A Study on Activation Measures of Private Rental Housing Market
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This study analyzed problems of registration requisites of rental housing business, the taxation system and tax exemption based on survey of the actual rental business operators and attempted to draw improvement measures. The results showed that the following measures are perceived to be desirable by the business operators. First, the standard area for optimum property tax exemption should be expanded. Second, regarding the optimum tax-free standard of transfer income tax, rental housing also should be tax-free if the owning period is at least 2 years regardless of the dwelling period. Third, all deposit-based rental housing should be tax-free. Fourth, as the tax-free standard of rental income tax, one-house-owning should be tax-free regardless of the housing price. Fifth, for the improvement measures of rental housing business registration, the pre-registration system should be changed to reporting system and simplify the registration procedure. Besides, income tax(rental income tax and transfer income tax) of the rental housing, as well as local tax(acquisition tax and property tax) of the registered rental housing should be mitigated.
Abstract
This study analyzed problems of registration requisites of rental housing business, the taxation system and tax exemption based on survey of the actual rental business operators and attempted to draw improvement measures. The results showed that the following measures are perceived to be desirable by the business operators. First, the standard area for optimum property tax exemption should be expanded. Second, regarding the optimum tax-free standard of transfer income tax, rental housing also should be tax-free if the owning period is at least 2 years regardless of the dwelling period. Third, all deposit-based rental housing should be tax-free. Fourth, as the tax-free standard of rental income tax, one-house-owning should be tax-free regardless of the housing price. Fifth, for the improvement measures of rental housing business registration, the pre-registration system should be changed to reporting system and simplify the registration procedure. Besides, income tax(rental income tax and transfer income tax) of the rental housing, as well as local tax(acquisition tax and property tax) of the registered rental housing should be mitigated.
참고문헌 (16)
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