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영어

The goal studying this theme is to provide improvement measures by drawing existing problems of acquisition tax and registration tax for real estate in order to present measures of local financial expansion as well as to achieve fair taxation, to give conveniences to tax payer and to win confidence. Therefore, in regard to characteristics of taxation object for acquisition tax and registration tax and decisive structure of taxation standard value amount, I can point out problems as follows; First, per taxation article structure which double impose acquisition tax and registration tax of acquiring things, it cause labor budget wastes as well as to give tax payer inconveniences and disadvantages. Second, by applying taxation standard, as the current standard amount is lower than real bargain value amount, it makes disorder of tax systems because of registration of registration value price and it also cause tax resistance by applying real bargain value price. Third, during process of deciding individual declared land value price which is the current standard value amount of land, it falls short of numbers of standard land of declared land value price, lacks of survey of survey structure, lacks of numbers of public officials who are surveying & calculating individual declared land value price and lacks of specialization of its public officials. Further, standard value price of buildings is low and various index applications are not reasonable. As acquisition tax and registration tax close associated with our normal life methods, during process of making correction, definition, application and assessment, more depth theoretical study and phenomenon analyses based on considering of various particularity for practical applications should be proceeded