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@article{ART001547312},
author={Jang Ki Yong},
title={The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House},
journal={Korea Real Estate Review},
issn={2092-5395},
year={2011},
volume={21},
number={1},
pages={209-233}

TY - JOUR
AU - Jang Ki Yong
TI - The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House
JO - Korea Real Estate Review
PY - 2011
VL - 21
IS - 1
PB - korea real estate research institute
SP - 209
EP - 233
SN - 2092-5395
AB - In this study, I would like to examine problems and present rational improvement plans related to heavy tax system for Upper-Class (High-Grade) House. The results of this study are as follows. First, heavy tax system for the acquisition tax regarding Upper-Class (High-Grade) House is desirable to be alleviated considerably or be abolished. Second, it is desirable not to impose Comprehensive Real Estate Holding Tax and Income Tax of house lease like different nations regardless of value etc. only if he owns one house per household for primary residence. Third, I suggest revising the ratios of special deduction for long-term holding and introducing the income deduction system for house, now being implemented in America and Japan, as a rational development plan to replace the present non-taxation system for one house per household. I expect that the results of this study may contribute to normalization of a taxation system regarding a house.
KW - heavy tax system for Upper-Class (or High-Grade) House;Comprehensive Real Estate Holding Tax;Income Tax of house lease;the income deduction system for house
DO -
UR -
ER -

Jang Ki Yong. (2011). The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House. Korea Real Estate Review, 21(1), 209-233.

Jang Ki Yong. 2011, "The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House", Korea Real Estate Review, vol.21, no.1 pp.209-233.

Jang Ki Yong "The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House" Korea Real Estate Review 21.1 pp.209-233 (2011) : 209.

Jang Ki Yong. The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House. 2011; 21(1), 209-233.

Jang Ki Yong. "The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House" Korea Real Estate Review 21, no.1 (2011) : 209-233.

Jang Ki Yong. The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House. Korea Real Estate Review, 21(1), 209-233.

Jang Ki Yong. The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House. Korea Real Estate Review. 2011; 21(1) 209-233.

Jang Ki Yong. The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House. 2011; 21(1), 209-233.

Jang Ki Yong. "The Rational Improvement Plans for Current Taxation System of Upper-Class (or High-Grade) House" Korea Real Estate Review 21, no.1 (2011) : 209-233.