不動産租稅制度의 改善方案에 관한 硏究

부동산 취득·보유·양도에 대한 조세제도의 개선방안을 연구했다.

The current real estate taxation system is composed of real estate aquisition tax which is imposed against the fact of acquisition and transaction of real estate and real estate possesstion tax being levied against the fact of possession of real estate and real estate transfer income tax being levied against income from the transfer of the real estate. The real estate taxation system differs in its functions and characteristics according to its kinds.

The function of real estate tax from the persepective of national treasury, namely, the satisfaction of financial demand of the nation, is more stressed therefore it is desirable to perceive the position of real estate tax system as a part of continuum of real estate policy of the government.

To ensure smooth supply of housing sites and houses taxation system such as real estate acquisition tax, real estate possession tax and real estate transfer income tax should be utilized adequately in the execution of real estate policy; as means of convertting profits accrued form development of real estate to public benefit the financial resource for development shall be secured and at the same time it shall play an important role of promoting rational utilization of the land.

Among real estate tax system the real estate possession tax is the most adequate means for adjusting and promoting demand for the real estate and it increases cost for mainenance of the income form aquisiion of real estate thus induces disposition of the real estate and discourages unnecessary possession.

Among real estate taxes registration tax and acquisition tax increase cost in connection with transaction thus interfere with transaction of real estate itself thus discourages unnecessary demand of real estate; donation tax is a tax which is imposed against the value being received gratuitously but in recent years in step with thorough search on the sources of funds for real estate speculation it plays gradually more important role in suppressing speculation.

In this dissertation to establish more rational real estate tax system being able to assume functions for solving various problems from the dimension of real estate policy I have explained the status of real estate tax system by classifying it into the following taxes : firestly under acquisition tax covered inheritance tax, donation tax, stamp taxi unfair profit taxi defence taxi value added tax (so far national tax) and aquisition tax, registration tax, license tax (so far local tax) and under possession tax covering property reassessment tax, real estate income tax, value added tax (so far national tax) and property tax, farmland tax, city plan tax, common facility tax (so far local tax) and under transfer tax covering transfer income tax, corporation tax, special additional tax, real estate income tax and value added tax (so far national tax).

While reviewing the relationship between the real estate tax system and policy I have pointed out problems in the current tax system and presented my proposal for improvement of the system which is illustrated in the following: Firstly, to offer predictability and legal stability to the people land basis law should be formulated and the concept of public nature of the land should be legalized. Secondly, unification of system for evaluation of land price should be implemented in view of many problems arising from diverse system in evaluation of land price from plurality of evaluation organizations currently existing.

In ether words unified price of land of the government being properly evaluated byunified land evaluation organization should be publicized thus all the public organizations should apply this price publicly announced as an index for tax imposition, compensation and assessment of the mortgage etc. Thus according to the case concerned this annouced price of land can be applied through proper muliplication as required and by this way the purpose of unification of evaluation of land price can be achieved. Thirdly, consultative organ being composed of competent autority and specialists on the real estate questions should be set up.

Fourthly, land and resident card numbers of land owners should be computerized thus establishment of information system on the land should be required. Fifthly, a problem in the acquisition tax is that uniform imposition of aquisition tax irrespective of nature or extent of benefits being accrued from such acquisition creates contradiction to the principle of taxation proportional to benefits and functions. For instance even in case of acquiring same kind of house according of its nature of being a speculation or luxury or for common residence the ability to pay taxes differ. Therefore it is required for acquisition tax to have a structure of graducated system of imposition.

A more positive step as a measure for controlling acquisition of real estate is to adopt ceiling for such acquisition. Sixthly for more effective implementation of current inheritance tax and donation tax system adjustment of tax rate is requires and for amount excessive of certain extent should be subjected to more heavier taxes than now. Seventhly, for improvement of property tax a system of combined property taxation should be adopted whereby accumulative tax rate to be imposed against land being owned by a certain individual on the combined basis rather than imposing taxes on the unit of land as currently practiced.

Eighthly the taxation system for transfer tax should have a form of graduation tax system whereby different rate of tax is imposed on the basis of amount of income irrespective of length of period of possession. Ninethly, a system of converting profits from the development such as taxation system of increased value of the land should be adopted more comprehensively. In this light the measures of improvement above mentioned are all concerned with the premise of how to harmonize the interest of land ownership and public interest and represents a question of t