신축 주택분 재산세 직전연도 세부담상한 상당액 적용기준 개선방안

This study examines current problems and improvements of property taxation on newly-built house. When there are significant differences between property taxes of newly-built houses and last year's property taxes of similar houses nearby, the latter should be used according to the law. There are many confusions regarding the meaning of ‘significant differences' and ‘taxation of similar houses'. Based on the survey of property taxation data for 25 municipal districts in Seoul. we propose several improve- ments on property taxation of newly-built houses. Our conclusions are as follows：First, it is appropriate to use between 20% rule in accounting standards, and 30% rule in the real-estate disclosure law for ‘significant differences' in the property tax law. Second, Tax comparison method is appropriate in determining the property tax of similar house near by. Since it is not necessary to calculate the taxable amounts backwards, Tax comparison method is easier to use. When there are many similar houses, however, it is necessary to provide specific guidelines of selecting similar house for comparison. Third, it is necessary to develop computer programs for property taxation. When the tax comparison method is used, computer programming would be very helpful in enhancing tax officials' understanding and in reducing errors.