취득세 세율구조의 문제점과 개선방안에 관한 연구

Abstract

The integrated tax rate system in 2011 had many problems, such as the complicated tax rate system due to simple integration；however, the main framework has been maintained. As the tax rate and heavy taxation regulations of acquisition tax have also been used for policy measures, questions about the effectiveness of the policy are constantly raised, contrary to its original purpose. In particular, since the tax burden is discriminated against each taxable object without a logical basis, confusion is gradually increasing as various methods are mobilized to avoid this. This study investigates the tax rate structure centered on real estate among the acquisition tax taxation systems and analyzes the problems. Specifically, after examining the problems of the integrated process of acquisition and registration tax in 2010, we find out the problems of differentiating the tax rate by taxable object, type of acquisition, and taxpayer. In addition, we examine the problem that acquisition tax functions as a policy tax system indiscriminately and the problem of acquisition tax rate on housing paid acquisition. Finally, we focus on the problem of heavy acquisition tax for multiple homeowners. The current acquisition tax rate structure is too complex, causing confusion for taxpayers and a waste of tax administration；thus, it is necessary to simplify it. Accordingly, this study suggests a practical improvement plan. First, it is necessary to reorganize the differentiation of tax rates for each taxable object. Second, it is imperative to improve the differentiation of tax rates according to acquisition types and taxpayers. Third, it is essential to convert the tax rate on the acquisition of a house to a single proportional tax rate. Fourth, heavy taxation in large cities and on luxury property should be reorganized. This study can be used as basic data in the legislative process to reorganize the tax rate structure of acquisition tax, which has many problems.