不動産 關聯 地方稅制의 改善方案에 關한 硏究 : 取得稅와 登錄稅를 中心으로

부동산 취득세와 등록세를 중심으로 지방세제 개선을 연구했다.

Korean regional economy has shown various side effects in balanced development between regions and fair distribution for each growth phase, mainly because of its petty economic size, underdeveloped structure and seriously deteriorated rural economy as well as the development gap enlarged between urban and rural area. In addition, each local government has many problems because it depends upon central government without executing independent administrative right.

Under the recognition that local tax sources should be first expanded to enhance the regional financial capability, this study intends to find out the problems and remedial solutions in acquisition tax and registration tax, which amounts to the majority of local tax sources related to realty. This study can be summarized as follows: Firstly, there is almost overlapped possession and amount for taxation of current realty-related acquisition tax and registration tax. As a result, the confusion of taxpayers results in lower rate of declaration and payment with wasting administrative powers.

Accordingly, when acquiring the ownership of realty which amounts to a majority of local tax sources to assess for acquisition tax and registration tax, it is required that the collection system of acquisition and registration tax to assess should be integrated to implement effective one-stop collection. Secondly, for the reduction and exemption of local tax, there is lack of autonomous decision of local government as the subject of taxation for the reduction and exemption of local tax and the regulation for reduction and exemption is provided in too many places so that tax experts or related public officers as well as general taxpayers cannot understand all of the regulations.

Moreover, there is too much size of reduction and exemption for public utilities associations including nonprofit institution. Thus, central government should provide only nation-wide applicable basic principles, while the detailed terms or conditions should be provided by local government according to each condition. In addition, there should be completion of the basic principle that tax reduction or exemption is annually made to the extent that reduction and exemption are used for specific use, which is unconditionally applicable to specific principals such as public corporation and public utilities association.

And it is also necessary that the extent of principle should be remarkably reduced. Third, current tax base application for acquisition and registration tax and dualized tax base might cause taxpayers to shirk voluntary tax declaration depending upon transaction partner and might be against the principle of equity for taxation. Thus, it is recommendable that tax bases should be integrated to remote these discrepancies and settle tax payment system with voluntary declaration. Meanwhile, it is pointed out as a problem that there is very low feasibility of tax base. For lands, individual land price system should be maintained nearly at 100%.

For buildings, the tax resistance of taxpayer should be lowered by increasing market price on annual basis. Moreover, the administratively advantageous operation of existing procedure has still confused taxpayers. For example, relevant authorities often determined and announced the standard land price in different points of time and different evaluation methods. Thus, the procedure to determine standard land price should be integrated step by step.