재산세 현황부과원칙의 문제점과 개선방향

재산세 현황부과원칙의 문제점과 개선방향을 검토했다.

The current status imposition rule means that a taxable object must be classified and taxed differently by an actual status. For examples, it is applied in determining whether a real property is for residential premises, an agricultural land or forests. Such a differential taxation is premised on the classification of property and when it is taxed according to the actual classification, it could not only meet the legislative purpose of differential taxation, but also comply with fair taxation or substantive taxation.

Accordingly, this study comprehensively examines the relationship between the property tax taxation system and the current status imposition rule in terms of legislative purpose, interpretation, and operation, and analyzes the problem of this rule in property tax and its root causes based on a comparison with overseas systems, and suggestes the direction of improvements. First, it is necessary to establish a theoretical system for the current status imposition rule of property tax so that it makes a reasonable interpretation and application. Second, it is necessary to establish a consistent property tax taxation system according to the classification of an actural status.

Third, it is necessary to improve the application method of the current status imposition rule.