Earticle

초록

영어

The goal studying this theme is to provide improvement measures by drawing existing problems of acquisition tax and registration tax for real estate in order to present measures of local financial expansion as well as to achieve fair taxation, to give conveniences to tax payer and to win confidence. Therefore, in regard to characteristics of taxation object for acquisition tax and registration tax and decisive structure of taxation standard value amount, I can point out problems as follows; First, per taxation article structure which double impose acquisition tax and registration tax of acquiring things, it cause labor budget wastes as well as to give tax payer inconveniences and disadvantages. Second, by applying taxation standard, as the current standard amount is lower than real bargain value amount, it makes disorder of tax systems because of registration of registration value price and it also cause tax resistance by applying real bargain value price. Third, during process of deciding individual declared land value price which is the current standard value amount of land, it falls short of numbers of standard land of declared land value price, lacks of survey of survey structure, lacks of numbers of public officials who are surveying & calculating individual declared land value price and lacks of specialization of its public officials. Further, standard value price of buildings is low and various index applications are not reasonable. As acquisition tax and registration tax close associated with our normal life methods, during process of making correction, definition, application and assessment, more depth theoretical study and phenomenon analyses based on considering of various particularity for practical applications should be proceeded

목차

I. 서론
 II. 취득세와 등록세의 변천과정
  1. 1970년대의 변천과정
  2. 1980년대의 변천과정
  3. 1990년대의 변천과정
  4. 2000년 지방세 체계
 III. 취득세와 등록세의 중복과세 문제
  1. 이중 신고납부 제도가 납세자에게 불편초래
  2. 신고납부제도가 납세자에게 불이익 처분
  3. 이중 신고납부 제도가 인력 · 예산 낭비
 IV. 취득세와 등록세의 과세표준 적용에 대한 문제
  1. 허위신고 등 납세자 불신초래
  2 시가표준 미현실화와 기준가격 적용의 비현실성
 V. 취득세와 등록세의 시가표준액 결정구조 문제
  1. 토지 시가표준액 결정
  2. 건물 시가표준액 결정
 V. 결론
 참고문헌
 Abstract

저자

• 김철영 [ Cheol Young Kim | 창원대학교 세무학과 교수 ]
• 김윤기 [ Youn Ki Kim | 창원대학교 평생교육원 강사, 창원시청 세무팀장 ]

참고문헌