도시 및 주거환경 정비사업 거래과세의 문제점 및 개선방안

• 영문명: Reformation of Capital Gain Tax and Acquisition Tax for the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents
• 발행기관: 한국지역개발학회
• 저자명: 장정섭(Jang, Jeong-Sup) 고석찬(Ko, Suk-Chan)
• 간행물 정보: 『한국지역개발학회지』제28권 제3호, 181~204쪽, 전체 24쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2016.08.30

영문 초록

In the process of implementing the project for the maintenance and improvement of urban areas and dwelling conditions for residents, the capital gains and acquisition taxes have not been levied appropriately in the process of property transactions. These practices of taxation have caused some controversies over the equity of taxation. The purpose of this research, therefore, is to investigate the problems of property transaction tax system for urban renewal and redevelopment projects and to propose the ways improving the current malpractices of property transaction tax system. In order to effectively accomplish the aims of this research, the study reviews the literature on the property transaction taxes in the urban and residental renewal projects and utilizes case study method as well as questionnaire survey method to identify the problems and ways improving the current practices of levying capital gains and acquisition tax. According to the survey results, the respondents point out four problems of current property transaction tax system: the problem of considering the members right to residency as the ownership of housing, the problem of determining the exact period of ownership during the renewal project, the problem of applying different tax rates to the property transactions depending on the type of renewal project, and the problem of applying different tax bases for acquisition taxes to the buildings completed by the renewal projects. After analyzing the questionnaire survey results, this research proposes that some of the problems can be improved by notifying taxpayers, public officials and lawmakers of the problems of current tax system and revising the legislation related to the current practices in the process of maintenance and improvement of urban areas and dwelling conditions for residents.

키워드

양도세 및 취득세 개선(Reformation of Capital Gain Tax and Acquisition Tax) 도시 및 주거환경정비사업(Maintenance and Improvement of Urban Areas and Dwelling Conditions for Resident) 거래과세제도(Property Taxation on Transaction)