1세대 1주택에 대한 양도소득세의 합리적 과세방안

1세대 1주택 비과세제도의 문제를 검토하고 합리적인 과세방안을 제시한다.

This study has reviewed the problem of the present non-taxation system for one house per household and suggested a rational taxation plan. This study applied to the theoretic study through various literatures related to alternatives to improve the problem of the present non-taxation system for one house per household. In the results of this study, I would like to suggest introducing the system of income deduction for house, now being implemented in America and Japan, as a rational development plan to replace the present non-taxation system for one house per household. The Introduction of the alternatives adopted in this study are expected to be the following effectiveness.

First, the system of income deduction for house will be contributed greatly to improvement in the horizontal equity and vertical equity and to simplification of taxation system. Second, It will serve to stabilize people's housing life as much as the current system. Third,Introduction of the deduction system for the rate of rise in prices and Annual tax multiplied years method will alleviate the bunching-effect and the lock-in effect.