취득세 과세표준의 문제점과 개선방안

Abstract

Recently, local autonomy body involves more reenforcement and reform of local tax due to extension of local autonomy. Comparative to national tax, local tax need many improvements to enact its duties. Based on analysis of judicial cases and comparison to national tax, we research points in dispute about acquisition tax which account for most tax revenues on local tax, and suggest our ideas to remedy. We suggest points in dispute about acquisition tax, first, we express a doubt whether acquisition tax base is valued relevantly and the statutory price is pertinent to the value as at the time of acquisition. Second, this study investigate whether there is equity between person and corporation on method of computation of tax bases. Third, his study investigate whether taxpayers file tax efficiently with help of tax experts. finally, his study investigate whether provincial government official have a specialty like as national tax officials. This study suggests ways to improve about acquisition tax. Concerning actual taxation on acquisition tax, if the value as the time of acquisition does not certain, the appraised value shall be accepted as the tax base for acquisition tax. From the point of view on fairness, transaction value between persons shall be approved as the tax base for acquisition tax such as corporation transaction. To compute relevant tax base, there shall be review of tax expert before report and sublating work of local tax officials on filing out report. To improve specialty and information sharing of local tax officials, main work such as investigation and analysis of filing tax report shall be consolidated to metropolitan council unit.