不動産 讓渡所得稅制에 관한 硏究

부동산 양도소득세제의 도입 배경과 제도 개선을 연구했다.

In 1975, an introduction about the total income tax not only helped taxpayers in reporting their non-business income sincerely and fairly, but also referred to the substantial effect on tax policy related to the transaction of real estate. For giving a special attention to the restriction of speculative buying and selling of real estate(real estate fraud), real estate tax had to be separated from the total income tax. This independent tax is called the real estate income tax. Since the real estate income tax was enacted and was in force, it also has been changed to a better way from year to year.

Furthermore, these sorts of changes must be continued and improved in its main purposes, which is the fair taxation and the fair refund, the restriction of real estate fraud, and the effective use of real estate. First of all, selling or purchasing price of real estate must be reported with an exact price, which is called the cash-basis-method, instead of the standard-basis-method. Most of people, who use cash-basis-method, usually report under-priced amount unfortunately.

To overcome this obstacle, the exact price used for the transaction of real estate has to be used and stated on the spot of real estate note, and it should be treated as a special list to look out in detail even after the transaction. Also, the special list must be managed with experienced inspector. Second, one family-one apartment rule (except luxury apartment) has been not taxed as a whole. Under the reasonable rules and procedures, part of taxation will be much more flexible rather than none taxation as a whole amount.

Third, a special tax exemption for taxpayers who have had their real estate for a long time; however, this rule must be eliminated for the use of real estates in a more useful way. Fourth, we need to consider that the real estate income tax should be included in the total income tax and it should be taxed in the same period on the same tax year. Fifth, the proper word and definition about real estate fraud must be stated exactly on the governmental law, but not to be against the federal tax law. The last of all, a great improvement on administration of tax work could help taxpayer for finding out his/her own right easily.

As a matter of fact, the national tax justice only judges the national taxes, but they should expand their work to the local tax, and name them 'the federal tax justice'. Moreover, the federal tax justice should be directly related to the president or vice president to acquire deep trust from the taxpayers, so the taxpayers can exercise their rights in a fair way. As stated above, we looked over the plan that I pictured a blueprint on the real estate income tax. Consequently, my blueprints will help to restrict too much investment on real estates just like a fraud, to get enough tax budgets, and to improve fairness and effectiveness of the real estate income tax.