sector, in conjunction occurs in the reduction of green house gases that are committed to.
Green Building in Korea in 2010 for the acquisition of acquisition and the introduction of the exemption system in 2012 for green building property tax exemption system was introduced, the one-time property tax deductible as acquisition and ensure its effectiveness, so if you can is questionable, therefore, the current local statutory property tax system and international green building on the property Tax Section of the legislations after review in g such property taxes imposed in the system environmentally friendly enhancements, property holdings feature perspective rather than a house or building used in terms of property taxes imposed system transition the necessity of property tax exemption for environmentally friendly buildings, including the effectiveness of the review is to improve the quality of people s lives.

발행 정보

2012. 한국국가법학회 『국가법연구』 Vol.8 No.1