메뉴 건너뛰기
Library Notice
Institutional Access
If you certify, you can access the articles for free.
Check out your institutions.
ex)Hankuk University, Nuri Motors
Log in Register Help KOR
Subject
Humanities
General Humanities History Philosophy Religious Studies Linguistics and Literature Other Humanities
Social science
General Social Science Business Management Tourism Education Military Science Library and Information Science Law Sociology Journalism and Media Studies Psychological Science Political Science and Diplomacy Geography Public Administration Economics International Trade Anthropology Other Social Science
Natural science
General Natural Science Physics Biology Life Sciences Mathematics/Statistics Astronomy Earth Science Chemistry Other Natural Science
Engineering
General Engineering Architectural Engineering Mechanical Engineering Industrial Engineering Material/Energy Engineering Electrical and Electronic Engineering Marine and Ocean Engineering Chemical Engineering Computer Science Other Engineering
Medical science
General Medical Science Nursing Science Veterinary Pharmacy Traditional Korean Medicine Basic Medicine Clinical Medicine Other Medicine
Agriculture and Fishery
General Agriculture and Fishery Agriculture Fishery Science Food Science Forestry Animal Husbandry Marine Transportation Studies Other Agriculture and Fishery
Art and Kinesiology
General Arts Design Fine Arts Cosmetology Photography Music Fashion Kinesiology Performing Media Arts Other Arts and Kinesiology
Interdisciplinary Studies
Interdisciplinary Research Science and Technology Studies Brain and Cognitive Science Technology Policy Other Interdisciplinary Studies

KOR

A Study on Introduction of Declared Value of Real Estate for Non-residential Use into the Local Tax law
Recommendations
Search
Questions

비주거용 부동산 가격공시제도와 지방세제의 연계방안

논문 기본 정보

Type
Academic journal
Author
Journal
한국세무사회 부설 한국조세연구소 Tax and Accounting Review Vol.6 No.1 KCI Accredited Journals
Published
2017.3
Pages
213 - 247 (35page)

Usage

cover
📌
Topic
📖
Background
🔬
Method
🏆
Result
A Study on Introduction of Declared Value of Real Estate for Non-residential Use into the Local Tax law
Ask AI
Recommendations
Search
Questions

Abstract· Keywords

Report Errors
As the law on public announcement of real estate price was revised on January 19, 2016 and came into effect On September 1, 2016, ‘declared value of real estate for non-residential use’ has been into force. So it has been possible to declare ‘the value of real estate for non-residential use’, as one price of integrated building & land like the previous institution of ‘declared value of real estate about land or housing’. By the way if this institution would be applied to the local tax law, it could have a lot effect on acquisition tax, property tax, and region development tax in accordance with acquisition and possession of ‘real estate for non-residential use’. In this study we checked the impact of the introduction of ‘declared value of real estate for non-residential use’ and proposed the legislative improvement how to revise the local tax law related with acquisition tax, property tax, and region development tax. In the field of acquisition tax, it is necessary to set non-residential real estate as another taxable subject distinguished from land and housing. But regarding the tax rate of acquisition tax, we think that there is no need to individually lower the tax rate of acquisition tax in consideration of as well the change in the awareness of taxpayers, as the actual real estate transaction price declaration system in force. In the property tax, while non-residential real estate is subject to taxation separately, the exceptions to non-residential buildings that are excluded from these price announcements should be provided. In the case of regional resource facility tax of a specific real estate, it should be reorganized in a direction to calculate from the entire real estate price minus the public land price of the attached land.
#가격공시제도 #건축물 #부속토지 #비주거용 부동산 #지방세 #attached land #buildings #declared value #local tax law #real estate for non-residential use

Contents

No content found

References (0)

Add References
If the reference is being serviced by DBpia, please register through [Add Reference]

Recommendations

It is an article recommended by DBpia according to the article similarity. Check out the related articles!

Related Authors

Frequently Viewed Together

Improvement of the Taxation System to Stabilize Real Estate Prices
Pa ,  k ,  Seung－Sik Korean Business Education Review 2022 .04

Recently viewed articles

놀이하며 배우는 유아교육과정: 누리과정을 중심으로
임부연2019.06

Comments(0)

0

Write first comments.

UCI(KEPA) : I410-151-24-02-088230455