부동산의 시가표준율 및 보유세부담률에 관한 실태분석

The purpose of this study was to empirically analyze the reflection of market value on standard price of real estates(standard pricing rate) and possession tax burdens. For this purpose, declared housing acquisition values and standard prices of 53,242 housings in a local government from 2006 to 2007 were examined to analyze the difference between declared market values and standard prices by time, type of housing, and region. In result of the analysis, first, it was found that there are differences in standard pricing rate and possession tax burdens by time and standard prices do not reflect the fluctuation in market value. This means that it is necessary to assess and publish standard prices more often in order to ensure timely reflection of market values. Second, by types of housing, multi-family housings had higher standard prices and possession tax burdens compared to single-family housing. This means that it is necessary to reduce the inequality of tax imposition on different types of housing. Third, there are significant differences in standard pricing rate and possession tax burdens by region. This means that each region has different reflection of market value on standard prices and is under unequal tax imposition. The results of this study imply that it is necessary to establish reasonable standard prices for calculation of possession taxes for different times, different types of real estates, and different regions in order to equalize imposition of real estate related taxed.