세율분석을 통한 부동산보유세 부담의 적정성 여부와 개선방안에 관한 연구

As the price of real property has been remarkably increased since around 2001, various policies have been announced to stabilize it; in point of the tax system, the increase of the capital gains tax and possession tax is a typical instance. However, the increase of the capital gains tax and possession tax was based on political logic rather than tax system, and consequently, such systems were carried out in an abnormal way. In particular, the real property tax of which the rate was fixed too high continuously causes arguments on unconstitutionality. Accordingly, with regard to the present real property tax, a short-term counterplan as well as a long-term one was reviewed on the basis of the composite real estate tax. First, from the short-term perspective, the present composite real estate tax of which tax rate is fixed too high should be lowered and the standard amount should be heightened. Also, the tax unit should be changed to the individual unit. Second, from the long-term perspective, the present composite real estate tax should be abolished and may be reasonable to be absorbed into the property tax. Nevertheless, the real property tax may be increased more than in the past, due to the increase of the tax standard, though it is converted to the local tax. Therefore, the transaction tax such as the acquisition tax, the registration tax or the transfer income tax need to be lowered. More specifically, the registration tax, which is taxed concurrently with the acquisition tax, is difficult to be free from the problem of double taxation. In conclusion, it may be reasonable to unify the same taxes and to fix the tax rate about 3 percent.