재산세 과세대상 확충방안에 관한 연구 ― 상각자산의 과세를 중심으로 ―

Abstract

This Study aims to seek a way to levy property tax on deprecialbe assets which have been not properly imposed by the local tax office so far. The sophistication of industrial structure following economic growth have increased greatly high-priced depreciable assets such as machinery, facilities, advanced equipment etc. These depreciable assets are not only very expensive, but also the attribute of a real estate is more strongly. Nevertheless, these depreciable assets have been not levy property tax so far and have received tax break as reasons of industrial support etc. To solve these problems, this Essay checks the validity of levying property tax and suggests a properly taxation policy of property tax by the local tax office. New taxable objects could be examined as follows： the item which is taxable object of acquisition tax but the property tax is not imposed, productive facilities among the facilities which have been acquisition tax-free, non-taxable object among tangible fixed asset depreciation, etc. To succeed in the legalization about the expansion of taxable object in property tax, we should act as follows： implementation of the stage in considering of priority, utilization of duty free shop institution, devising the tax concessions for certain industries such as declining industries, simplication of tax compliance and tax administration, expansion of taxable object in property tax which is premised first of all settings of taxable object in acquisition tax etc.