土地去來稅制에 관한 硏究

토지거래 과세와 신고·허가제도의 역할 및 개선방안을 연구했다.

Recently a social problem such as sharp raise up of land prices and disorder in land transactions are being prevailed and the controlling measures against these, for example, notification system of standard land price, reporting and permitting system of land dealings are taken however, no great remedy has been made. This study, thus, at this stage, noted to the fact that roles and functions of the land taxation system have newly becoming important in supplementation of the countermeasures, based on the determination that there is a need to be revalued that what is role of the land taxation system plays for in controlling the land prices as a systematic institution.

This study, therefore, is to seeka solution in establishing the taxation system of the land purchase and sales dealing which may converge the developing trends of the current real estate transations reevaluating the significance of the land taxation system in conjunction with the policies for the land. As for the method of study, the taxation system of land was considered under classification of acquisition, possession and disposition of land taking the method to approach and analyze in the sense of comparative science to the theoretical system and problems upon research of references on the taxation system of land at home and abroad.

In order to facilitate the comparative analysis of the above, foreign taxation systems are introduced, taxation systems on the land dealing in acqusition and disposition of our country are emphatically considered, and analyzed the raise up ratio of land prices and its dealing status of the controlled and reported areas in accordance with the reporting and permitting systems of land dealings in order to establish relationship between the taxation system and policies of the land, and emphasized the functions as political means of stabilization of prices and efficient utilization of land under the land taxation system.

As a result of this study, the problem areas in the taxation system of land dealings are of the facts that fair transactions of land and reasonable compensation and tax assessment can not be expected because of the different prices are being applied when tax is assessed, utilization and transaction of land are made due to the pluralization of land prices, and problems in operation of system concerning to land registration are introduced.

Moreover, in case of acquisition of land, the acquisition taxes are contradictory to the principles of responsing to ability or profit since the tax rates are being applied unilaterally without distinction of use of the land, and the estate tax and the gift tax bring forth the problem of evaluation of property to be assessed the tax since it is a merely transfer of estate. In case of transfer of a land the capital gain tax is for restraining the speculation in real estate dealings but a smooth supply of land makes it difficult due to unrealistic assessment of tax standards and the tax rates are being favorably applied to protracted possession.

Besides this the effectiveness is being declined due to the range of non-assessment and exemption or deduction of taxes is too wide. In order to solve these problems adoption of an appropriate progressive rate of the acquisition tax is required and a supplementation in system for matters of evaluation for estate tax and gift tax is also required.

The assessment standards of capital gain tax should be realistically adjusted and be made available to do function to restrain the speculation in real estate dealing as taxation system, and the tax rates, regardless of term of possession, applying the progressive rates subject to the amount of gain and thus makes restraining raise up of land prices and smooth supplying of land, and to lessen the range of non-assessment and exemption of reduction of taxes for reasonable operations of the tax system. In addition to the above, establishment of a professional agency dealing the land administration totally as to the real estate matters is to he required.