우리나라 讓渡所得稅制의 改善方案에 關한 硏究

부동산 투기 억제 기능을 중심으로 양도소득세제를 연구한다.

The capital gains tax system has been revised and enforced for the purpose of the policy of the tax system than the original function of the tax system, but criticized because it is a displaying system for the measure after work. It is difficult to object because it has strengthening the division of income as a growing course, and promotion of using the utilizing the territory. It has been pointed out the efficent policy of real estate speculation confrolling than the expectaion for the sharing of supply of income or the oringinal fuction of the task of income or the fund since the capital gains tax was made newly.

In the place which is needed to controll the real estate speculation socially and economically like korea, the tax will be strengthened more and more even if the social cost will rise. That the result fell short of out expectation of this capital gains tax is because the agent didin't catch the real amout of dealings correctly because of the large extent of the reduction of and exemption from taxes. So, the thing we do first is to make the system for the practice of the purpose of the capital gains tax, when it is practiced most all the main purpose must be pointed to improving effort. There are many legislational problems l studied on.

First, we can't find out exact real price because depending on diclosure price in estimating capital gains tax. To apprise it actually, we consider over altering to real price estimating principles. Second, we have to decrease the condious of tax exempt and tax free of ◁원문누락▷