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@article{ART001796794},
author={신평우 and 임숙녀},
title={Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform},
journal={Public Land Law Review},
issn={1226-251X},
year={2013},
volume={62},
pages={271-288}

TY - JOUR
AU - 신평우
AU - 임숙녀
TI - Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform
JO - Public Land Law Review
PY - 2013
VL - 62
IS - null
PB - Korean Public Land Law Association
SP - 271
EP - 288
SN - 1226-251X
AB - Government to make use of the real estate market real estate acquisition tax rate to a permanent reduction in the detailed plan by the end of this month, would have established. Which has been temporarily breaks the July acquisition As the reduction in the market as the original ‘deal cliff’ appears attributable. The government announced the local government for the “acquisition, which accounts for 40% of local tax cuts one that shook the foundation of local government,” said went strongly resisting. In September the National Assembly in the market after passing the tax cut retroactive deal more severe if not all saying the cliff is concerned. However, a permanent reduction in the government's review of acquisition that has been repeated tinkering with the customary reduction policy is not an expression of long-term housing of a detergent-wide review and reorganization will be concurrent with discussions. In this study, house cleaner paper analyzes the status and problems of social factors on tax reform and tax reform legislation of scrutiny the house was to show the direction. Consequently, in the short term, the basic principles of the reorganization of the acquisition tax rate transaction tax cuts will have to take into disuse during and MultiHousing Owner. Acquisition tax rate revised to 4% of the market did not meet in 2005 eight years later once the basic tax rate that does not apply to the laws of this era is prove a dead letter have occurred. MultiHousing Owner during and five years with primary progressive tax system also maintains the private rental market, and the emerging importance of the proper direction at this point because there will be abolished. In the long run, the flow of the times “self-support reserve, secure residential mobility” and the holding tax, turnover tax all require some adjustments and cuts are expected. However, the absolute reduction in revenue expenditure and a wide range of dimensions than the welfare of the changes in your account should be considered. Achieve a balanced budget, local taxes, and enacted the difficulties of the high proportion of real estate, and given the “self-support reserve, secure residential mobility” is a very difficult goal is evident in the legislative. However, as in the past for real estate tax revenue that can be obtained through the appropriate market conditions to decrease transaction tax because it is not held in a way that holding taxes, or vice versa, and in the adjustment of the real estate tax revenue is expected to be difficult.
KW - acquisition tax;acquisition tax rate;MultiHousing Owner;deal cliff;local tax;transaction tax
DO -
UR -
ER -

신평우 and 임숙녀. (2013). Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform. Public Land Law Review, 62, 271-288.

신평우 and 임숙녀. 2013, "Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform", Public Land Law Review, vol.62, pp.271-288.

신평우, 임숙녀 "Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform" Public Land Law Review 62 pp.271-288 (2013) : 271.

신평우, 임숙녀. Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform. 2013; 62 271-288.

신평우 and 임숙녀. "Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform" Public Land Law Review 62(2013) : 271-288.

신평우; 임숙녀. Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform. Public Land Law Review, 62, 271-288.

신평우; 임숙녀. Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform. Public Land Law Review. 2013; 62 271-288.

신평우, 임숙녀. Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform. 2013; 62 271-288.

신평우 and 임숙녀. "Review by a permanent reduction in the government's acquisition of the Legislative Study on improving tax reform" Public Land Law Review 62(2013) : 271-288.