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李萬秀 淸州大學校 1981 論文集 Vol.14 No.1
The transfer income tax is a tax system adopted as an improvement of the income tax system and a heavy imposition on property income. The capital gains is an income from sale and delivery, exchange of goods, and investment in kind without regard to the registration of assets. There are three kinds of transfer income, i.e. tax transfer income and tax-free income and transfer income of tax-exemption. The kinds of transfer income to be taxed are as follows. (1) the intone from the transfer of land. (2) the income from the transfer of a building. (3) the income from the transfer of other assets. The sum amount of transfer income is the amount of money that comes from the transfer of assets and the necessity and \900,000 are deducted. As I described formerly of tax-free income and the transfer income of tax-exemption, here I state about a luxurious house whose floor space is over 100 pyeong and whose total area is 200 pyeong, and whose total transfer amount of money is over \50,000,000. Though it is made a rule to calculate out the transfer amount of money or acquisition amount of money by actual transaction if the actual transaction is uncertain, the transfer income tax is calculated by the standard current price. The method to fix up the standard current price are as follows. (1) to decide by a certain manifying power in a region specified by the administrator, of the office of National Tax. (2) to decide by the taxation current price standard of local tax law in the other region. So there are much abilities to bring about public discontent in imposing the transfer income tax in according to the above tax system, but it is formulated to repress the real estate speculation and to fix the rational tax administration in our country.