不動産 地方稅制 改善方案에 關한 硏究

토지 개발이익 환수제도의 현황과 개선 방안을 연구했다.

The kind of taxes subjects to real estate activity can be divided into national taxes and local taxes based on the subject of taxation. The majority of this kind falls under the category of local taxes since real estate by its own natural characteristics increases the value of one's wealth depending upon the local government's policy according to the benefit principle. In order to investigate more closely on the real estate related local tax from local tax within the boundary of tax system, the followings have been mentioned. At first, I have described the scope of real estate and the significance and the functions of tax on real estate.

Secondly, I also have illustrated the taxation on real estate transaction and possession of real estate according to the local tax law. Thirdly, I have deduced the problems of real estate related tax system. At fourth, I have conducted the questionnaire investigation on the problems. At last, I have proposed a reform measure on the issue. The result of this report can be summarized as followings. The definition of real estate in a narrow sense by the local tax law is described as followings.

The acquisition tax is imposed on land, buildings, ships, mining rights, and fishing rights; the registration tax and city-planning tax are imposed on land and buildings; the property tax and business tax are imposed on buildings; the aggregate land tax imposed on land respectively. Taxes are also imposed on the fictitious real estate including automobiles, construction machines, living trees, ships, airplanes, and etc.

In this report, I have investigated the problems and improvement measures on the real estate related taxation within the boundary of local tax law by meeting with various local tax specialists including a government official, who is in charge of local taxation, a tax accountant, an accountant, a judicial scrivener and so forth. And I would like to propose following measures to improve the local taxation system. Through the investigation, the determination of standard of assessment can differ based on the acquisition method and the transaction partner, for instance, an individual acquires real estate, a corporation acquires it and an individual acquires it from a corporation.

According to the result of questionnaire investigation on taxation specialists, more than 11% of them said that they did not exactly know how to determine the standard of assessment. From this fact, we can conclude that it is difficult to determine the standard of assessment. Therefore, simplifying the determination method for the standard of assessment and unifying it by utilizing the public land value should be necessary. The acquisition taxation law specifies that a taxpayer him/herself should visit taxation authorities(si, gun, and gu where the real estate situated at) and pay by self-assessment within 30 days from the aquisition date.

However, it is thought that 30 day period can be relatively short. The period, therefore, should be extended to 45 - 60 days, in which a taxation authority can send a notification of taxation to taxpayers offering them a clean service. In addition, the authority should offer a special benefit to the taxpayers with self-assessment. The authority should give 5-10% tax deduction from the calculated amount to the taxpayers who pay taxes within the period whereas it should impose 10% more on the calculated tax amount to the taxpayers who do not pay taxes within the period. By doing so, current 20% of additional tax rate can be lowered resulting in lightening the taxpayer's burden.

The current tax rate of building property tax, in which the rates are differentiated based on the usage of building, should be unified by applying a single tariff system and not distinguishing residental use or commercial use. The building structure and the years of contents should be depreciated by the current depreciation rate(1 level unit) plus 1% in every 5 years actualizing the years of building's contents and the depreciation rate. In addition, the balance of taxation should be considered by lowering the current housing progressive rate of 7% to 5% getting a balance between the heavy taxed property and the tax rate.

In my opinion, the unification on the standard of assessment for the aggregate land taxation system should take the priority. It should be conducted not nationally but by si and gun establishing 3 year plan and promoting. Prior to this, the self-governing administration authority should prepare a firm guiding principle and strong promotion will. In order to solve the problems, in which the tax is imposed on land based on the last year's public land value, the authority should make the declared date of public land value being in accord with the standard date of aggregate land taxation resulting in imposing the aggregate land tax based on the public land value of the competent year.