주택에 대한 양도소득세 중과세제도의 헌법적 한계

• 영문명: The Constitutional Limits for the Heavier Tax System of Capital Gains Tax on Housing
• 발행기관: 한국부동산학회
• 저자명: 장기용(Jang, Ki Yong)
• 간행물 정보: 『부동산학보』不動産學報 第43輯, 267~284쪽, 전체 18쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2010.12.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES This paper focuses on evaluating the heavier tax system of capital gains tax on housing the Constitutional view. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to the heavier tax system of capital gains tax on housing and constitutional regulations. (3) RESEARCH FINDINGS In the results of this paper, in is most important to be more focused on the tax exemption on the basis of the length of residence in the current capital gains tax on housing. 2. RESULTS First, it is necessary to lower the high tax rate of capital gains tax so as to resolve intrusion on principle of equality and the property right. Second, taxation on the nominal income from inflation, which is only used in the capital gains tax system must be abolished. Third, it is desirable that the annual tax multiplied years method used in France be adapted to ease the bunching effect. Four, the current tax relief measure taking the form of exemption provided toward only one house ownership per one family should require more strict residency test, and the partial exclusion into the taxable income.

목차

I. 서 론

II. 주택에 대한 양도소득세 중과세의 내용 및 외국의 입법례

III. 주택에 대한 양도소득세 중과세규정의 헌법적 평가

IV. 주택에 대한 양도소득세 중과세제도의 개선방안

V. 결 론

<참고문헌>

키워드

주택에 대한 양도소득세 중과세 헌법적 관점 거주기간기준 평등의 원칙과 재산권에 대한 침해 연분연승법 The heavier tax system of capital gains tax on housing the Constitutional view the basis of the length of residence intrusion on principle of equality and the property right the annual tax multiplied years method