부동산 보유세 과세체계 일원화에 관한 연구

부동산 보유세 과세체계의 일원화 방안을 연구했다.

Recently, as real estate prices have soared and price volatility has increased, there is a lot of controversy about the burden of holding tax according to real estate price fluctuations. The reason is that, as real estate prices soar, the government is using real estate taxes as a policy tool to stabilize the real estate market, and real estate prices have a great impact on people's tax burden. In the past, as one of the real estate measures, taxes related to housing transactions, mainly capital gains tax and acquisition tax, were used as a major policy tool.

However, property tax and comprehensive real estate tax, which are property taxes, were also used as policy instruments, so the rise in real estate prices led to an increase in the tax burden of taxpayers who had owned houses for a long time. Moreover, the government has been using a policy to increase the official price of housing through the realization of the official housing price, thereby increasing the tax burden in areas where house prices have soared, and thereby suppressing housing demand.

However, this policy can be a problem because it does not sufficiently reflect the circumstances of taxpayers who have owned houses for a long time for residential purposes due to rapid changes in tax burdens, and thus can mass-produce victims of the policies. Korea's ownership tax is divided into property tax and comprehensive real estate tax, and has a structure in which property evaluation and taxation are separated. Historically, the ownership tax started from a structure in which property taxation and property evaluation were unified, but as it was used for real estate market policy, the ownership tax has been transformed into the current complex structure.

Since the tax basis of possession tax is the profitability of property, the constitutional limit of repetitive and periodic taxation on properties in stock must be observed. In terms of the nature of the possession tax, in order to impose the possession tax, the profitability of the property should be evaluated and the tax should be based on this. In other words, the change in asset value due to inflation should be evaluated considering the change in income, and based on this, the holding tax should be levied considering the taxpayer's ability to pay. The question is whether Korea's property tax system reflects the nature of property tax well.

As reviewed above, the property tax structure in Korea is divided into property tax and comprehensive real estate tax, and property evaluation and property tax are separated, making it impossible to reasonably levy property tax by reflecting the profitability of property. The reason for such a complex structure is that the current dual and dual structure was created by using the holding tax as a tax policy tool following the sharp rise in real estate prices. If the current property tax system is a structure that cannot guarantee the profitability of property, the property tax system needs drastic improvement.

To do this, it is first necessary to integrate the complex property tax system into one framework. It is necessary to unify the dual structure of property tax and comprehensive real estate tax into property tax, and to unify property evaluation and taxation to form a single system. Furthermore, it is necessary to reorganize the administrative system so that the distributed property tax administrative system can be integrated to better reflect the taxpayer's ability to pay in consideration of the profitability of the integrated property tax.

In order to appropriate property evaluation and property taxation in accordance with social changes, it is necessary to improve the propriety of property evaluation by utilizing ICT-based big data, and to develop evaluation indicators that can measure whether property taxation does not infringe on taxpayers' property rights or exceed the burden of taxation. do. In order to implement such a tax holding system development plan, the following specific improvement measures are proposed. First, in terms of tax law, the tax rate should be determined by the National Assembly, which is the representative of the people, and it is desirable to determine the standard for tax rates according to the law.

However, the problem of the tax base is related to the finances of local governments, and it is proposed to improve the system so that local councils determine the application rate by considering the level of public prices in local governments. Second, in order to improve the fairness of the tax burden of the people, it is recommended that the standard market price of property tax be contested at the taxation stage, and that a 'Market Standard Amount Deliberation Committee' be formed for each local government to collect opinions on the standard market price and discuss it with experts. Suggest.

It is necessary to review whether the proper value of real estate is calculated by the ‘Market Price Standard Amount Deliberation Committee’ and to review the appropriateness and equity considering the economic situation of the region and the taxpayer’s ability to pay the tax. Third, it raises the problem that the detailed evaluation standards of the public price system do not match the actual taxation of local taxes, and proposes the enactment of the 「Act on the Investigation and Calculation of Standard Market Value of Local Taxes」 as an improvement plan. It is possible to amend the regulations related to the standard market price in the current local tax law and prepare a legal basis.

However, the current local tax law stipulates 11 tax items, so there is a limit to regulating various tax conditions among the tax items. It is necessary to separate the regulations related to the standard market price into individual laws and specify them to improve the fairness of the actual tax burden, such as calculation procedures, methods, and adjustment methods. Fourth, it is proposed to introduce a GIS-based information analysis sys