민간임대주택 과세제도 개선방안에 관한 연구

민간임대주택의 과세제도와 감면제도 개선방안을 연구했다.

주택임대사업자의 등록요건과 과세체계 및 감면제도의 문제점을 분석하여 개선방안을 도출함으로써 민간임대주택사업의 활성화 방안을 살펴보면 다음과 같다. 1. 임대주택 사업자의 분석결과 임대주택 사업자의 분석결과는 다음과 같다. 첫째, 적정 재산세 감면면적 기준(40㎡∼85㎡)을 확대해야 한다. 둘째, 적정 양도소득세 비과세 기준에 대해서는 일반 주택 양도소득세처럼 2년 이상 보유하면 거주기간에 관계없이 비과세해야 한다. 셋째, 전세는 모두 비과세해야 한다. 넷째, 임대소득세의 비과세 기준으로는 ‘주택가격에 관계없이 1주택이면 비과세해야 한다. 다섯째, 임대주택 사업 등록을 위한 개선사항으로는 ‘임대주택사업 등록제를 신고제도로 바꾸어 등록절차를 간소화하고, 임대주택의 소득세(임대소득세와 양도소득세)를 완화하고, 등록한 임대주택의 지방세(취득세와 재산세)를 완화해야 한다. 2. 임대주택 사업의향 있는 응답자의 분석결과 임대주택 사업의향이 있는 응답자의 임대주택과세제도의 문제점과 개선방안을 분 석한 결과는 다음과 같다. 첫째, 임대주택 사업을 위해 필요한 사항으로는 임대주택사업자들의 필요경비 범위(가속감가상각제도 도입 등)를 확대하고, 임대소득세와 양도소득세 그리고 법인세 등의 비과세와 감면을 확대하는 것이 중요하다.

둘째, 임대주택사업 미등록 의향자의 임대주택사업 등록을 위한 개선사항으로는 임대주택사업 등록제를 신고제도로 바꾸어 등록절차를 간소화해야 한다. 셋째, 향후 임대주택 사업 의향이 없는 이유로 전월세 상한제 등 미래 임대주택소득이 불확실하기 때문이다 가 가장 많았다. 그러므로 임대주택소득의 안전성과 수익성 확보가 뒷받침되어야 한다. 3. 임대주택 사업자와 임대주택 사업의향자의 임대주택 사업 미등록이유와 등록을 위한 개선사항 분석결과 임대주택 사업자와 임대주택 사업의향자의 임대주택 사업 미등록이유와 등록을 위한 개선사항은 다음과 같다. 첫째, 임대주택 사업 미등록이유로 임대주택 사업자는 ‘등록절차가 복잡하기 때문이다’가 86.1%로 매우 높았고, 임대주택 미사업자는 ‘등록절차가 복잡하기 때문이다’가 46.6%, ‘취득세와 재산세 등 지방세 감면혜택이 너무나 적기 때문이다’가 24.9%로 높았다. 둘째, 임대주택 사업 등록을 위한 개선사항으로는 임대주택 사업자와 임대주택 미사업자 모두 ‘임대주택사업 등록제를 신고제도로 바꾸어 등록절차를 간소화 해야 한다’가 각각 88.9%, 85.2%로 가장 높게 나타나 임대주택 사업자와 미사업자의 의견의 차이는 없었다. 본 연구의 결과에 따르면 주택임대를 하는 많은 사람들이 매입임대주택사업자로 등록을 하도록 조세감면 혜택을 부여하고 있으나 현실은 등록실적이 저조하여 개선방안은 다음과 같다.

첫째, 임대주택 등록제도를 최소한 간소화시켜야 한다. 둘째, 임대사업자로 등록하면 취득세, 재산세, 종합부동산세, 양도소득세 등을 대폭 감면하여 등록을 유도하여야 한다. 셋째, 임대주택사업자로 등록을 의무화하고 미등록한 임대주택 사업자에게는 과태료부과와 세무조사를 강화시켜야 한다. This study attempted to investigate the revitalization system of the private rental housing business by analyzing the problems of the requirement for registration of housing lease business operators, the taxation system and the tax exemption. As a result, the following findings were obtained: 1.

Result of Analysis of Rental Housing Business Operators The results of analysis of rental housing business operators were as follows: First, the criterion for floor area subject to reduction and exemption of reasonable property tax(40㎡∼85㎡) should be extended. Second, it is necessary to make the transfer income tax subject to non-taxation regardless of the period of residence if the rental housing is held for more than two years like the transfer income tax on general housing in relation to the reasonable criterion for nontaxation of the transfer income tax. Third, it is necessary to make all of housing leased on a deposit basis subject to non-taxation.

Fourth, one unit of housing should be made tax-free regardless of the housing price in relation to the criterion for nontaxation of the lease income tax. Fifth, the matters of improvement for registration of rental housing business included streamlining the procedures for registration by changing the registration system of rental housing business into the declaration system, relaxing the income tax on rental housing(lease income tax and transfer income tax) and relaxing local taxes on registered rental housing(acquisition tax and property tax). 2.

Results of Analysis of Respondents with the Intention to Engage in Rental Housing Business An attempt was made to investigate the problem of the rental housing taxation system of the respondents with the intention to engage in rental housing business and its improvement scheme. As a result, the following findings were obtained: First, it is important to expand the scope of necessary expenses of rental housing business operators as the necessary matter for rental housing business(introduction of the accelerated depreciation system) and to extend the nontaxation and exemption of lease income tax, transfer income tax and corporation tax.

Second, there is a need to streamline the registration procedure by changing the rental housing business registration system into the declaration system as the matter of improvement for registration of rental housing business of the unregistered rental housing business operators. Third, the greatest reason for having no intention to do the rental housing business in the future is that income from rental housing is precarious due to the Jeonse and monthly rent ceiling system. Therefore, the stability and profitability of income from rental housing should be secured. 3.

Results of Analysis about the Reason for Non-registration of Rental Housing Business by Its Operators and Prospective Operators and the Matter of Improvement for Its Registration The reason for non-registration of rental housing business operators and prospective operators and the matter of improvement for registration are as follows: First, as to the reason for non-registration of the rental housing business, 86.1% of the responding rental housing business operators pointed out 'because of complicated registration procedures'. 46.6% of the responding rental housing business operators pointed out 'because of complicated registration procedures'.

And 24.9% pointed out 'because of the very low level of tax benefits of local taxes such as acquisition tax, property tax, etc'. Second, as for the matter of improvement for registration of rental housing business, 88.9% of the responding rental housing business operators and 85.2% of the responding non-operators pointed out ‘It is necessary to streamline the registration procedure by changing the rental housing business registration system into the declaration system. There was little difference in awareness between rental housing business operators and non-operators.

The benefit of tax reduction and exemption is provided for many persons engaging in housing lease to be registered as the rental housing business operator but the reality is that the record of registration is poor. Accordingly, this study presented the following improvement scheme: First, the rental housing registration system should at least be streamlined. Second, those engaged in housing lease should have the benefit of tax reduction or/and exemption relating to acquisition tax, property tax, comprehensive real estate tax, transfer income tax and so o