민간매입임대주택 세제혜택정책의 문제점 및 개선방안 = Problems and Improvements of the Taxation Policy for Private Purchasing Rental Housing

다국어 초록 (Multilingual Abstract)

The purpose of this study is to identify the effects of tax breaks implemented by the government to allow more non-residential multiple homeowners to enter the rental home business. Based on the survey data and the questions and answers materials from the Minitry of Land and Transportation, the research found that tax breaks have contributed to the increase in the number of registered rental housing units. The study also found several problems related to the implementation tax breaks policy as follows: First, a mismatch in registration requirements and benefit requirements for private rental housing projects could result in disadvantages for homeowners. Second, problems arise due to different interpretations of private rental housing tax benefits. Differences in interpretations of obligations arising from the registration of housing rental projects and obligations arising to benefit from tax breaks occur for each agency. Third, there is no professional counseling agency on tax benefits for housing rental projects. A professional counselor should be assigned to the National Tax Service(NTS) call center staff. If these problems can be improved, the number of registered multiple homeowners will be expected to increase sharply.

참고문헌 (Reference)

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