開發利益還收制度의 改善方案에 관한 硏究

개발이익 환수제도의 운영과 개선방안을 연구했다.

In 1970s urbanization and industrialization has collectively taken place for the advanced industrialized society. This has resulted in the concentration of populations and industries into the primacy and other cities. Therefore in urban area the supply of land has not been able to meet the demand of land for residential, industrial and public facilities. As a result, a rise of land price was inevitable and a floating money concentrated on the land. This led to the land speculation which became the social problems in 1970s. Moreover concentration of population into urban areas makes the government develop also makes the land price rise.

So the land owners have had the windfalls from the rise of land price. Because of rise of land price cannot be controlled practically, device to control only the abnormal rise of land price must be made. Therefore the transfer of development gains into society should be considered to maintain the social equity. In this thesis, the measures of improving systems for the transfer of development gains are considered. a) To improve the transfer income taxes, tax rates should be adjusted in accord with the grades considering area of land, the size of land ranks, etc. In case of the excess of certain sum, added taxes must be imposed on scale with grades. Thus the supply of land can be promoted.

And to improve the property tax, united property tax should be established. It should reverse the framework by a object into the framework by a person. Prescribing the limitation of land ownership, the landowners who have over the limitation must impose on the special added land tax. b) Development charge which is currently practiced in English and Singapore helps to improve the development gains social-transfer system. c) To successively establish the system for the social-transferring development gains, the size of development profits must be decided fairly and correctly.

So the current land-appraisal system needs to be united and the appraisal methods should be developed and operated by the use of a statistical system.

목차 第1章 序論 = 1 第1節 硏究의 目的 = 1 第2節 硏究의 範圍 및 方法 = 3 第2章 開發利益還收에 관한 一般論 = 5 第1節 開發權의 槪念과 土地所有權과의 關係 = 5 I. 開發權의 槪念 = 5 II. 開發權과 土地所有權과의 關係 = 8 第2節 開發利益의 槪念과 特性 = 9 I. 開發利益의 槪念 = 9 II. 開發利益의 特性 = 12 第3節 開發利益還收의 必要性 = 15 I. 社會 經濟的 必要性 = 15 II. 其他 理論的 必要性 = 17 第4節 開發利益 還收制度의 類型 = 19 I. 源泉的 還收型 = 20 II. 課稅型 = 22 III. 負擔金 徵收型 = 23 IV. 施設整備 負擔型 = 25 第3章 우리나라 開發利益 還收制度의 實態와 問題點 = 27 第1節 開發利益 還收制度 槪觀 = 27 第2節 開發利益 還收制度의 實態 = 31 I. 課稅制度의 實態 = 31 II. 非課稅制度의 實態 = 48 第3節 開發利益 還收制度의 問題點 = 51 I. 制度的 側面에서의 問題點 = 52 II. 技術的 側面에서의 問題點 = 55 III. 管理·運營側面에서의 問題點 = 59 第4章 開發利益 還收制度의 改善方案 = 62 第 1 節 現行 開發利益還收의 課稅制度上 改善方案 = 62 I. 讓渡所得稅制 = 62 II. 財産稅制 = 64 第2節 開發利益 評價上의 制度改善方案 = 66 I. 土地評價制度의 一元化 = 67 II. 土地行政電算化를 通한 開發利益의 統計學的 評價模型의 開發運用 = 70 第3節 開發負擔金制度의 導入·實施方案 = 81 第5章 結論 = 93 參考文獻 = 96 英文抄錄 = 101