종합부동산세와 재산세 통합방안

종합부동산세와 재산세의 통합 방안을 검토한다.

Taxation on the possession of real estate is a tax imposed on taxpayers based on their “Possession of Real Estate and has existed for a long time in history. These forms of taxation are generally aimed at financing national or local governments. Nonetheless, taxation on the possession of real estate in Korea differs from that of other countries. In Korea, this taxation has been widely used as political means to control real estate market or regulate speculative investment in real estate. As a result, Taxation on the possession of real estate has changed very often. The current taxation system on the possession of real estate was formed in 2005 by reorganization.

Since then, real estate holding tax has been dualized into property tax and gross real estate tax. The former is a local tax and the latter is a national tax. Originally, these two taxes were not designed to work completely separately, but were designed to work organically like a single tax. However, since then, these two taxes have experienced their own development process as if they were completely separate taxes. Gross real estate tax is levied on the basis of the taxable data of the property tax. Gross real estate tax cannot be imposed without taxation data on property tax.

Based on the same data, local tax officials impose property taxes and national tax officials impose comprehensive real estate taxes. Due to this double taxation procedure, administrative inefficiency is very high. In addition, for taxpayers, this dualization of Taxation on the possession of real estate is causing great inconvenience. Taxpayers must pay their taxes to the state and local governments separately. Even in filing a lawsuit, the two taxes are completely separate. This paper aims to find a way to solve these problems. In order to solve these problems, it is necessary to operate these two taxes uniformly.

In this article, the author suggests two methods of how to operate these two items uniformly.