한국 골프경영의 합리적인 개선방향에 관한 연구 : 골프장사업 조세제도를 중심으로
Rational improvement plan for golf administration of Korea = Focused on golf course business taxation
iv, 113 p.
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With having increasingly more and more leisure, we know that the number of people who enjoy golfing is getting sharply increased since 1980. We must not let golf remain permanent as a sports for high class of our society. instead, we have to solidify the positive role of golf as a form which contributes to the development of sports culture and as a kind of sports which ordinary people can enjoy. In order to introduce the phenomenon above into right direction towards the development of our country, we ought to ask the government to phase out a series of ruthless regulations that squeeze golf industry, at the same time, we need to do self-rescue effort to survive on the basis of prescriptions: readjustment, amendment, supplement, and financial support. In terms of construction of golf courses, we can maximize ground efficiency and productivity as well, taking advantage of barren soil. The development could lead to growth of a land value and forming of commercial district. The construction of golf ground would provide a lot of opportunities for job-setters and many small and medium companies that are in charge of materials, guarding, equipment, landscape architecture, and so forth, the authorities concerned needs to use greenbelt zone, the dry river, and the public land and then, supply quick-golf grounds and public golf course, teaming up with several ministries of government such as the ministry of construction and transportation, the ministry of culture and tourism, the ministry of environment, and the ministry of finance and economy. In constructing small and cheap golf courses and public golf grounds, those concerned have to seek the method to get tax privileges and reinforce persistent public relations. The golf industry has an enormous influence on national economy. A survey that analyzed derivative effect of the golf industry, sampling 92 golf clubs which introduced membership in 1997 shows that the amount of money which was directly contributed to rational economy reached to 700 billion won that is 1% of 70 trillion won, or one-year budget. If we add the value of public golf links, newly-made golf courses and golf-related companies, the site of golf industry would be much bigger and bigger. The number of foreigners who visited local golf courses last year came to 128,229 up by 4,000 in 1996 and the expense they spent in golfing reached to more than 10 billion won. What a worthy industry it is. Golf club can be called a sort of company which invests huge capitals valued at 50 billion won. With the government trying to expediate small and medium-sized companies and subsidzing venture companies, the golf industry seems to be remote from government's support, even though the industry can make a huge unount of profits like other industries. Strictly speaking, the industry is with in the range of venture industry and promising small companies which suffer a lack of money. If we think of sharp growth of golfig population and international trends, we would come to conclusion that we should capitalize on the industry. Under the circumstances that supply is very short comparing with demand and policies of golf industry are not coherent, we can't expect that the industry would gradually develop consistently. At this point, if we put together and prepare a solid foundation of development of the industry, we could mace the golf a sports that can be helpful to the status of our country and could use the golf industry as a resource to attract foreign tourists as relics of our nation. We have to be out to petition for backing policy, convincing the government that the industry is not inferior to venture companies and lucrative small companies. As a part of supporting, we are asking not for any special advantages but for back-up tantamount to taxation and financial support any other sports are benefiting from. The authorities must build a mechanism to strengthen the industry rather than imposing a barrage of restrictions. Golf is no langer a sports which is consumption-oriented. As the golf industry has been amended as training facilities, it is considerate that acquisition tax and registration tax that are imposed on established corporate body should be excluded from the category of taxes on luxuries. It is desirable that composite land tax should be lowered to the extend of 2 percent, or commercial land tax and property tax of 5% should down to 0.3% it is clear that current double taxation system must be gradually switched to flexible one which is distinguished from taxation system on luxuries ; golf courses are far cry from casinos, turkish, baths, and high-class bars. In particular, it is unfair that the government imposes acquisition tax seven and a half times as much as general tax and composite land tax and property tax 17 times as much as general other taxes in terms of luxurious facilities. Although it is impossible that golf site can be converted to the land for other purposes, annually land price of announcement is getting higher and higher and stiff credit controls inhibit borrowing money on the security. What I mentioned above should be revised. The concept that golfing is a luxurious property was introduced in 1973 when only a minority of people played golf and capita GNP was low. However, it is undesirable that the golf industry has been classified into a extravagant one at a time of 2.5 million golfing population. It is time that the golf industry took root as a general type of business and gave lots of chance for average people to enjoy golfing with low admission fee, overcoming the burden that the government put in that real estate speculation and excessive consumption must be rooted out. What's the most urgent things is that the realization of impartial taxation and building the taxation justice should precede. We have to recognize that, as a part of forming consensus, the sports, golf has been healthful to our mind and body and helpful to realizing social and cultural value as well as national economy. Finally, we have to raise prominent world-class golf players as many as possible and aggrandize public relations to contribute to nation's unity.