한국 종합부동산세의 중국 도입방안에 관한 연구 = A Study on the related schemes of the Introduction of Korean Comprehensive Real Estate Tax into China

다국어 초록 (Multilingual Abstract)

With the development of Chinese economy, housing prices have soared and the gap between rich and poor has widened. The central government, in order to strengthen real estate regulation and curb the rapid rise of housing prices, has improved the tax system and the real estate tax system to ensure the stability and sound development of the real estate market. The tax burden and tax categories on most people in China's entire real estate market is reflected in circulation. If we want to continue to increase the intensity of the tax collection, we need to strengthen the enforcement of tax collection. Whether the real estate market is healthy or not is related to the overall development of the national economy, and the level of housing prices is important to people's interests. From this perspective, it is very urgent to prepare in-depth study and expand of the pilot projects on comprehensive real estate tax. Therefore, this paper proposes that China should study the real estate system of South Korea and introduce South Korea's comprehensive real estate tax. The comprehensive real estate tax has many characteristics, for example, tax base is not easy to hide, tax burden is not easy to shift, tax revenue is stable and taxpayer's income can be redistributed. Due to the implementation of taxation principle that people with property pay taxes, people without property do not pay taxes, people with more property pay more taxes, people with less property pay less taxes, the collection of real estate tax, to some extent, has the function of secondary distribution of social wealth, which helps to avoid the uneven distribution of social wealth. Under the market mechanism, we will levy taxes on the buying, selling and holding of commercial housing for high-income groups. The government will direct the real estate tax revenue to the construction of low-income housing through budget expenditures, so that the general public can truly share the fruits of reform and opening up. Through the analysis of the development process and effect of the comprehensive real estate tax in South Korea,although the comprehensive real estate tax only has an effect on the price stability of the real estate market in South Korea at the initial introduced stage,it has achieved the effect of income redistributes. Therefore, this paper puts forward a plan to introducte the comprehensive real estate tax of South Korea into China, and analyzes Nanjing as a pilot city for the introduction of comprehensive real estate. It is concluded that the introduction of comprehensive real estate tax, improves the living conditions of the residents in difficulty, improves the quality of public service, narrows the gap. It also has strict requirements for real estate appraisal institutions in China, which has a positive impact on Nanjing.

목차 (Table of Contents)

• Ⅰ. 서론 1
• 1. 연구의 배경 및 목적 1
• 2. 연구의 내용 및 방법 2
• 3. 선행연구 고찰 3
• Ⅱ. 한ㆍ중 부동산보유세 관련 세제의 비교 7
• 1. 한국 부동산보유세제 7
• 2. 중국 부동산보유세제 15
• 3. 한국과 중국의 부동산보유세제 비교 22
• 1) 공통점 22
• 2) 차이점 23
• Ⅲ. 한국의 종합부동산세제의 고찰 26
• 1. 도입배경 및 목적 26
• 2. 발전과정 29
• 1) 부동산 관련 대책의 발전 29
• 2) 종합부동산세의 3시기 분석 34
• 3. 실적과 효과 42
• 1) 부동산시장 안정화에 대한 논의 42
• 2) 보유세 증가 및 소득 재분배 효과 44
• 4. 문제점 50
• Ⅳ. 중국의 도입방안 52
• 1. 중국 부동산시장 현황 및 보유세의 문제점 52
• 1) 중국 부동산시장 현황 52
• 2) 중국 보유세의 기능 54
• 3) 중국 보유세의 문제점 56
• 2. 종합부동산세 도입 방안 57
• 1) 도입 이유 57
• 2) 도입 요건 57
• 3) 시행방안 67
• 3. 도입효과 71
• 1) 종합부동산세 징수의 예정정책 효과 - 남경시를 중심으로- 71
• 2) 사회경제 발전의 최적화 –남경시를 중심으로- 74
• 3) 종합부동산세 과세대상의 예상 감정평가가치 –남경시를 중심으로- 75
• Ⅴ. 결론 77
• 1. 연구 결과 요약 77
• 2. 연구의 한계점 및 향후 연구과제 81
• 참고문헌 82
• ABSTRACT 85