연구 요약
연구 요지 (AI)
부동산 평가를 중심으로 양도소득세제 개선방안을 연구한다.
초록
In Korea, the capital gain tax or the transfer income tax has played such socio-political roles as redistribution of incomes, heavy taxing of unearned incomes and control of real estate speculations in addition to the fiscal roles. It cannot be denied that the capital gain tax has been operated as socio-political tool, but the capital gain tax has caused various problems as follows; First, because the taxable objects are lands and buildings, their capital gains have been taxed on the basis of tax payers' reports and in reference to their standard market prices.
To be more specific, the relevant code specifies that the capital gain out of the actual transaction should be taxed, but in general, such capital gains are calculated based on tax payers' reports and in reference to the standard market prices. In other words, as the reported capital gains are assessed according to the standard market prices, such problems as tax evasion through conspiracy between parties concerned or between tax payers and tax officials or through other illegal conspiracy can be prevented more or less.
Moreover, the standard market price system can help to computerize the taxation criteria and taxed amounts as well as the decision-making procedures, and ultimately, contribute to an efficient tax adminstration. In contrast, the capital gain report system based on the actual transaction prices may allow for false contracts through conspiracy between parties concerned, or between tax payers and tax officials, all of which may lead to tax evasions or irregularities of tax administration. Nevertheless, such negative aspects of the capital gain report system based on the actual transaction price system may be prevented by various systems.
Namely, the capital gain report system based on the standard market prices must conflict with the spirit of the income tax, although it is convenient in terms of tax administration. In this vein, it can be concluded that the capital gain report based on the standard market prices may impede a fair taxation of incomes. Second, as the capital gain tax has been exempted or reduced widely, the high-income class has greatly benefited from the tax system because such exemptions or reductions have been enjoyed largely by the high-income class.
As a result, the capital gain tax system has been criticized for various problems impeding fair taxation, neutral taxation, people's universal tax obligation, simple taxation, efficient tax administration and stable fiscal revenues. In short, the capital gain tax system has been operated, being biased with its taxation policies. Third, the capital gain tax rates are higher than other tax rates, and as a result, the capital gain tax system has served to freeze individuals' properties, while relying too heavily on the principle of "one house for one family" only to infringe upon people's rights to move.
Such an unrealistic principle has acted to raise the prices of large detached and apartment houses. Moreover, since the capital gain tax code has been too frequently amended, tax payers could not understand its complicated structure, laying various complaints to the tax authority. The reform measures to solve such problems can be suggested as follows; First, in order to solve the chronic problems of tax evasions and unfair tax burden between classes, it is essential to change the capital gain report system based on the standard market prices into a system based on the actual transaction prices.
On the other hand, in order to check the actual transaction prices, it is necessary to adopt a real estate notary system. In addition, in order to prevent false reports about transaction prices through compromise between parties concerned, it is essential to computerize the prices of individual land lots and houses into a database.
In order to effectively manage the records of actual transaction prices and thereby, trace individual real estate prices precisely, it is deemed necessary to enact a code which will specify that the acquisition prices being applied to luxury houses should be applied to all real estates, and thereby, prevent any conspiracy between parties concerned and lay a groundwork for a fair taxation. Moreover, in order to tax the capital gains uniformly, it is necessary to abolish the exemption and reduction cases and instead, adopt a taxation delay system or a life-long exemption/reduction system.
On the other hand, the current system which applies the taxation criteria differently depending on whether the real estate transactions are speculative or not does not seem to be reasonable because the criteria may be applied arbitrarily. Whether a real estate transaction is speculative or not, the same criteria should be applied undifferentiatedly. If the code cannot be amended to such an effect, the scope of the speculative real estate transactions needs to be narrowed for fair tax burdens. Second, it is necessary to narrow the scope of exemptions and reductions.
Reductions for self-owned farmlands and exemptions for "one house for one family" as well as all the other exemptions should be replaced with non-taxation or deferred taxation. To this end, it is necessary to introduce the life-long exemption/reduction system being operated in Canada or the deferred taxation system being operated in the United States. In addition, it is also deemed necessary to differentially tax the capital gains depending on uses of the real estates (housing and business, or business and non-business) and apply the deferred taxation system to "one house for one family".
Otherwise, it may well be desirable to allow only the "one house for one family" to be exempted from the capital gain tax in case its value does not exceed a certain level (for example, 400 million worts when the couple asset value is summed up). Third, despite the current capital gain tax is sort of comprehensive income tax, it is operated as independent tax being separate from other taxes. Therefore, it is d
발행 정보
2003. 건국대학교 국내석사 학위논문