不動産租稅의 改善方案에 관한 硏究

부동산 취득·보유·양도 단계의 세제 개선방안을 연구했다.

The current tax system of real estate in our country may be represented as the real estate circulation tax which is assessed to the fact of circulation upon acquisition of a real estate, the real estate possession tax which is imposed to the possessing fact of a real estate, and the real estate income tax which is assessed to disposition income accrued by disposition of a real estate, and the real estate tax system differentiates its functions or charac-teristics by the categories.

It is said to be desirable that the position of the real eatate taxation shall be re-identified as a part of the real estate policy regarding more importance of the role as the national treasury as to appropriation of financial demand of the state.

In carrying out the real estate policy, a smooth supply of housing sites and dwelling houses can be expected by proper employment of such tax system as the real estate circulation tax, the real estate possession tax and the real estate income tax, and is to secure the financial resources for development as an efficient means of returning the benefit of development to the public as well as to play such roles promoting reasonableness and efficiency in use of the land.

The real estate possession tax among other real estate taxes help promoting payment of the real estate ownership and as the most proper means to adjust its demand and due to increasing the maintaining costs to income of the real estate, induces disposi-tion of real property as well as results the restraining effect of holding unnecessary real estate by individuals.

The registration tax and the acquisition tax among the real estate circulation tax cause increasing the costs of circulation which retard flow of the real estate itself and have repressing effect of unnecessary demand, and the donation tax is a taxation imposed to the value of donated property under free of charge, however this system plays a great role in repression of specula-tive practices by intensive investigation of source of the specu-lative funds for real estate recently. Since therefore, the ideal real estate tax sytem of today must be of accomplishing the primary issues of the tax system as referred to the above efficiently without contradiction at the same time.

The problem areas in the current tax system of the real estate are indicated as follows: 1. On acquisition of real estate 2. On possession of real estate 3. On transfer of real estate 4. In principle of the taxation laws The following are proposed for steadfast establishment of reasonable tax system in our country : 1. Adoption of the acquisition tax to progressive tax system 2. Adjustment of tax rates of the inheritance tax and the donation tax 3. Transition to combined property tax system 4. Adjustment of tax rate of the transfer income tax 5. Inauguration of real estate information system 6.

Realization of principle of the taxation laws Even though the reasonable real estate tax system to perfect extent however, only which could not achieve all purposes of the real estate policy. In order to realize the purposes of real estate policy the organic relationship of the real estate tax system with the original means of real estate policy is to be necessary. In analysis of the real estate tax system, it can be said the most fundamental issue is to adjust the two propositiors of the land ownership and the public welfare after all, and this is just problem of worthiness in the Constitution.