住宅關聯 租稅의 合理的 改善方案에 관한 硏究

다국어 초록 (Multilingual Abstract)

The purposes of the house-related taxes are to increase the revenues, redistribute the incomes, check the real estate speculation, and improve people's living quality through expansion of housing supply.
In Korea, house-related tax rates are affected by government's tax policies rather than adjusted autonomously in the housing markets. In particular, the transfer income tax system focuses on control of the real estate speculations and thereby, it has been revised and supplemented. The current house-related tax system including the transfer income tax is very contradictory in terms of acquisition, ownership and disposal of the houses, contributing less to control of the real estate speculations. Nevertheless, the government policies rely too much on the transfer income tax, producing various adverse effects. The results of this study can be summarized as follows;
First, the effective tax rates based on the tax references need to be adjusted. To be specific, the ownership tax rates (property and composite land tax rates) which is too lower compared with advanced nations', while the transaction tax (acquisition and registration tax) rates which are relatively higher need to be adjusted down, so that the local autonomous administrations can secure their revenues in a more stable and predictable way to design longer-term regional economic development plans flexibly.
A higher ownership tax rate will serve to reduce the capital gains more over time and therefore, discourage the real estate speculations and even lock in the speculations.
Second, the acquisition and registration taxes imposed on the housing constructors tend to be transferred to the buyers only to increase the price of the houses. Therefore, it is necessary to classify the housing construction business into the manufacturing category and thereby, exempt or drastically reduce the acquisition/registration tax, while regarding the initial buyers as original owners.
Third, the current transfer income tax system designed wholly to check the speculations needs to be rearranged.
Since the house-related taxes are specified not only by Income Tax Code, Corporate Tax Code and Special Tax Limitation Code but also by the ordinances of the local autonomous administrations, so it is very difficult for ordinary people and even experts to understand them all. Currently, the transfer gain from disposal of another small house is taxed, but the larger gain from disposal of another large house is not taxed. Therefore, the transfer income tax cannot serve well to check the speculations, while it accounts for only 2.6% of the national revenues. In particular, the transfer income tax on the houses account for only 0.1% of the national revenues. Hence, it is deemed necessary to abolish the transfer income tax regardless of the number of houses owned, or as in such advanced nations including the United States, it needs to be converted into a deferment tax system. However, considering the effects on the speculative psychology due to a sudden change of system, it is desirable to continue to impose the transfer income tax on resale of the ownership, luxury or expensive houses and unregistered transfers, while exempting the small-size houses first and then, the medium-size houses from the transfer income tax.
Fourth, it is deemed necessary to revise the dualized tax rate references to set a single reference and thereby, improve the unbalance of tax burdens, and streamline the tax rates based on the actual transaction prices. Then, the problem of mosaic-like tax code revisions will be solved in a natural way.
Lastly, the eligibility for the tax incentives involving house financing and rental houses is too narrowly specified, while the effects of the tax incentives are too minimal. Therefore, it is recommended to expand the income or tax deduction benefits drastically for the money borrowed by the lower-income or homeless people, while providing an effective tax incentive to the remodeling projects to encourage the reinvestments in houses.

목차 (Table of Contents)

• 목차
• 第1章 序論 = 1
• 1. 硏究의 目的 = 1
• 2. 硏究의 方法과 範圍 = 3
• 第2章 住宅關聯 租稅의 一般的 考察 = 5
• 第1節 住宅關聯 租稅의 槪念 및 機能 = 5
• 1. 住宅關聯 租稅의 槪念 = 5
• 2. 住宅關聯 租稅의 機能 = 6
• 第2節 住宅關聯 租稅의 前提要素 = 13
• 1. 政治的 抵抗性 = 13
• 2. 行政的 便宜性 = 14
• 3. 財政的 寄與度 = 16
• 4. 經濟的 寄與度 = 16
• 第3節 主要 外國의 住宅關聯 租稅制度 = 18
• 1. 住宅購入에 따른 租稅制度 = 18
• 2. 住宅保有에 대한 租稅制度 = 23
• 3. 住宅讓渡에 따른 租稅制度 = 30
• 第3章 우리 나라의 住宅關聯 租稅 現況 = 35
• 第1節 住宅關聯 租稅의 基本構造 = 35
• 1. 課稅體系 및 稅率 = 35
• 2. 住宅關聯 租稅의 種類 = 38
• 第2節 現行 住宅關聯 租稅의 內容 = 40
• 1. 住宅의 取得에 관련한 稅制 = 40
• 2. 住宅의 保有에 관련한 稅制 = 45
• 3. 住宅의 處分에 관련한 稅制 = 50
• 第3節 우리 나라의 住宅關聯 租稅支援制度 = 61
• 1. 住宅供給을 위한 支援制度 = 61
• 2. 未分讓住宅에 대한 課稅特例 = 64
• 3. 1世帶 1住宅에 대한 非課稅 = 66
• 4. 地方稅의 減免 = 69
• 5. 勤勞者 住居安定을 위한 租稅支援 = 70
• 第4章 住宅關聯 租稅의 問題點과 改善方案 = 72
• 第1節 住宅關聯 租稅의 問題點 = 72
• 1. 去來稅와 保有稅의 衡平性 問題 = 72
• 2. 取得稅·登錄稅의 二重負擔 = 73
• 3. 課稅標準의 非現實化 = 76
• 4. 讓渡所得稅制의 問題點 = 79
• 5. 未洽한 稅制支援 制度 = 89
• 第2節 改善方案 = 92
• 1. 去來稅와 保有稅의 調整 = 92
• 2. 取得稅·登錄稅의 二重負擔 改善 = 93
• 3. 課標現實化率의 提高 = 94
• 4. 讓渡所得稅에 대한 整備 = 94
• 5. 租稅支援制度의 改善 = 105
• 第5章 結論 = 109
• 參考文獻 = 112
• 附錄 = 116