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- W2463670461 abstract "2016년 1월 19일자로 전부개정 (2016년 9월 1일자 시행)된 부동산 가격공시에 관한 법률 (이하 부동산공시법)은 처음으로 비주거용 부동산 가격공시제도 도입을 결정하였다. 하지만 현행 비주거용 부동산 과표에 대한 많은 문제 제기에도 불구하고 비주거용 부동산 제도 도입에 따른 방법론이 아직까지 구체화되지 않았고 과표 변경에 따른 정부의 부담으로 그 도입 시기가 연기 될 것으로 보인다. 이에 최근 논의가 활발히 진행되고 있는 현행 공시제도의 실거래기반 공시제도로의 전환과 관련하여 1개 연도 전체 실거래가격을 분석하여 비주거용 일반 부동산에 대한 과세 형평성을 살펴보고 과표에 영향을 미치는 주요 요인이 무엇인지 분석한 연구로 실거래가를 활용하여 비주거용 부동산에 적용한 최초의 연구이다. Law on price announcement for real estate which was revised as of Jan. 19, 2016 (will be enforced as of Sep. 1, 2016) decided the introduction of 'Price announcement system for non-residential property' for the first time. However, its introduction seems to be delayed based on two reasons. Firstly the methodology for introduction of non-property system is not definitized, despite many problems were brought up for current tax base of non-residential property. In addition, changes in tax base will place a burden on the government. In this regard, this study analyzed actual transaction price data throughout one year to analyze equity of taxation for non-residential property and to find major factor which affects on the tax base, in relation with the change of current public announcement system to actual transaction based system. And this is the first study that applied actual transaction price to non-residential property." @default.
- W2463670461 created "2016-07-22" @default.
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- W2463670461 date "2016-05-31" @default.
- W2463670461 modified "2023-09-27" @default.
- W2463670461 title "Study on equity of taxation for non-residential property by analysis of actual transaction price" @default.
- W2463670461 cites W2024165880 @default.
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- W2463670461 doi "https://doi.org/10.7465/jkdi.2016.27.3.639" @default.
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