중국 부동산 보유세 적용의 통합적 검토

Abstract

At present, the land system in China is based on the land－sharing system, which is a dualized form in which ownership and usage rights are separated. This means that each individual and corporation has the right to use and dispose of the land owned by the state and the collective unit through the distribution phase of the license. The most common way of distributing land use rights is the land transfer system. Based on the number of years of use, the land transferring fees are referred to as a lump－sum payment. Exports are a major source of income for local governments that need to finance the development of the provinces under China’s taxation system. However, as the expiration date of the existing contract, the issue of whether or not to extend the contract and the fee for use is occurring. This paper examines the utility and problems of the current land system based on the changes in the land system in China and discusses the link between the current land system and the real estate holding tax in the privatization of the existing ownership. Based on this background, the purpose of this study is to explore the possibility of linking the current Chinese land system and real estate holding tax based on the output system. This study examines the problems and alternatives such as the double taxation controversy due to the introduction of the real estate holding tax under the land system and investigated the necessity and possibility of introducing the real estate holding tax from the viewpoint of economic and legal. As a conclusion of the article, we concluded that the real estate holding tax can co－exist under the current chinese land system by continuing limited land privatization.