주택에 대한 양도소득세 비과세 및 감면제도의 문제점과 개선방안에 관한 연구

주택 양도소득세 비과세·감면제도의 문제점과 개선방안을 연구했다.

Among capital gains, those on real estate are taxed relatively heavily. On the contrary, for housing, income tax law and Restriction of Special Taxation Act recognize various non-taxation and exemption policies. As a result, housing that fall into capitegories of non-taxation and exemption policies receive taxation benefit, while other housings are taxed heavier than other general capital gains. Such non-taxation and exemption policies were made in consideration of particularity of housing;however, to control excessive benefit and minimize possibility of misuse, measure as following should take place.

First, non-taxation system for one house per household must fundamentally transform into deduction system. There is a possibility of transferer without tax burden manipulating the transfer price. That is, the current non-taxation system for one house per household impedes normalization of income tax and other taxes, and so it is appropriate to change such system into deduction system. Second, in case where the current non-taxation system for one-house per household is run as is, possession condition must be abolished and be unified with residence condition.

That is because there is a need for simplification of the various non-taxation conditions per region, and the residence condition as standard for such simplification coincides with the objective of the system, which is guarantee of freedom before residence. Also, non-taxation standard for multi-purpose housing and attached land must be changed. For attached land, the system must be changed so that non-taxation is applied based on a certain area. Third, exemption for capital gains tax on housing impedes equality in taxation and complicates tax law;and so it is appropriate to change it into tax defferal system.

Through the mentioned improvement plans on non-taxation and exemption system of capital gains tax on housing, normalization of income tax and improvement of equality with other assets are anticipated.