Abstract
In the Fourth Industrial Age, non－contact marketing is active. This study analyzes the problem of real estate transfer income taxation in literature and suggests its improvement plan. According to the study, measures to improve the taxation of real estate transfer income are as follows. First, it is necessary to simplify the taxation system in the Fourth Industrial Age. Second, it is a shift in the taxable sense of real estate income. Real estate needs to be recognized as a tax on capital income as a source of long－term income generated by opportunity costs for personal assets. Third, the real estate tax policy should be implemented consistently. Taxpayers need to implement mid－to long－term predictable tax policies. In conclusion, the taxation of real estate transfer income is expected to improve the taxation system to protect the people’s property rights and to contribute to the participation of individual capital in economic activities.
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