종합부동산세와 재산세 간 이중과세조정의 쟁점과 평가

Abstract

This study aims to summarize changes and issues in the double taxation adjustment between comprehensive real estate holding tax and property tax, and to evaluate its appropriateness. Specifically, an evaluation model for the current system is designed and a simulation is attempted. The results are as follows. First, the property tax deduction method under the current comprehensive real estate holding tax law is subject to excessive deduction as the actual deduction rate slightly exceeds the alternative level based on the individual deduction method if the number of real estates is large given the total price of them. Second, the degree of excessive deduction changes from an increase to a decrease around a certain total price even if the number of real estates is the same. Third, when the total price of real estates is the same, the higher the number of them, the smaller the price per real estate, so the proportion of the tax base subject to the lower tax rate increases, and the effective property tax rate tends to decrease to a certain point of the total price. These results show that the current double taxation adjustment between comprehensive real estate holding tax and property tax exhibits different patterns in the deduction rate and effective property tax rate depending on the total price of real estates or the number of them, thus undermining the equity of taxpayers' tax burden. The main reason is that the current double taxation adjustment between comprehensive real estate holding tax and property tax is designed based on the total price of real estates owned by the same taxpayer under the comprehensive real estate holding tax system. Therefore, considering the purpose of introducing each tax item, it will be necessary to redesign the current double taxation adjustment based on the price of each real estate rather than the total price of real estates.