부동산활동에서 본 취득단계의 세제에 관한 소고

• 영문명: An Examination of the Taxation System on Acquisition Steps Viewed at Real Estate Activities
• 발행기관: 한국부동산학회
• 저자명: 장민영(Jang, Min Young)
• 간행물 정보: 『부동산학보』不動産學報 第39輯, 214~228쪽, 전체 15쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2009.12.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES This study purposes to analyze the current regulations of an acquisition tax and a registration tax and the status of taxation and to present problems and improvements of taxation systems at the stage of acquisition. (2) RESEARCH METHOD This study approached the purpose, centering on theoretic aspects on real estate taxation systems related with acquisition of real estate, rather than approach positive approaches such as questionnaires or public opinion censuses. (3) RESEARCH FINDINGS This study groped for the stage of taxation system at the stage of acquisition in real estate activities through theoretic consideration on real estate activities, grasped the status and problems of the taxation systems at the stage of acquisition, and presented improvements. 2. RESULTS The studies on reasonable improvement ways for local taxation systems suggest that the ways to solve problems in acquisition tax and registration tax to simplify taxation system, to alleviate transaction tax, and to fix tax-income structure, centered on holding tax.

목차

Ⅰ. 서론

Ⅱ. 부동산취득활동의 이론적 고찰

Ⅲ. 부동산 취득관련세제의 현황과 문제점

Ⅳ. 취득단계세제의 개선방안

Ⅴ. 결론

<참고문헌>

키워드

local taxation system acquisition tax registration tax