종합부동산세제에 관한 연구 = A Study of Comprehensive Property Tax System

다국어 초록 (Multilingual Abstract)

The government is agonizing over what action to take to stabilize housing prices. there are various factors contributing to the rise in prices, but a large factor is the fact that real estate taxes such as the "comprehensive property tax" turn into a "paper tiger" in the of implementation. there would be less speculative demand for housing if only the real estate tax structure were in order.
Under the new law, homes subject to the tax will be those officially appraised at \600 million or more, and married couples will bes taxed together. it is not about pressuring the rich and being divisive. property tax on houses around the price of \1 billion is only between 0.2 and 0.3 percent, outrageously low compared advanced nations, where it is around 1 percent. normalizing that is only about increasing the cost of speculative investment. those who will be paying more in property taxes should not rebel they should accept it as the appropriate cost of owning highly priced real estate. they, too, should seek a society where all are able to live as a community by giving up the idea that they can use speculative investment to make money without having to exert any effort, and the higher taxes should be a good opportunity. the government, in turn, should do what it can to minimize unnecessary tax resistance by providing the greatest possible conveniences for people paying their taxes.
The government and ruling party must not start to get optimistic and think the work of stabilizing the cost of housing is done now that it has finished with the follow-up legislation to the August 31 Real Estate Measures. it has fixed the twisted legal regulations relating to real estate, but that alone will not guarantee the downward stabilization of house and land prices. there are a complex array of factors contributing to instability in the market, including various forms of demand for development, the popular belief that real estate speculation always wins, and the existence of massive a mounts of cash with nowhere to invest. in the words, there is still a need for more complex and detailed policy. there particularly needs to be additional measures enacted in the area of land prices, since it will be hard to keep a lid on the cost of housing without stable land prices. they say the government and ruling party understand that, so we will be watching. we hope the common people will now be able to devote themselves to their livelihoods and plan their futures without having to worry about the cost of housing.

목차 (Table of Contents)

• Abstract = ⅳ
• 제 1장 서 론 = 1
• 1.1. 연구목적 = 1
• 1.2. 연구방법과 범위 = 3
• 제 2장 외국의 재산과세 현황 = 5
• 2.1. 독 일 = 5
• 2.2. 영 국 = 10
• 2.3. 미 국 = 13
• 2.4. 일 본 = 15
• 2.5. 각국의 재산과세 비교 = 20
• 제 3장 우리나라의 재산과세와 종합부동산세의 도입 = 24
• 3.1. 재산과세의 유형 = 24
• 3.1.1. 재산과세의 의의 = 24
• 3.1.2. 재산세 = 25
• 3.1.3. 종합토지세 = 30
• 3.1.4. 상속세 = 30
• 3.1.5. 증여세 = 32
• 3.2. 종합부동산세의 내용 = 34
• 3.2.1. 도입배경과 외국의 부유세 사례 = 34
• 3.2.2. 과세대상 = 39
• 3.2.3. 납세의무자 및 과세단위 = 43
• 3.2.4. 과세표준 = 44
• 3.2.5. 세율 = 47
• 3.2.6. 과세기준일 및 납기 = 50
• 3.2.7. 물납 및 분납 = 51
• 제 4장 종합부동산세의 문제점 검토 = 52
• 4.1. 위헌성 문제 = 52
• 4.2. 경제적 실효성 문제 = 55
• 4.3. 기타 문제점 = 57
• 제 5장 결 론 = 60
• 【참고문헌】 = 63