현행 세법상 농지에 대한 과세특례제도의 합리적 개선방안

The Rational Improvement Plans on the Special Taxation System for Agricultural Lands in the Current Tax Law

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to provide a plan for improving Korean tax system related to agricultural lands so that the system can help enhance competitiveness of Korean agricultural industry in the market competition backed up by the WTO. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to domestic and international tax system for agricultural lands. (3) RESEARCH FINDINGS In the level of keeping the public interest of agriculture, agriculture should be protected and cultivated and the competitive power should be needed in preparation for the opening of an era. 2. RESULTS First, the tax exemption provision of gift tax to support balanced rural development and smooth succession of farming in the article 71 of restriction of special taxation act doesn't actually exempt tax but just delay transfer income tax. Because it causes an inconsistency, it should exclude the delayed taxation of gift tax. Second, requirements of residence should be relieved for considering changed farm village, traffic environment, and work environment. On a law of agricultural land, it should accept include concept and scope of direct cultivation specially. Third, the non-taxation regulation of capital gains tax for the exchange or partition and integration of farmland, and exemptions for substitute lands of farmlands should in the long-term be converted to a tax deferment system. And in the case of transfer of self-cultivated farmlands, it should be converted to an income deduction system.