주택 관련 보유세제의 개편방향에 관한 연구

Abstract

Houses have characteristics both as residences and investment assets, and housing-related taxation systems should reflect both of the characteristics. The reality is not, however, the case. In this aspect, this study analyzed housing-related taxation systems based on the distinction between investment and speculation, proper tax burdens, and changes to the number of houses and the composition of family members. Based on these criteria, the study assessed the recent legislation trends and discussed reorganization directions. The findings led to the following conclusions: First, 1.2 billion won, the criterion of comprehensive real estate holding taxes for real estate speculation, is two low compared to the real estate prices at the time of the Gross Real Estate Tax Act enactment. It should be raised to 2.3 billion won at least. Second, the significance of the posted prices system or the percentage of fair market prices system will be lost if the announcement cycle of posted prices is changed to three years or holding taxes are levied based on the transaction prices of real estate. There is a need to reexamine these systems fundamentally. Third, it is necessary to raise the standard prices of tax base brackets for comprehensive real estate holding taxes according to rising prices and simplify the tax base brackets. It is also needed to consider the reorganization of property taxes based on proportional tax rates. Fourth, it is a legislation policy issue to decide whether tax deductions should be recognized for holding taxes. The tax deferment system, whose introduction is recently pushed forward for the elderly or those who own a house for a long term, will have social management cost issues. It will be better to raise the tax deduction percentage from current 20% to 30%. Fifth, the maximum percentage of tax burdens is being revised in a desirable lower direction, but there should be considerations into the legislation of granting the authority to adjust the percentage to the head of a local government with good access to posted prices information. Finally, the tax base of comprehensive real estate holding taxes was changed to prices, but the tax laws still reflect the idea that those who own two houses are "real estate speculators." This is not desirable, considering the diverse housing needs of individuals. Comprehensive real estate holding taxes should not be imposed on at least those who own two houses whose prices are lower than 1.2 billion won, the non-taxable prices for a house of a household.