주택 취득세의 차등세율구조가 주택거래에 미치는 영향에 관한 연구

주택 취득세 차등세율 구조가 주택 거래에 미치는 영향을 분석한다.

This study examines the problems of the current system, focusing on the tax rate structure of the acquisition tax, and suggests a rational improvement plan. In particular, we examine whether the discontinuity of tax rates following the diagonal progressive tax rate structure, which sequentially increases the acquisition tax rate in the acquisition price range between 600 million won and 900 million won, as well as the simple progressive tax rate structure, causes market distortion.

To this end, it is verified whether the actual transaction distortion has been alleviated as the government's legislative purpose by analyzing the acquisition tax rate from the time when the acquisition tax rate was settled as a simple progressive tax rate to the year after it was implemented after being changed to a diagonal progressive tax rate structure. Specifically, since the largest amount of housing transactions in Seoul corresponds to apartments, it analyzes the amount of apartment transactions in Seoul from 2014 to 2021 to determine whether there is a threshold effect in the differential tax rate section of 600 million won and 900 million won.

As a result of the empirical analysis of this study, as the differential tax rates are applied at 600 million won and 900 million won, the proportion of transactions in the area where the high tax rate is applied in the marginal area of the differential tax rate is significantly reduced. This means that market distortion occurs due to the discontinuity of the tax rate. In addition, even after January 1, 2020, after the change to the diagonal progressive tax rate structure, this market distortion phenomenon is alleviated, but it still exists.

As a result, market distortion occurs under a simple progressive tax rate structure or a diagonal progressive tax rate structure, so it is proposed to convert the acquisition tax rate into a single proportional tax rate when acquiring proposed to convert the acquisition tax rate into a single proportional tax rate when acquiring housing for a fee to enhance the efficiency of transactions. In this case, the single proportional tax rate needs to be determined in consideration of the single proportional tax rate and equity of general real estate.

Since demand for housing coexists with residential and speculative purposes, the paid acquisition tax rate of housing is unified to 4% which is the standard tax rate of general real estate, and housing acquisition for actual residential purposes is partially exempted using the Local Tax Restriction Act. This study makes a contribution through empirically analyzing the policy effect of tax rate system reform through market distortion, and presents a plan to improve the current housing acquisition tax rate system based on this.