미국의 주택 양도소득세제와 시사점

• 영문명: Capital Gains Tax in the United States and its Implications for Korea
• 발행기관: 한국부동산학회
• 저자명: 이상신(Lee, Sang Shin)
• 간행물 정보: 『부동산학보』不動産學報 第54輯, 74~83쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2013.09.30

영문 초록

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to investigate the implications for capital gains tax on residence in Korea via consideration of capital gains tax in the United States on residence. (2) RESEARCH METHOD This study is conducted by field investigation and confirmation of practical contents after access to relevant webpages, as well as domestic and foreign literature review. (3) RESEARCH FINDINGS This study set out to investigate the implications for capital gains tax on residence in Korea. So I examined the capital gain tax on residence of the United States. As a result. the capital gain tax on residence of South Korea turned out to have some difference with that of the United States. The findings led to the following Results. 2. RESULTS First, there were generally no differences in types & scope of residence as the subject of taxation. concept of transfer. and deduction of main residence in the United States when compared to those in Korea. Second, there were partial differences in calculation of capital gains as the concept of basis is used. Third, Korea applies non-taxation to residence under 0.9 billion won when two-year ownership requirements are satisfied. but the United States demands two-year ownership and two-year residence requirements and limits only amount of deductions without consideration of size and price of residence. Fourth, even in case of imposing capital gains tax. low-rate taxation is applied when compared to usual income. Fifth. the United States recently reduces tax favor such as exempting benefits of nonqualified usage to intensify taxation on capital gains. Finally, exemption of capital gains tax on obtaining residence recently published by the government may have problems from the aspect of the fairness in taxation. It is needed to examine low-rate taxation when compared to usual income like the United States or application of fixed amount of income tax deduction regardless of size and price of residence.

목차

Abstract

Ⅰ. 서론

Ⅱ. 주택의 종류와 범위

Ⅲ. 양도의 범위

Ⅳ. 양도소득의 계산

Ⅴ. 비과세 및 감면

Ⅵ. 결론 및 시사점

參考文獻

키워드

미국의 양도소득세 양도소득의 계산 주된 주거 2년 보유요건 거주요건 Capital gains tax in the United States Calculation of capital gain Main residence Two-year ownership requirement Residence requirements