공공임대주택에 대한 보유세 과세체계의 문제점과 개선방안

Abstract

This study identifies the shortcomings of the current public rental housing tax system and propose improvements. The current system for taxing public rental housing is flawed in the following ways. First, from a tax and fiscal perspective, it is a contradictory situation that public rental housing provides public goods with funds from local governments and other sources, and on the other hand, property taxes are levied to raise the necessary funds. Second, from a tax law perspective, discriminating between taxpayers engaged in public rental housing projects and taxpayers engaged in private rental housing projects by using different methods of tax reduction without a clear policy purpose is a clear violation of the constitutional principle of tax equality. Third, the property tax is viewed as a capital tax from a fiscal point of view, and since the burden of the property tax is ultimately borne by the owner of the capital, stipulating different property tax rates for each local government results in a distortion of the distribution of capital among regions. Fourth, in terms of externalities in the housing rental market, if a holding tax is imposed on public rental housing operators, it is inevitable that governments at all levels that promote the supply of public rental housing to increase social benefits will recover the increase in social benefits from the supply of public rental housing by public rental housing operators through holding taxes, resulting in a decrease in social benefits. Finally, from the perspective of the feasibility of imposing a holding tax on private and public rental housing, it shows that it is necessary to reduce the holding tax on the rental housing of housing rental operators, whether private or public, based on the special nature of the housing rental business. As a solution to this problem, this study proposes the following reforms to reduce property taxes for public rental housing. It categorizes into a plan to separate public rental housing from private rental housing under the Local Tax Special Restrictions Act and a plan to revise the tax reduction provisions under the Local Tax Special Restrictions Act.