사업용 항공기에 대한 지방세제 개선방안

The purpose of this study is to investigate the changes in the Local tax laws and the reduction of Acquisition tax and Property tax for business aircraft and to review the literatures of the current status of air transportation business, foreign taxation cases and comparison of tax support for business aircraft. And we will analyze the financial statements of aircraft companies and review the effectiveness of local tax reductions and suggest the following improvement measures. First, the acquisition tax on business aircraft has been reduced for the past 30 years and the air transportation business has been suffering losses lately. Therefore, considering the deterioration of the business balance of airlines, the minimum tax payment system should be introduced. Second, the standard tax rate system of property taxes on aircraft should be abolished and the time that the aircraft stays at the domestic airport each year should be calculated and distributed by the time of stay. And the amount of the taxation standard should be calculated by the head of the local government where has the largest residence time of the aircraft in the previous year and notify the other cities, counties and districts.