不動産租稅政策의 現況과 評價

부동산 조세정책이 시장에 미치는 영향과 개선과제를 분석했다.

This study attempted to investigate what effect the Korean real estate tax system has exerted on the real estate market and to present the policy task as well as the improvement scheme concerning the problem of the current acquisition and registration taxes and transfer income taxes. The real estate tax system has a limit in stabilizing the real estate market and improving all the problems, but real transaction has come to realize the lowering of the transactional tax rate and the reinforcement of the real estate ownership taxes with the actualization of taxation.

But it has failed to make a great change in the effective tax rate, thereby almost failing to resolve the fundamental problem inherent in the transactional tax. Accordingly, it is necessary to examine the diverse shocks influencing local finance as well as the effect of the easing of tax burden on the real estate market sufficiently, thereby raising the rate of actualizing the standard of assessment in a direction of improving the problems existing in the tax system and tax administration related to real estate, alleviating transactional taxation and realizing the policy of reinforcing taxation on possession of real estate.

And government has reinforced transfer income tax in an attempt to stabilize the market by redeeming speculation interests whenever the real estate market has been unstable. Rather, the lock-in effect has occurred and the side effect of distorting the real estate market has occurred. And there is a possibility of distorting the real estate market and generating side effects such as the shrinkage of consumption and the depression of the internal demand market due to the rapidly increased burden of taxes.

Accordingly, tax policy should be implemented that is to realize tax equity and fairness, curb the mentality of possessing unnecessary real estate, stabilize the real estate price and attempt the balanced development of local finance and the sound development of national economy. And the transfer income tax system should be excessively used as the means for curbing real estate speculation and stabilizing the market for the original purpose of tax that is to secure the redistribution of wealth and financial revenues through equitable taxation.

It should be improved so that tax justice may be realized and the taxpayers' rights may be protected by restoring equitable taxation damaged for the years. The nontaxation system has the problem of its uniform application when given requirements are met without taking into consideration the individual's property state and ability to pay tax. So this study presented the "tax credit system" as the improvement scheme.

And it was proposed that there is a need to abolish the special deduction on long-term possession of real estate and introduce "inflation deduction" and the "taxation system based on the annual tax multiplied years method " as the improvement scheme of taxation unequality between transfer income tax and composite income tax. In conclusion, the direction of the tax policy for transactional taxes such as acquisition tax and registration tax and the transfer income tax system to advance is to provide the rights and interests of the taxpayer by realizing the burden of tax equity and tax justice. 본 연구에서 우리나라 부동산조세정책이 부동산시장에 어떤 영향을 미쳤는지 살펴보고, 현행 취·등록세와 양도소득세의 문제점에 대하여 개선방안과 정책과제를 제시하였다.

부동산조세정책으로 부동산시장의 안정과 제반 문제를 개선하는데 한계가 있지만, 실거래가 課稅의 실현에 따른 거래세율의 인하와 보유세 강화를 시행하게 되었다. 하지만 실효稅率에 큰 변화를 가져오지 못함으로써 去來稅가 지닌 근본적인 問題는 거의 해결하지 못하였다. 따라서 조세부담의 완화로 인한 不動産市場에 미치는 영향과 지방재정에 미치는 다양한 충격들을 충분히 검토하여 不動産관련 租稅制度 및 세정에 존재하고 있었던 問題點들에 대한 개선방향으로 과표 현실화율 제고, 거래과세 경감 및 보유과세 강화정책이 속히 이루어져야 할 것이다. 또한, 政府는 不動産市場이 불안할 때마다 투기이익을 환수하여 시장을 安定시키겠다며 양도소득세를 강화하였지만, 오히려 동결효과가 발생되고 부동산 시장이 왜곡되는 부작용이 發生하였으며, 급격한 租稅부담 增加로 인한 소비 위축과 내수 침체 등 不動産市場을 왜곡시키고 부작용을 양산할 우려가 있다. 따라서 租稅의 형평성과 공평성을 실현하고 不必要한 不動産 保有 심리를 억제하여, 不動産價格을 安定시키고 지방재정의 균형발전과 국민경제의 건전한 발전을 기하는 租稅政策이 실시되어야 할 것이다.

그리고 양도소득세 제도는 공평한 課稅를 통한 부의 재분배와 재정수익 확보라는 租稅의 본래 目的을 위하여 不動産投機억제와 시장 安定화를 위한 手段으로 지나치게 활용 되어서는 안 되며, 그 동안 훼손 되었던 공평課稅를 회복하여 租稅정의가 실현되고 납세자의 권리가 보호될 수 있도록 改善되어야 한다. 非課稅 제도는 개인의 재산상태 및 담세능력을 고려하지 않고 일정 要件 충족시 일률적으로 적용되는 문제점이 있으므로 이에 대한 改善方案으로 “세액공제제도”를 제시하였다. 또한 양도소득세와 종합소득세 납세자들 간에 과세불공평에 대한 개선방안으로 장기보유특별공제를 폐지하고, “인플레이션공제”와 “연분연승법과세제도”를 도입할 것을 제안했다. 결론적으로 去來稅인 取·登錄稅와 讓渡所得稅制度가 나아갈 조세정책 方向은 조세공평부담과 조세정의를 실현하여 납세자의 권익을 보호하는데 意義가 있다할 것이다.