종합부동산세의 지방세 전환에 대한 고찰

종합부동산세를 지방세로 전환하는 방안을 고찰했다.

Comprehensive Real Estate Holding Tax is a tax system which is introduced in 2005 and imposes property tax on property owner in order to improve fairness of tax burden and price stability of real property and thus make local finance and national economy fairly developed. However, this tax system experienced a lot of changes including introduction, reinforcement and ease and in doing so the government judged this system is not matched with the whole tax system and made public an item in which transforms Comprehensive Real Estate Holding Tax into property tax.

Although the problem of levy on profit not yet realized and double taxation can be overcomed in theory, the transforming Comprehensive Real Estate Holding Tax into national tax seems to be needed considering the nature of Comprehensive Real Estate Holding Tax, high burden of tax and poor showing of the restraint of speculation in real estate. About the methods of transformation, Comprehensive Real Estate Holding Tax can be changed into unified single property tax and Comprehensive Real Estate Holding Tax and property tax can co-exist.