不動産讓渡差益 決定方法의 改善에 關한 硏究 = A Study on the Decision Method of MAGINAL PROFIT from the REAL ESTATE TRASFER
저자
발행사항
[전주]: 全州大學校, 1998
학위논문사항
학위논문(석사)-- 全州大學校地域政策大學院: 不動産學科 1998
발행연도
1998
작성언어
한국어
주제어
KDC
329.000
발행국(도시)
대한민국
형태사항
iii, 63 p..
소장기관
tax Policy is required t,o be thoroughly examined in multilateral sides insteacl of being evaluated only by fragmentary methods. Because capital gains are a kind of unearned income. the logic that capital gains should be double taxed is not necessarily right. Equitability and efficiency are the postulates of the princip]e of taxation. However, equitability is the most important of all principles of taxation and should be given priority over the other principles. If there is any dissatisfaction at tax Payment,, it would not be from the amount of the tax. but in regards to the unequitability of the taxation.
The tax payment should also be imposed on capital gains like other incomes with the vertical and horizontal equitability, Moreover, our society recently transfered from a 'labor.-centered society' to a 'capital gains-cen tered society' quite rapidly and due to the prior· occupations and the capital gains of real estate almost all of the assets are moving upward toward the upper class of society.
Anyone who has lots of real estate can become a millionaire and the people who do not have any land are not able to become rich. They
gradually come to think that working hard cannot help them necome a millionaire and as a result, the wiII to work decreases and they wish to increase their assets at a shorter time. This thinking occurrs among the leaders of our society much at first while and the working class just looks at them. Consequently, the problems of real estate has already become the Achilles' tendon of the whole difficulties including other economic problems. Any problem in society cannot be solved without first solving the lelating problems of real estate.
However. for the cure to the seriousness of the situation. the tax policy is far from it. By doing enough their work for capital gains and anti-speculation, and by alleviating the effect of Yhe blockade of the transfer income tax. the transfer income tax System should have a device for accomplishing the two goals of the opposite policies. which are the efficient use of land and the acceleration of its development, For this. the extension of the scope of tax payers and the expansion of the lowest stratum of tax payments must be accomplished by abohshing every kind of preferential treatment. including tax exemption.
Also, to convert the decision-making process for transfer income tax to the practical bargained Price from the present system of the standard value of real estate based on the current prices. the tax payment corresponding to the actual transfer income tax margins should be realized and the device for raising the voluntary payment of transfer income tax and the I·atio of tax collection should be arranged. On the other hand, by converting the structure of the tax rates of transfer income tax to that of regressive taxation rates and removing all the preferential treatment for the long-term keepers of real estate. it is necessary to alleviate the measures of the effect of the blockade.
That is to say. the present method of payment for the transfer income tax should be improved in many respects.
First, the conversion of how to set the amount of the transfer income tax of land. for examp]e, has to be done differently from the present system which is based on the standard value of real estate and changed to a System based on the practical bargained price of it. Simultaneously. to prevent the mediation of the practical bargained price through a mutual agreement between the dealers. the recording system of real estate must be revised into a practical bargained price recording System.
Second, it is needed to reexamine the present System for the acquisition time of a regal fiction to eliminate the profits included in the transfer income tax margins from the innation. Also, there is a necessity for putting off the date of acquisition of the regal fiction that is now set by 1977.1.1 to 1980.1.1 or 1981.1.1. Besides, the ration applied in calculating the transfer income special deduction money should be flexible in relation to the practical wholesale price rise rates.
Third. this is another way of calculating the transfer income tax regarding the income as realized at the time of death and donation. It is considered that the income realization occurs at a chance of death or donation and at the time for calculating the amount of payment for an inheritance tax, the transfer income tax shoud be deducted from it. This is for solving the problem regarding equitable tax payments for spot donation and cash donation.
Fourth. the revision of the income tax law according to the principle of the practical bargained price from the present system of the standard value of real estate based on the current prices has to be made with the further improvement of land evaluation. Also. levying a transfer income tax on the base of a real estate transaction has to change the base of the calculating tax according to real income. The 63
special case for making decisions toward the standard-value by the exceptional rule in an unavoidable case also needs to be recalculated to realize all the transfer income margins occurred during the buying and selling of real estate.
Fifth. the structure of the tax ratio has to be more simplified and changed to regressive taxation rates. That is. dividing the transfer income into income from speculative transactions and income from normal transactions and it is proper to set the tax at 40-50% that is lower than at present regarding the quality of the income.
As mentioned above. by improving the method for determining the transfer income margins. the equitability for tax payments should be recovered and at the same time the transfer income tax system should move in the direction for the betterment of its efficiency. In addition, it should stop taking advantage of the transfer income tax to accomplish the goals of land policy. with inclding the anti-speculation of land. a stable price of land. the acceleration of the efficient use of land; it is time to make a decision for an improved policy that is consistent and therefore needs to appeal to the tax payers. Also. revisions need to be made regarding the ins and outs of the tax law. the regulations on the duty of confirming a sales contract. such as a real estate agent, the revision of the LNational and Utility Control Act, and the Real Property Act.
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