부동산에 대한 취득세 세율체계 정비방안 연구

부동산 취득세 세율체계의 정비 방안을 연구했다.

Acquisition tax was first introduced in the Local Tax Act enacted in 1948, and since then, it has been a centural role in local taxation. The current acquisition tax was created in 2011 through the integration of the existing acquisition tax and the Registration tax for acquisition. Since 2014, the method of lowering the acquisition tax through the reduction has been changed to the acquisition tax rate reduction, and the rate system of acquisition tax on housing rate has been reorganized from the proportional tax rate to the total progressive tax rate.

The structure of the full progressive tax rate of the acquisition tax for housing has revealed a problem that causes a threshold effect in housing transactions. Since 2020, government has implemented the measures to adjust the acquisition tax rate applied to paid transactions to be charged in proportion to the acquisition price, in the case of house that are more than 600 million won to 900 million won or less. These measures aimed at reducing the concentration of transactions in the tax rate fluctuation section and improving the equity of the acquisition tax burden among taxpayers due to housing transactions. However, despite this adjustment, the threshold effect still exists.

In this study, I propose a method of applying a differential progressive or proportional tax rate to the housing to improve the threshold effect of the full progressive taxation method on housing, and compare the advantages and disadvantages of each. As a result, I emphasize that the proportional tax rate is a more realistic approach, considering the nature of the acquisition tax and the coherence with other taxation target of acquisition tax that follow the proportional tax rate.