讓渡所得稅의 課稅에 관한 硏究

양도소득세 과세제도와 부동산시장 정책을 고찰했다.

While the speculation had been widespread in the real estate market, recently the market has been sluggish. Whenever this real estate market fluctuated, the government employed new policies, mainly to curb the speculation but someimes to activate the business. And these frequent policies brought on the result that the government are always draggled by the real estate business fluctuations. However it is the most important function of the real estate policy to keep in harmony the both extremities, that is the speculation and the stagnation. Presently the legal institutions and the administrative measures are the main policies to solve this problem.

The Transfer Gains Tax as a taxation system might be the most prominent measure of the legal institutions, and the announcement of the specified area and the tax rates are the essential part of the Transfer Gains Tax has an influence on the fluctuation of the real estate market and how a desirable real estate business can be maintained by operation this institution appropristely.

It has reduce exemption object of tax exemption of Transfer Gains Tax, continually it has to manage after the matter strictly to rest by exemption object of tax exemptions, also guide by exemption part of tax exemption of production motion part, it well be good to use study development cost and labor welfare improvement and so forth and as much exemption part about exemption part. Thirdly, it must amend from levy taxation way to report taxation institution decision method.

To decide in advance liability to taxation as changing from levy taxation institution, remove tax evasion in pulling in advance tax report time of taxes law punishment law, also will culture tax morality and honesty of all people. The current institution has a low Acceptance percentage because it decided to tax Transfer Gains Tax. It did not show the investment control effect of the purpose of Transfer Gains Tax. As the purchaser collected the Transfer Gains Tax of seller, it has to enforce payment for the nation's with holding system.

In aspiration of investment ideal in real estate control and labor intention is an important problem to solve for our nation to enter an advances national line through industrialization. Even though real estate capital save through production business, if all of us are interested in only real estate, earns more profit on the real estate side, the nation economy is clear to stop or go down. Current Transfer Gains Tax is more effective than any taxes. For the time being, we must increase more and more the effect of Transfer Gains Tax institution to fix and to put into work the taxation of possession step.