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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2016.3
- 수록면
- 135 - 150 (16page)
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When it comes to imposing a capital gain tax, the capital gain is calculated as follows; Transfer Value of Asset – (Acquisition Value + Capital Expenditures + Transfer related Expenses). It is generally accepted that if the transfer value is based on the real transaction value, then the acquisition value is also based on the real transaction value (real transaction value on both sides) and if the transfer value is based on the market value, then the acquisition value is also based on market value (tax standard value on both sides).
As the Article 14 of Framework Act on National Taxes states that the real transaction value should be applied, and the Article 16 of Framework Act on National Taxes also states that the principle of documentary taxation should be used adopted for the calculation of the capital gain tax, so the capital gain should be calculated by the real transaction value.
In spite of the above, the translated Acquisition Value by using Market Value (real transaction value on one side) could be exceptionally used when the acquisition value is not available.
The Article 99, Paragraph 1, Subparagraph 1, Clause Na of Income Tax Law states that the Tax Standard Value of Building should be used by the officially announced value (at least once a year) from the head of National Tax Service based on the various information such as construction costs, structures, usages, location of building, construction year (except individual housing, apartment housing, commercial building, officetel by the combined officially announced value of the land and building based on “Law for the Officially Announced Value of Real estates & Appraisal”, and the regulations of Income Tax Law, Succession Tax Law, Gift Tax Law.
The purpose of this study is to deduct implications in order to realize the implementation of fair reasonable taxation process based on the results from influence analysis of various decision factors on Tax Standard Value to get the translated acquisition value of Non-Residential building which is not covered by the officially announced value system.
As the Article 14 of Framework Act on National Taxes states that the real transaction value should be applied, and the Article 16 of Framework Act on National Taxes also states that the principle of documentary taxation should be used adopted for the calculation of the capital gain tax, so the capital gain should be calculated by the real transaction value.
In spite of the above, the translated Acquisition Value by using Market Value (real transaction value on one side) could be exceptionally used when the acquisition value is not available.
The Article 99, Paragraph 1, Subparagraph 1, Clause Na of Income Tax Law states that the Tax Standard Value of Building should be used by the officially announced value (at least once a year) from the head of National Tax Service based on the various information such as construction costs, structures, usages, location of building, construction year (except individual housing, apartment housing, commercial building, officetel by the combined officially announced value of the land and building based on “Law for the Officially Announced Value of Real estates & Appraisal”, and the regulations of Income Tax Law, Succession Tax Law, Gift Tax Law.
The purpose of this study is to deduct implications in order to realize the implementation of fair reasonable taxation process based on the results from influence analysis of various decision factors on Tax Standard Value to get the translated acquisition value of Non-Residential building which is not covered by the officially announced value system.
목차
Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경
Ⅲ. 비주거용 건물의 현황
Ⅳ. 비주거용 건물의 평가
Ⅴ. 기준시가 결정요인 실증분석
Ⅵ. 결론
참고문헌
참고문헌 (39)
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UCI(KEPA) : I410-ECN-0101-2016-595-002736742