취득세 과세체계의 문제점 및 개선방안에 관한 연구

취득세 과세체계의 문제점을 분석하고 개선방안을 제시했다.

After the amendment of the local tax system in 2011, the taxation structure became more complicated and the problems still exist. The purpose of this study is to examine the problems in the reorganization process in 2010 and to find reasonable ways to improve them. To do this, the taxation structure was compared before and after the reorganization in 2010, and the results of this study are the followings. First, the registration tax (pre-consolidation) has a variety of taxation structure by reason of acquisition, property subject to taxation, and taxpayers, and there is no taxation logic. Secondly, the unreasonably heavy tax system and the structure of taxation became more complicated.

As a way to improve these problems, the type of property subject to acquisition tax should be simplified to eliminate tax differentiation by type of acquisition. The same tax rates should be applied for the acquisition, inheritance, and free acquisition (excluding inheritance). The single tax rate is more reasonable compared to the rate of progressive taxation by the taxable section of a house. Finally, for the luxury property, the heavy tax system should improve correspondingly to the changes of time.