자경농지 양도소득세 면제제도의 연구

자경농지 양도소득세 면제제도의 문제점과 개선 방향을 검토했다.

This study suggested fundamental problems about the exemptions from capital gains tax for farmlands cultivated for more than 8 years. Results of the study summarized as follows. First, the exemptions from capital gains tax for self-cultivating farmlands should be abolished. Second, farmlands newly acquired because of returning to farming should not be taxable in terms of acquisition tax. When farming association corporations or agricultural corporations obtain farmlands, acquisition tax should be reduced by 50%. Third, the income of agricultural machine rental business should not be taxable. Taxation support about technology development of agricultural machines should be increased.