인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
개인구독
소속 기관이 없으신 경우, 개인 정기구독을 하시면 저렴하게
논문을 무제한 열람 이용할 수 있어요.
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록·키워드
The structure of acquisition and property taxes for the golf course in Korea is designed in the 1970s. In other words, at that time the river was the perception that golf is a luxury that can only consume some special layer.
However, in 1982, the golf tournament was adopted in New Delhi, India in Asian Games official event, it was adopted as an official sport in the country in 1986 at the National Sports Festival. And in 2015, the Asian countries was successfully held during the Presidential Cup Game.
However, even on the golf course taxation (in the case of acquisition tax and property tax for a membership-based courses) it has been operating a system designed to keep the early 1970s until now. In other words, after tax but the design has been more than 40 years, but it still maintains a system of that time.
Therefore, the related current tax system of the golf course will be made the following improvements.
First, the acquisition of the heavy taxation system should be abolished golf course membership, the membership will be extended to avoid taxation because there is no reason to tax the acquisition.
Second, in the case of property tax in the case of for the case of land for membership golf has changed to target overall sum tax, and a membership golf course architecture are to be imposed property taxes at a rate of 0.25%, in the case of circular conservation forests have a Baseline separate taxable it should be changed.
Meanwhile, some even cut the acquisition tax and property tax rates using a golf green fees, etc. can be argued that there is no viable because it does not cut. However, unlike the past, the competition system has been established because many public golf courses can be accessed by anyone, it will not be forced to cut fees for the golf course.
However, in 1982, the golf tournament was adopted in New Delhi, India in Asian Games official event, it was adopted as an official sport in the country in 1986 at the National Sports Festival. And in 2015, the Asian countries was successfully held during the Presidential Cup Game.
However, even on the golf course taxation (in the case of acquisition tax and property tax for a membership-based courses) it has been operating a system designed to keep the early 1970s until now. In other words, after tax but the design has been more than 40 years, but it still maintains a system of that time.
Therefore, the related current tax system of the golf course will be made the following improvements.
First, the acquisition of the heavy taxation system should be abolished golf course membership, the membership will be extended to avoid taxation because there is no reason to tax the acquisition.
Second, in the case of property tax in the case of for the case of land for membership golf has changed to target overall sum tax, and a membership golf course architecture are to be imposed property taxes at a rate of 0.25%, in the case of circular conservation forests have a Baseline separate taxable it should be changed.
Meanwhile, some even cut the acquisition tax and property tax rates using a golf green fees, etc. can be argued that there is no viable because it does not cut. However, unlike the past, the competition system has been established because many public golf courses can be accessed by anyone, it will not be forced to cut fees for the golf course.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
최근 본 자료 전체보기
UCI(KEPA) : I410-ECN-0101-2017-360-000845427