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부동산 매도에 대한 세법적용 연구

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Author(s)
윤영섭
Issued Date
2009
Abstract
In Korea of the narrow country, because real estate should be used efficiently, the policy for real estate is very importance. Country's real estate policies through a lot of tax policy is underway, because of the impact of tax the real estate prise fluctuations were harsh in the past practices of view, so the effects of real estate policy through tax policy will be predictable and controlled.
As selling real estate occurred income is being taxed by classified as business income or capital gains tax, and business income and capital gains to calculate the differences, even the same real estate transfer tax based on feasibility, instantly becomes a tax burden differences will occur. Import tax to pay the difference in practice to determine whether the feasibility is very hard and pay the tax difference is a big fight between the taxpayer and the tax authorities are bound to occur.
Therefore, this paper, the same income, regardless of the existence and feasibility for ways to apply the same tax and capital gains tax issues for improvement were presented.
Alternative Title
Applied research for Sale Real Estate Tax - Focused on The National Tax
Alternative Author(s)
Yoon Young Seop
Affiliation
경영대학원
Department
경영대학원 경영학과
Advisor
김기평
Awarded Date
2010. 2
Table Of Contents
표목차 ⅱ

ABSTRACT ⅲ

Ⅰ. 서론 1
1. 연구의 목적 1
2. 연구의 방법 및 범위 3

Ⅱ. 선행연구 4
1. 김홍규의 연구 4
2. 이춘수의 연구 14

Ⅲ. 부동산 매도에 관한 세법규정 및 해석사례 20
1. 부동산 매도 과세제도의 변천 20
2. 부동산 매도에 관한 세법규정 23
3. 부동산 매도에 관한 해석사례 59

Ⅳ. 부동산 매도에 관한 세법상 문제점과 개선방안 73
1. 문제점 73
2. 개선방안 75

Ⅴ. 결론 77

참고문헌 79
Degree
Master
Publisher
조선대학교
Citation
윤영섭. (2009). 부동산 매도에 대한 세법적용 연구
Type
Dissertation
URI
https://oak.chosun.ac.kr/handle/2020.oak/1541
http://chosun.dcollection.net/common/orgView/200000239360
Appears in Collections:
Business > Theses(Master)(경영대학원)
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