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금융투자소득 과세체계의 도입에 따른 상장주식장기보유양도소득세혜택에관한연구

Author
정우진
Journal Title
조세법연구
Publication Year
2021
Topics
Summary

This study discusses the necessity and methods of providing long-term capital gains tax benefits for listed stocks when the financial investment income tax system is introduced, and analyzes the difference in long-term retention incentives between the current tax law and the new tax system. The study concludes that the introduction of long-term investment benefits is possible and proposes applying a deduction rate to the taxable income of long-term held listed stocks.

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금융상품의 장기자본차익을 세제상 우대해야 하는가? - 조세정책적 고려사항을 중심으로 -

문성훈, 이영한 · 2020

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상장주식 자본이득 과세제도의 개선방안에 관한 연구

장지경, 최종서 · 2012

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주식 권리관계변동 등 개인에 대한 의제배당 과세제도에 관한 소고 A Review on the Taxation System for Deemed Dividends for Individuals, Including Changes in Stock Rights Relations

박훈; 이영한; 문성훈 · 2023

조세연구

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