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"heavy capital gains taxes" 검색결과 1-16 / 16건

다주택자 양도소득세 중과에 관한 규범적 검토 - 부동산 세금의 ‘제재’화에 관하여 - (Normative Review of the Heavy Capital Gains Tax on Multi-Homeowners - Regarding the usage of real estate taxes as ‘sanctions’ -)

ince 2018. The multi-homeowner capital gains tax clause, which calls for the levy of heavy capital ... a heavy taxation on capital gains taxes for multiple homeowners, are not in balance with the policy ... and tax administration. In that sense, the heavy capital gains tax for multiple homeowners would be

논문 | 44페이지 | 무료 | 등록일 2025.05.25 | 수정일 2025.05.27

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조합원 입주권에 대한 양도소득세 과세의 합리적 개선방안 (The Rational Improvement Plans on Capital Gain Taxation for the Residential Right of an Association Member)

possession. In this case, the heavy taxation rate system of capital gains tax for multiple housings for ... provisions for alternative housing. Fifth, a differential heavy tax of capital gain tax for multiple ... 권에 대한 현행 양도소득세 과세제도의 합리적 개선에 기여할 수 있기를 기대한다. This study focuses on researching problems of capital gain

논문 | 26페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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A Study on the Issue of Real Estate Income Taxation (A Study on the Issue of Real Estate Income Taxation)

regularly earned income. Hence current income tax laws do not sum up any capital gain into global ... prevent real estate speculation, rather than being faithful to tax principle on capital gain. Consequently ... tax taxable on capital gain which is earned from transfer of real estate and shares etc. at c

논문 | 14페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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주택에 대한 양도소득세 비과세 제도의 문제점과 개선방안에 대한 연구 (A Study on Problems & Improvement Plans for Non Taxation System of Capital Gains Tax on House)

apital gains tax. So this research proposes problems and improvement methods about current capital ... capital gains tax. Fourth, it's more desirable to set the rule that taxpayers have to return and pay ... their capital gains tax for application of non taxation. Last, because capital gains tax is a type

논문 | 22페이지 | 무료 | 등록일 2025.05.25 | 수정일 2025.05.27

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주택양도소득세의 개선방안에 관한 연구 -비과세․감면 및 중과세 제도를 중심으로 - (A Study on the Improvement Measures for Taxation of Housing Capital Gain, Capital Gain Tax, Capital Gains Home-sale Tax)

house grace and of Removal of heavy taxation system, and housing capital gain tax relief, relief s ... , most respondents(92.2%) were recognized. Also, is currently running a house capital gain tax relief ... . Also, is currently running a house capital gain tax relief. Exemption system by a three owners having

논문 | 20페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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다주택자 취득세 중과와 관련된 개선방안에 관한 연구 (A Study on the Improvement Plans of Heavy Acquisition Tax on Multiple Homeowners)

estate market. Among them, the real estate policy on the subject of capital gains tax and c ... transaction tax rate is in need of careful consideration. This study examines the main contents of heavy ... tax by comparing it with foreign housing heavy acquisition taxes and regulations. Also, the study

논문 | 31페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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재개발 재건축 관련 조세법상 쟁점과 정책과제 (Issues and Implications on Tax Law concerning Redevelopment and Reconstruction)

for long-term possession. In this case, the heavy taxation rate system of capital gains tax should ... improvement plans are presented centered on capital gains tax, corporate income tax, individual income tax ... , residency rights of union members are subject to taxation in the field of capital gains tax. In

논문 | 45페이지 | 무료 | 등록일 2025.06.24 | 수정일 2025.06.28

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주택시장 안정을 위한 정책 방안의 중요도 분석 (Analysis of the importance of policy measures for stabilizing the housing market.)

found to be important in the order. Loan interest rates,LTV/DSR, capital gains tax, multi-homeowner ... obstacles in purchasing their own homes. Second, comprehensive realestate tax and capital gains tax s ... based on net assets, and for capital gains tax, it is essential tolower the tax rate and ease the

논문 | 14페이지 | 무료 | 등록일 2025.06.24 | 수정일 2025.06.27

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Improving the Withholding Procedure - By comparing with the U.S. withholding tax system - (Improving the Withholding Procedure - By comparing with the U.S. withholding tax system -)

FDAP income though there has been some attention to the withholding tax on capital gain derived by non ... on capital gain derived by non-residents from disposition of Korean securities recently. Disputes ... In Korea, the term ‘withholding’ refers to a system where the income payor collects a tax imposed

논문 | 27페이지 | 무료 | 등록일 2025.06.20 | 수정일 2025.06.27

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양도소득세와 취득세 및 주택임대소득세제의 정책방향 (Policy Directions of Capital Gain Tax, Acquisition Tax, and House Rental Income Tax Systems)

related taxes of Korea as well as comprehensive real estate tax. In case of capital gain tax, tax ... measures to improve capital gain tax and acquisition tax may be arranged as shown below. First, in ... case of capital gain tax, it is desirable to increase the standard of a high-price house from KRW 1.2

논문 | 44페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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세대(世帶) 관점에서 바라본 부동산 관련 취득세, 재산세, 지방소득세의 합리적 과세단위 개선방안 (Reasonable Improvement Measures of Acquisition Tax, Property Tax, and Local Income Tax-Related with Real Estate for the Unification of Tax Units)

apital gains tax. This article consists of (II) the basic matters concerning the tax unit of local ... acquisition stage, property tax at the holding stage, and capital gains tax at the disposal stage ... may be considered for the exception of tax exemptions, reductions, and heavy taxation. In this case

논문 | 32페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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부동산 양도소득세제의 개선방안에 관한 연구 - 비사업용 토지를 중심으로 - (A Study on the Improvement of the Heavy Tax System on a Land for Non－business)

income tax can be levied not only for capital gains, but also for acquisition costs. Thus, we argue ... holding period. Second, even though we continue the current heavy tax system, we view that several ... that. However, after the enactment of heavy tax system for a land for non－business, we have faced

논문 | 21페이지 | 무료 | 등록일 2025.05.25 | 수정일 2025.05.27

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서민･중산층 주거안정을 위한 양도소득세의 과세합리화 (Rationalization of taxation of transfer income tax for stability of common-house and middle-class housing)

taxed at 60%～70% and speculative capital gains must be refunded, with criteria for residential s ... tax exemption tax, rationalization of membership We will consider the legal issues such as heavy ... exemption of housing rental business operator or special exemption of tax levy is composed and common

논문 | 28페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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수용관련보상금에 대한 양도소득세과세의 문제점 (The Point at Issue about Heavy Taxation on Compensation of Expropriation)

interpretation is specially required in the tax law in comparison with private laws because it is possible that ... taxation can infringe on a taxpayer's property right according to the logical interpretation such as ... Constitution Article 59 which reads that kinds of tax and tax rates should be regulated only by laws

논문 | 32페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.27

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조합원입주권 과세에 대한 소고 - 조합원입주권을 주택으로 취급하는 규정을 중심으로 - (A study on the taxation of an occupation right of an association member - focusing on the regulatuon which regards an occupationright of an association member as a house -)

Improvement of Urban Areas and Dwelling Conditions for Residents. Korean capital gains tax(transfer income ... for one household is not levied. On the other hand multi house owners are subject to heavy capital ... gains tax such as high tax rate and the exclusion of special long-term holding deduction amount

논문 | 26페이지 | 무료 | 등록일 2025.06.16 | 수정일 2025.06.26

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[국제통상] 국제무역이론 (International Trade Theory) 영문파워포인트자료

there are gains from trade When countries sell goods and services to each other, this exchange is always ... abundant while importing goods whose production makes heavy use of resources that are locally scarce While ... Irease. In sum, domestic consumers are hurt. Domestic producers gain. The government revenue will

리포트 | 21페이지 | 3,000원 | 등록일 2007.10.02

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