부동산거래 신고제도의 실효성 확보를 위한 조세법적 방안

• 영문명: The Improvement Plans on Real Estate Transaction Price Report System in View of Tax Law
• 발행기관: 한국부동산학회
• 저자명: 장기용(Jang, Ki Yong)
• 간행물 정보: 『부동산학보』不動産學報 第47輯, 119~137쪽, 전체 19쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2011.12.23

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating the real estate transaction price report system in view of tax law. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the re31 estate transaction price report system in view of tax law. (3) RESEARCH RESULTS In the results of this paper, it is most important that efforts to improve the method to determine the tax base of acquisition tax or capital gains tax exemption or reduction system than strengthening penalties. 2. RESULTS First, the method to determine the tax base of acquisition tax is the actual transaction price reported at the time of the acquisition in principle. The statutory standard price of fair market value should be applied only when paid-in acquisition is not or reported the actual transaction price is lower than it. Second, I would like to suggest introducing the system of income deduction for house, now being implemented in America, as a rational development plan to replace the present non-taxation system for one house per household. Third, reinforcing the penalties for false written agreement is important, but, efforts to improve the tax system to block the fundamental incentives of creating a false contract need to be followed.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 부동산거래 신고제도의 내용

Ⅲ. 부동산거래 신고제도의 운영성과와 과제

Ⅳ. 부동산거래 신고제도의 실효성 확보를 위한 조세법적 방안

Ⅴ. 결론

參考文獻

키워드

부동산거래 신고제도 취득세 과세표준 결정방법 양도소득세 비과세 또는 감면제도 실지거래가액 주택소득공제제도 1세대 1주택 비과세제도 the real estate transaction price report system the method to determine the tax base of acquisition tax The capital gains tax exemption or reduction system the actual transaction price the system of income deduction for house non-taxation system for one house per household