부동산가격공시 및 실거래가 신고에 따른 과세방안

A Taxation Plan according to the Declarded Value of Real Estate & Real Price Report

&nbsp;&nbsp;1. CONTENTS<BR>&nbsp;&nbsp;(1) RESEARCH OBJECTIVES<BR>&nbsp;&nbsp;The new system of the declared value of real estate has been introduced in 2005 and real price report of real estate has been required in 2006. Real estate taxes will be imposed based on real price report. So due to such new systems, taxes related to real estate are expected to increase dramatically. Therefore, the purpose of this thesis is to study ways to improve taxation according to the declared value of real estate and real price report.<BR>&nbsp;&nbsp;(2) RESEARCH METHOD<BR>&nbsp;&nbsp;Studying the declared value of real estate which is used as a standard of real estate appraisal for taxation. Problems and ways to improve taxation are presented after reviewing the introduction of the real price report system and the present taxation condition<BR>&nbsp;&nbsp;(3) RESEARCH RESULTS<BR>&nbsp;&nbsp;Taxes related to real estate such as acqusition tax, property tax, and transfer tax are expected to increase dramatically due to such new systems. Taxation through the declared value of real estate and real price report other than the standard value based on current price and the standard price which is previously used as a standard of real estate appraisal for taxation should not only cause heavy tax burden but also weaken real estate trade.<BR>&nbsp;&nbsp;2. RESULTS<BR>&nbsp;&nbsp;Because the new taxation system may reduce trade for a actual demand and cause heavy tax burden, flexible taxation system considering the condition of regions is required.