整備事業組合의 租稅法的 性質과 取得稅 課稅問題

Abstract

Depending on whether the housing reconstruction and redevelopment associations that correspond to profit corporation or any of its non-profit corporation to differences occur on taxation. Tax problems will occur and the amount of pre-sale, such as receiving housing regard as tax and VAT. However, there are not clear regulations for these tax problems of interpretation caused controversy and no ending. However, if you want to view the maintenance business combination, with respect to whether or not for profit corporation or non-profit corporation to see whether it is in spite of other issues other equivalent wording is also seen as a non-profit corporation ever interpretation of the current local taxes. 2014 Revision of Special Taxation Article 104 Article 7, paragraph 2 amended through grace period (sunset provisions) to remove the front bar, that the above amendments have important implications for the main argument was above the initial profit tax exemption Act No. 104 had been referred to in paragraph (2) Article 7 'sunset provision' is maintained, maintenance business combination (particularly housing reconstruction projects) with a discussion of the realities of, based on the direction of taxation on profit housing reconstruction and redevelopment associations. However, in the case of housing redevelopment in 2014 as an amendment does not distinguish between the case of the housing reconstruction was definitely clean up the tax position of the maintenance business combination. On the other hand, housing reconstruction and redevelopment association is looked at in combination for a variety of tax issues that bear not related to the actual practical application in addition to inform in this paper various tax issues related to the interpretation and application of tax laws.