골프장 관련 조세제도의 합리적인 개선방안

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.