양도소득세제 개편 방안 연구: 장기보유특별공제 폐지와 부동산보유세 연동을 중심으로

장기보유특별공제 폐지와 보유세 연동을 통한 부동산 양도소득세 개편을 연구한다.

The purpose of this study is to propose a reform direction that abolishes the special deduction for long-term possession and deducts property taxes paid in the capital gains tax. In this structure the capital gains tax burden decreases with longer holding periods, even without a separate deduction system. Simulation analyses were conducted on four types of real estate—singlehomeownership, multiple-homeownership, land, and non-residential properties— across total asset values ranging from 0.5 to 6 billion KRW.

The results indicate modification of the threshold for high-value homes or applying reflection rates for property taxes on multiple-homeowners can keep the overall framework of the capital gains tax system. The policy implications of the capital gains tax reform analysis are as follows: 1) replacing the complex and arbitrary special deduction for long-term possession with deduction of property tax payments can create a more straightforward and consistent capital gains tax system; 2) the tax balance between the comprehensive real estate holding tax and capital gains tax can be maintained in the replacement of deductions.

; 3) incorporating the payments of property taxes into capital gains tax can help mitigate tax resistance against both taxes.