비주거용 부동산의 실거래가 대비 재산세 시가표준액 연구 : 청주시 상가 건축물을 중심으로

청주 상가의 실거래가와 재산세 시가표준액을 비교 분석한다.

This study attempts to investigate whether individuals holding a considerable amount of expensive real estate pay more taxes than those who hold cheap real estate. A regression analysis was performed on the data in the acquisition reports (N = 997) of commercial buildings in Cheongju over a three-year period (2012-2014) to evaluate market standards of fairness with respect to property tax.

Among building factors (structure index, usage index, and residual rate) and land factors (location index and real transaction price per square meter), location index (B = 6.082, β = -0.988, and p <0.001) and real transaction price per square meter (B = -0.581, β = -1.366, p <0.001) are factors that most affect the standard values of the realization rate of non-domestic buildings (Adj. R2=0.603). As the real transaction price per square meter increases, the realization rate reduces. However, as the location index increases, the realization rate increases. As a result, equity in real estate tax is not secured. The inequity of real estate tax was addressed by three methods.

First, the current real estate price survey an individual batch calculation method according to the calculation method of land, single-family home building approval mark is how local government officials in charge. The second is the cost method, which takes into account the granularity index and the location index to balance the introduction of commercial activation. The third method involves calculating the total building cost, because it is the most accurate method that should be pursued in the long run.