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재산세 부담의 공평성 실증연구 : 서울지역 공동주택을 대상으로
천명철(Cheon, Myeong-Cheol),남황우(Nam, Hwang-U) 경기연구원 2021 GRI 연구논총 Vol.23 No.1
As property tax on houses is being charged by sum of land and building market price since 2005, houses with the same market price should be taxed equally. Hence, verifying traded houses’ real transaction price, the declared housing price which is a basis for property tax, and tax amount that taxpayers actually burden has significant meaning for confirming fairness in property taxation. In this report, we compared about 12,000 standard houses’ real transaction price, the declared housing price, and determined tax amount that actually traded in Seoul based on declared housing price and property tax in 2019, found that calculated tax amount varies because of housing type and regional assessment ratio. In addition, applying tax limitation(ceiling) on property tax brought gap between the calculated tax amount and the determined tax amount, resulting another unfairness among taxpayers. Therefore, to relieve unfairness in property tax, we suggest that deviation of the assessment ratio should be reduced, reestablishment of authorities’ role and responsibility as well as convergence by continuous monitoring on the declared price is needed. Also, we proposed gradual abolish plan with flexible operation plans suitable for regional conditions, and notification of tax limitation relief amount on property tax bill to make improves in tax limitation.
Streptomycin의 약욕에 따른 양식 어류(넙치, 조피볼락, 참돔)의 근육조직내 잔류량의 변화
김석,천명선,정희식,정원철,김동혁,손호영,민원기,이후장 한국식품위생안전성학회 2007 한국식품위생안전성학회지 Vol.22 No.1
The residue depletion of streptomycin was investigated in the olive flounder (Paralichthys olivaceus), rockfish (Sebastes schlegeli), and red sea bream (Pagrus major) after consecutive three days treatment with dipping water at a dose of 20g/ton water. Fishes were sampled for muscle on 1st, 2nd, 3rd, 4th, and 5th day after treatment. Streptomycin concentrations were determined by high performance liquid chromatography with tandem mass spectrometry. The recovery rates of streptomycin in muscle samples ranged from 87.2 to 102.3% and from 80.4 to 94.1% for the concentration of 0.05 mg/kg and 0.1 mg/kg, respectively. Streptomycin concentrations detected on the 1st day after treatment were 0.066, 0.058, and 0.073 mg/kg in muscles of olive flounder, rockfish, and red sea bream, respectively. At day 2, residue concentrations of all samples were believed to decrease to lower than 0.05 mg/kg, the detection limit. From results of the present study, a withdrawal period of streptomycin is proposed on 3 days after consecutive three days treatment with dipping administration at a dose of 20 g/ton water to avoid the presence of excessive residues of the edible muscles of olive flounder, rockfish, and red sea bream. The present study showed that residue concentrations of streptomycin decreased to below 0.05mg/kg after treatment 2nd day.