조세 형평을 위한 종합부동산세의 과세표준 산정에 관한 연구

조세 형평을 위한 종합부동산세 과세표준 산정 개선안을 연구했다.

This study targeted comprehensive real estate tax among the real estate tax systems to satisfy both residential stability and securing tax revenue amid serious price fluctuations in the real estate market. In particular, we looked at ways to improve the comprehensive real estate tax for corporate corporations, which had been excluded from previous studies, and also presented plans for the tax base and tax amount determination method for newly built houses.

The 20 different real estate policies proposed since 2017 have not only increased people's interest in real estate across the country, but have also created an environment in which negative attitudes, such as lowered trust in real estate policies and tax resistance, can be formed. In addition, many previous researchers have presented various views on these policy changes and suggested ways to improve real estate policy. In response to this, this study analyzed the most recent real estate tax-related studies conducted within the past 2 to 3 years, looked for the direction of previous research, and presented differentiated policy proposals unique to this study.

In this study, in the process of calculating the comprehensive real estate tax amount for corporate companies, there is no deduction amount at all, and the harsh tax rate of 2.7% is imposed for 2 houses or less and 5.0% for 3 houses or more. In this regard, a flexible policy is required to establish a new deduction amount at the tax calculation stage of a corporate company and to impose a tax rate at the same or similar level as the individual tax rate.

In addition, the tax amount of a new house is calculated by calculating the tax base that can be accepted by the new owner through a self-examination of the calculation of the tax base amount of the new house presented in previous research at the new construction stage, and also by calculating the tax base equivalent to the upper limit of tax burden for similar houses and the 1st and 2nd year. It was indicated that a determination method based on the average annual publicly announced price should be used in parallel to calculate a reasonable and acceptable tax base.