한·중 부동산 조세정책의 비교분석에 관한 연구

한국과 중국의 부동산 조세정책과 토지 소유·사용권 제도를 비교했다.

China's economy has grown rapidly since its reform and opening-up. For this reason, there has been much interest in real estate, especially in China, followed by strong desire to possess it. In China, private ownership to the land was not recognized. However, since the reform and opening up, land use right, one of the features of land ownership, has come to be recognized. Therefore, interested in investing in real estate has been very strong in China, which has recently resulted in serious problems related to real estate speculation.

Rampant real estate speculation would increase the frequency of irregular transactions among the speculators who seek after unearned incomes, which raises the values of real estate, contributing to a boost in prices. This would cause overall chaos in the order of the real estate transactions in China, leading to a loss of motivation among the ordinary people. In this regard, the Chinese government is making its efforts to improve its real estate tax policy to prevent speculation, but the improvement efforts are still incomplete state.

Thus, this study seeks to derive ways of making China's real estate tax policy more efficient in an effort to hold in checks real estate speculations in China, by making comparison and analysis between the taxation policies in the two countries (i,e., China and Korea). First, regarding Korea's real estate tax system, this study examined the Acquisition tax, in which acquisition of a certain property such as real estate becomes an object of taxation; Property tax & Comprehensive Real Estate Holding Tax, in which ownership of real estate constitutes an object of taxation; and Transfer Income Tax, in which incomes incurred through an transfer of land, buildings, etc. are subject to taxation.

As for China's taxation system, it reviewed Contract Tax (i.e.,契税), the Chinese version of Acquisition Tax, in which the real estate if its ownership is changed, becomes an object of taxation; Stamp Tax (i.e.,印花稅), which is collected from receiving parties as Property Tax after the change or the transfer of property right (over real estate) takes place; Land Value Added Tax (i.e.土地增值税), the Chinese version of Real Estate Transfer Tax, in which, if transferred, the right of using state-owned land as well as buildings or fixtures on land becomes subject to taxation; Corporate Income Tax which is collected on the incomes of the businesses that develop, manage, and administer real estate; Property Tax (i.e.,房產稅), the Chinese version of Possession Tax, which is collected from the owners of the buildings, when profits are incurred from the increased values of, or the lease of those buildings; and City & Town Land Tax (i.e.,城镇土地稅), which is collected on land in cities or towns (i.e.,镇,) purposed to encourage reasonable use of the land, and moderately adjust the gaps in the levels of incomes incurred from the land use in those areas.

Also, it mentioned the challenges against China's future tax policies, by deriving common denominators and differences and then by making comparison and analysis between the two countries' systems of Acquisition tax, Transfer Tax, and Possession Tax. In order to overcome these challenges, the kinds of taxes related to real estate should be integrated, the demand and supply of real estate (should be) realigned, the scopes of taxation (should be) defined, and the income of real estate tax (should be) transferred to local government.

In addition, in light of a great difference between the regions in China, by-grade jurisdiction of real estate taxation should be established based on real situation of each district.