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中國의 不動産稅法에 關한 考察

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A Study on the Real Estate Holdin Tax Law in China

중국의 부동산세법에 관한 고찰

김상현, 주강훈

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초록

영어

The system of taxation of the Real Estate Holding in China can be divided the House Tax Law, the Terrier Increase Value Tax Law(the Transfer Income Tax Law) and the Real Estate Acquisition Tax Law.
At first, if examining the House Tax Law, the fundamentals criterion of it is which is proclaimed by the Chinese director on September 15th, 1986. The obligators of a house tax are institutions, organizations and individuals that have the right of ownership of the house, which is in China. A house tax is levied on the city, the plant and the mining district. It is not imposed on the agricultural districts. A standard of assessment of a house tax is the prime cost of a house or the house rental income.
There are the way to collect the tax according to the prime cost of a house and the house rental income. In case reckoning the tax by the balance after deducting 10%∼30% on the prime house cost, the rate of taxation applies 1.2% of it.
The second, if examining the Real Estate Acquisition Tax Law, the fundamentals criterion of it is which is proclaimed by the Chinese director on July 7th, 1997. The cases of charging the Real Estate Acquisition Tax is the disposal of the use of national land, dealing and reselling the use of land, buying and selling and trading the house, donation and so on. A standard of assessment of the Real Estate Acquisition Tax is the price of the real estate. The rate of taxation applies between 3% and 5% on it.
At last, if searching the Terrier Increase Value Tax Law(the Transfer Income Tax Law), the fundamentals criterion of it is which is proclaimed by the Chinese director on December 13th, 1993. The obligators are institutions, organizations and individuals that acquire income by reselling the use of the national land, the ground structure and extraneous matter.

목차

Ⅰ. 序論
 Ⅱ. 家屋稅法
  1. 納稅義務者
  2. 課稅對象 및 範圍
  3. 課稅標準과 稅率
  4. 納稅義務 發生時와 納付期限
  5. 免除 및 減免
 Ⅲ. 不動産取得稅法
  1. 납세의무자
  2. 과세대상 및 범위
  3. 과세표준 및 세율
  4. 면제 및 감면
 Ⅳ. 土地增值税法
  1. 納稅義務者
  2. 課稅對象
  3. 課稅標準과 稅率
  4. 免除 및 減免
 Ⅴ. 結論
 ■ 參考文獻 ■
 ABSTRACT

저자정보

  • 김상현 Kim, Sang Hyun. 한북대학교 사회과학대학 특허법률학과 교수, 법학박사
  • 주강훈 Joo, Kang Hun. 한북대학교 인문대학 중국어학과 교수, 문학박사

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