Earticle

초록

영어

This study reviews an overview of the current local tax system of real estate and provides the directions for developing tax system for real estate in the Local Tax Law. The taxation of acquisition of real estate are Acquisition Tax, Registration Tax, and Local Education Tax. The taxation of holding real estate are Property Tax, Aggregate Land Tax, Urban planning Tax, Community Facility Tax, Farmland Tax, Business Place Tax, Inhabitant Tax, and Local Education Tax. The property tax system was renewed by reinforcing taxation on real estate holdings. This includes a progressive aggregate land tax consolidating the property tax on land. In addition, the tax burden on a land-holding should be raised up.

목차

I. 서론
 II. 현행 세법상 부동산 관련 세제의 개관
 III. 부동산의 취득, 보유 및 양도관련 지방세
  1. 부동산관련 지방세 개관
  2. 지방세법상 부동산의 평가
 IV. 지방세법상 부동산관련 세제의 개선방안
  1. 부동산 취득관련 세제의 개선방안
  2. 부동산 보유관련 세제의 개선방안
 V. 결론
 참고문헌
 Abstract

저자

• 盧賢燮 [ 노현섭 | 경남정보대학 경영정보계열 조교수 ]

참고문헌