파생금융상품 양도차익 소득과세에 관한 문제점 및 개선방안

In the transaction tax is imposed according to derivatives trading and derivative profits by 2014 and heated debates about imposing income tax, In the end, derivative gains on transfer income tax to impose a law was amended. As the income tax by 2016 from derivatives for the transfer gain of derivatives in financial markets and it is expected to long-term slump.Activation of the derivative markets as well as the spot market in there to expect a tough situation. Given this situation, such as this study is security transaction tax is imposed on the spot markets and derivatives income tax on profits from stock sales in the futures market, due 2016 from taxationProblems on the assessment and self-assessment on the revision of law which will improve for revitalizing the spot market in derivatives as well as through suggesting a roomI saw it. In this study, derivative profits claim as follows with regard to taxation.First, security transaction tax of future spot trading and derivatives income tax for a present of taxation system for adjustment is necessary. Second, the need to allow for derivatives for the transfer gain of loss deduction carried. Third, such as taxable and rate of derivative profits taxation before its implementation details about the tax burden to minimize the amendments need to. Fourth, the taxable income tax on capital gains of the burden on the spot on derivatives shall be preceded by a separate discussion on is necessary. A spin-off of the spot market in this study is a spin-off of the futures market, in addition to the imposition of income tax for tax problems and ways for a response to the financial market effects onJesse. Also, derivative profits taxation for tax burden on individuals, as well as impact on the financial market look at the impact. This study is one of the financial markets rather than examining the spot market, futures market, separating the tax proposed large income tax in the framework of direction to thatIn terms of significance.