漁鹽船稅(海稅)의 변천에 관한 연구

Abstract

One of the taxes of the Joseon Dynasty was stipulated in the Joseon Dynasty's first law, “Gyeongguk Daejeon,” and most of the taxes were abolished in accordance with the 1911 tax clearance policy, but fishing taxes, taxes, and taxes remained. Then, in 1920, it was abolished because it was unfit as an IRS. The fish tax was stipulated in Gyeongguk Daejeon, but these provisions did not specify the subject, object, or water tax rate, so the standard of water tax was unclear. After the Imran, the abolition of male or female tax was changed to solve the problem. According to the changes in the jurisdiction, it was distributed and managed during the early Joseon Dynasty. However, in 1750, the Fungus Act was promulgated and the Fungus Regional Office was established to integrate the tax, salt tax, and pre-taxes into the sea, and the Fungus Regional Office collected them to cover the national finances. With the Gabo Reform of 1894, the government's finances were unified into Takjiamun, and the jurisdiction of the fish boat tax was also changed to the jurisdiction of the Takji-bu. With the enactment of the “Domestic Seonsae Rule” in 1899, the tax was separated from the sea tax and was transferred from the Takji-bu to the interior of the palace in 1901. In 1903, Eoyeomsae was transferred to Naejangwon and unified, and in 1904, it was changed to Takjibu. According to the Kyun Station Office, the fish tax was levied on facilities produced, not on the produce itself, as a tax related to fishery products or seafood. However, the usual salinity charge is six to three rounds per seat. This was an attempt to dye salt production rather than salt production, which led to the government-in-chief's attempt to dye salt products. It was enacted as Edict No. 69 on November 13, 1906, and the Salt Regulation, which took effect on January 1, 1907, also stipulates that salt production should be taxed. After the abolition of the salt tax regulation in 1920, the salt farm is currently operated as a duty-free operator under the Income Tax Act, and local governments are imposing property taxes on the salt farm itself.