영업용 자동차 운수사업권에 대한취득세 과세방안

Abstract

Recently, a new intangible asset called business car rights has emerged in the transportation market, and has been actively traded in the transportation market. And the transaction amount of the premium on commercial vehicles is also on the rise every year. Until now, problems have arisen because the right to transport commercial vehicles is not regarded as a taxable acquisition tax due to lack of interest, and tax equity with other intangible assets such as fishing rights has also been raised. In this study, the government will consider the acquisition tax taxation on the automobile transport business rights for business under the current local tax law and seek ways to improve them. The arguments of this study are as follows. First, a business motor vehicle transport business right is a right that conforms to the requirements of acquisition tax. Second, the acquisition tax taxation on commercial motor vehicle transport business rights should improve the provisions of the Local Tax Act, which newly establish the definition of transportation business rights, the application tax rate, the market standard amount for commercial motor vehicle rights, and the criteria for the acquisition price classification of business motor vehicles and transportation business rights. Third, the method of viewing transportation business rights as separate acquisition tax taxation and the method of levying acquisition tax on vehicle value should be considered at the same time.