양도소득세의 실지거래가액 신고실태와 개선방안

부동산 양도소득세 실지거래가액 신고실태와 개선방안을 연구한다.

The purpose of this paper is to explore the problems of the real estate capital gains taxation by surveying real transaction prices in Deajeon and Cheonan, and hence suggest their solutions. It was suggested that real transaction prices to be reported to the National Tax Service by surveying. The surveying results are follows: 1. Major transactions are on lands and houses(including apartments) which are exempt or deduct. Those are the houses which has been occupied by one-house one-household, and farmland which has been cultivated for over 8 years by the owners themselves. 2.

These area should calculate their capital gains based on by real transaction prices, but it has taken for granted to 'report the under-estated' sales price and reduce their 'Capital gains tax' and 'Acquisition / Registration tax' burden accordingly. 3. Some of sellers are trying to reduce the real transaction prices, even though they should report their capital gains by real price. They think the capital tax rates and acquisition/registration tax rates are quite high. 4. Real estates sellers are trying to reinvest those earned money to the real estates, because the real estate is respected to give much higher returns than banking rates.

To make taxation more fairly, it was suggested : 1, The prevalence of 'fake sales contracts' limited the effectiveness of policy-oriented tax measure. To overcome this problem, both National Tax Service and local tax authorities need to coordinate and check the reported prices. 2, Tax payers think that capital gain tax rates and acquisition / registration tax rates are much higher than that they want. National Tax Service and local tax authorities need to adjust the tax rates. 3, Special deductions and exemptions in capital gains taxes should be determined more on the basis of fair taxation and revenue sources, and, less on the government's social and political policy factors.

4, The korean taxation system's involvement in the real estate transaction is fatally flawed in the sense that the seller's sale price reported to the National Tax Service and the buyer's acquisition price reported to the local tax authority doesn't match each other, and as a result, the effective tax burdens for those transfer taxes have been quite low. To overcome this problems, the way to calculate tax on capital gain should be supplemented in a way report to local tax authorities when it was neglected to report and finally leading to a tax evasion to those who bought land or houses. The results of this paper come from surveying and research only Deajeon and Cheonan area.

Finally I would like to suggest more research and development to settle a taxation system most suitable for fairness and efficiency of taxation in the future.