우리나라의 讓渡所得稅制의 問題點과 改善方案에 관한 硏究 = (A) study on the problems and reforms of capital gains tax system in Korea

다국어 초록 (Multilingual Abstract)

It is difficult to. realize fairness am efficiency in the tax administration, unless the procedures for the the settlement of taxes are not appropriate.
The emphasis on capital gains tax. which started out as a form of speculation restraint tax, has been placed on it's role as on diffective policy measure in in restraint speculation rather than on its original function as a tax source from disposal taxes has been as being a failure.
But, the importance of capital gains tax that are actually realized has been felt more praminently than ever before, the current system is unable to estinate the exact extent of capital gains realized through real estate investment or speculation and absorb any excess portion as taxes, basically, it is caused by a melthodological problem in the scope of the excess.
Moreover, there are very complicated rates and many exemption items under the current system which interfere with equity am objectivity consideration, and the dual structure of high. tax rates and low applied rates have resulted in a high non-compliance rate, bringing about a freezing effect on transactions and frequent tax deferrals.
In addition, excessive tax, benefits for long-term ownership have impeded effective land utilization, while there have been insufficient countermeasure against illegal transactions such as unregistered ownership transfers made possible by an unreliable and unrealistic document processing system which allows for such improprieties as foregoing intermediate registering deed titles under false names.
Therefore, the focus of the reform for the capital Gains Tax System of the dual policy objectives of eliminating real estate speculation factors by sufficiently absorbing capital real speculation gains, and working to restrain transaction freezes and promote of real estate.
In order to improve such point at issues the devices are as follows :
1. The basis of determination of the disposal gain must be changed from standard market rates to actual transaction amount so that taxes may be imposed on the actual gain.
2. I think we must be changed from the current government Imposition system to the self assessment system.
3. Non-taxable and exemption be drastically reduced and a special income tax exemption system must be introduced and applied to those who have justifiable reasons for non-taxation or exemption.
4. Under the premise of switching the disposal gain criteria to actual transaction amount, there must be a sizable decrease in 'tax rates and a lowing of long-term ownership criteria from 2 years to 1 year.
5. The real estate registration system must be improved so that the actual transaction amount is recorded on the deed and collusion between the transaction parties is prevented In the case where the recorded transaction amount is less than legal standards such as the standard market rate, there must be legal recourses for the recording of amount in line with such separate standards.
6. Since the non-compliance rate of capital pins tax is higher than other tax sources, the international arbitration board must be placed under the direct supervision of the President or the Prime Minister, and relief provided in the farm of expedient in case of requests for review as a part of improvements to the overall review and relief system to ensure taxpayers' rights.

목차 (Table of Contents)

• 目次
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍 및 方法 = 2
• 第2章 讓渡所得稅의 理論的 考察 = 5
• 第1節 讓渡所得稅의 意義 및 機能 = 5
• 1. 讓渡所得稅의 意義 = 5
• 2. 讓渡所得稅의 機能 = 5
• 第2節 讓渡所得稅에 대한 論爭 = 9
• 1. 課稅肯定論 = 9
• 2. 課稅不定論 = 10
• 第3節 우리나라 讓渡所得稅制의 特徵 = 11
• 1. 制限的 列擧主義 = 11
• 2. 分類課稅 = 11
• 3. 賦課課稅制度 = 12
• 4. 居住者와 非居住者의 課稅方法 同一 = 12
• 5. 稅率 = 12
• 6. 二元的 讓渡差益 決定方式 = 12
• 第4節 外國의 讓渡所得稅制 = 13
• 1. 美國 = 13
• 2. 英國 = 15
• 3. 日本 = 16
• 4. 臺灣 = 18
• 5. 各國의 讓渡所得稅制 比較 = 19
• 第3章 우리나라 讓渡所得稅制의 現況 및 實態 = 25
• 第1節 讓渡所得稅制의 變遷過程 = 25
• 1. 不動産 投機抑制稅의 施行 = 25
• 2. 讓渡所得稅의 施行 = 25
• 第2節 讓渡所得稅 行政의 發展 = 28
• 1. 基盤造成段階(1975~1980年) = 28
• 2. 課稅資料의 電算處理 段階(1981~1989年 ) = 29
• 3. 公示地價의 導入(1990年 以後) = 30
• 4. 不動産讓渡 事前申告制度 導入 = 31
• 第3節 우리나라 讓渡所得稅制의 現況 및 實態分析 = 32
• 1. 課稅方式 = 32
• 2. 課稅對象 = 34
• 3. 非課稅 및 減免 = 35
• 4. 課稅標準 = 38
• 5. 稅率 = 42
• 6. 特別附加稅와의 比較 = 44
• 第4章 問題點과 改善方案 = 49
• 第1節 問題點 = 49
• 1. 讓渡差益 決定方法의 問題點 = 49
• 2. 賦課課稅制度의 問題點 = 52
• 3. 非課稅 및 減免制度의 問題點 = 52
• 4. 課稅對象 資産의 問題點 = 54
• 5. 稅率 및 長期保有資産의 問題點 = 57
• 6. 課稅不服에 관한 問題點 = 60
• 7. 賦課·徵收上의 問題點 = 62
• 8. 課稅資料의 問題點 = 64
• 9. 土地超過利得稅 · 特別附加稅 · 讓渡損失移越控除 等의 問題點 = 67
• 第2節 改善方案 = 68
• 1. 讓渡差益 決定方法의 改善 = 68
• 2. 不動産登記法의 改定 = 71
• 3. 申告納付制度로의 轉換 = 73
• 4. 課稅對象 資産의 擴大 = 74
• 5. 非課稅 및 減免制度의 縮小 = 75
• 6. 合理的인 稅率構造 = 77
• 7. 課稅資料의 徹底한 蒐集 = 78
• 8. 課稅不服의 改善方案 = 79
• 9. 徵收率의 提高 = 82
• 10. 長期保有資産의 特別控除制度의 改善 = 83
• 11. 土地稅 行政의 一元化 = 83
• 第5章 結論 = 85
• 參考文獻 = 89
• Abstract = 93