골프장에 관한 지방세 과세제도의 합리화 방안

High economic growth and the development of industry, to sports culture interest has increased to the improvement of leisure life by five days a week work. In particular, in addition to ensuring the growth and of poor local financial soundness of welfare demand of local governments by the declining birthrate and aging population, has emerged in the issue is the provision of a possible taxation system sustain the local tax system. For golf, to suppress the consumption is classified in the 1970s luxury properties, he tried to lift a frugal life. 21 century of whether taxation of the golf course of the fixed asset tax and acquisition tax today is valid, to compare legal consideration of the Japan of legislation examples and our country of precedent and doctrine. Local tax heavy taxation system the tax law principle of the golf course, excessive taxation prohibition of principle, from the point of view of fair taxation principles, dealing with problems taxation constitutionality of the luxury property, external economical effect and the Yeah possibility of local tax of golf of principle to to fit, take the introduction of golf course use tax and transfer to the local tax of individual consumption tax is a national tax. In addition, the golf membership rights that have been imposed acquisition tax Min, taking into account the fairness other assets, to seek the imposition method of fixed asset tax, total sum taxation of the golf course land, separately sum taxation, separation consider the tax system to present a separate taxation proposal.