부동산거래관련세제의 과세표준과 세율에 관한 연구 : AHP 모형을 통한 분석을 중심으로

부동산 취득·양도 관련 세제의 과세표준과 세율을 분석했다.

Real estate transaction-related taxes include acquisition and registration taxes, paid during acquisition, and the capital gains tax, paid when transferring ownership of real estate. The appropriateness of real estate transaction-related taxes is dependant upon the appropriateness of the standard of taxation and tax rate. The current taxes multiply the tax rate by the standard of taxation; therefore, for a fair sharing of the tax burden, both the standard of taxation and tax rate must be appropriate. Also, there must be clearly established standards for the application of tax rates and the establishment of standards of taxation.

However, the appropriateness of real estate transaction-related acquisition, registration and capital gains taxes continues to be questioned. According to current local tax law, the standard of taxation for the acquisition and registration taxes is extremely complex and hard to understand in its structure, method of calculating the statutory standard price of fair market value, and taxation equity. There also exists the problem that acquisition and registration tax rates tend to be quite heavy. Tax rates are not uniform either, but different for each object of taxation.

Also, the standard of taxation for the capital gains tax has an extremely complicated process of calculation, including calculation of capital gains, confirmation of transaction price, and special deductions for long-term holding. Taxpayers feel much confused as its standards of taxation and tax rates rise and fall together with the real estate market. Accordingly, this study identifies the problems in current real estate transaction-related tax policy through an analysis of the current status of acquisition, registration, and capital gains taxes to establish a series of main variables for analysis, then uses the AHP method of analysis to analyze the importance of individual variables.

The main objective of such analysis is to analyze the importance of standards of taxation and tax rates in real estate transaction-related tax policy, thereby identifying items judged to be relatively less appropriate and less fair, and suggesting a policy direction by which tax equity may be realized. A summary of study results on acquisition-level tax policy is as follows. First, it was shown that the weight of the standard of taxation for acquisition and registration taxes was relatively high compared to other items. Empirical analysis showed that the most important variable was the reduced tax rates for houses (as opposed to apartments).

The importance of the said variable can be interpreted to suggest that the tax rate for houses, 50% of the calculated tax amount, is overly low compared to the tax rate for land and common buildings, and therefore calls for a more appropriate tax rate for houses. Second, regarding the de facto acquisition cost part of the standard of taxation, it was judged that the de facto acquisition cost would be a more appropriate standard for taxation than the reported acquisition cost or statutory standard price of fair market value.

Therefore, it is suggested that the scope of real estate transactions wherein a de facto acquisition cost can be verified be widened, so as to establish taxation standards based on actual transaction prices. Third, on the matter of standard tax rate, analysis showed that the standard tax rate was the most appropriate standard of taxation. Accordingly, the application of overly elastic tax rates and heavy taxation should be limited while the standard acquisition and registration tax rates be revised to be more appropriate. A summary of study results on transfer-level tax policy is as follows.

First, it was shown that the tax rate for the capital gains tax was weighted more heavily than the standard of taxation. Such seems to be the result of the 2007 decision to apply tax rates to capital gains according to the de facto transaction price, rather than transfer price and acquisition price. Empirical analysis showed that the most important factor was the non-taxation of single house owners. Such indicates that the fairness of the non-taxation scheme of was an important factor. Second, the degree of alleviation of the tax bracket and ordinary taxes was shown to be higher than the degree to which tax rates are being raised for multiple house owners and idle land.

This indicates that alleviation should focus on matching the tax bracket and ordinary tax rate of the capital gains tax with those of the general income tax to ensure fairness. Third, the current capital gains tax is a progressive tax which progresses according to tax bracket. The result of analysis shows high importance of the progressive tax rate, implying that professionals feel that the ordinary tax rate of the capital gains tax should be fairest. Therefore, it is desirable that the widespread levying of heavy capital gains taxes, as well as non-taxation, be limited, and that a fair ordinary tax rate for capital gains taxes be established.

This study was limited to the tax policies of real estate acquisition, and the acquisition/registration and capital gains taxes of the real estate transfer stage, of which only the standards of taxation and tax rates were analyzed. Such a method is limited in that it is not possible to verify whether or not the component factors of acquisition/registration and capital gains taxes' standards of taxation and tax rates as selected and distributed in their stratification were fair and appropriate. Accordingly, following research should take into consideration not only the items of standards of taxation and tax rates, but other various, detailed items as well.

부동산거래관련세제에는 취득단계에서 부담하는 취득세와 등록세, 양도단계에서 부담하는 양도소득세가 있다. 이들 부동산거래관련세제의 적정성은 과세표준과 세율의 적정성에 따라 결정된다. 따라서 부동산거래관련세제는 과세표준에 세율을 곱하여 세액을 결정하고 있어 공평한 세부담을 위해서는 과세표준과 세율이 모두 적정해야 하며, 과세표준 결정구조와 세율적용의 기준이 명확해야 한다. 그러나 부동산거래관련세제인 취득세와 등록세, 양도소득세의 과세표준과 세율의 적정성 문제는 여전히 제기되고 있는 실정이다. 현행 지방세법상 취·등록세의 과세표준은 이를 결정하는 구조, 시가표준액 산정