비주거용 부동산 가격공시제도와 지방세제의 연계방안

As the law on public announcement of real estate price was revised on January 19, 2016 and came into effect On September 1, 2016, ‘declared value of real estate for non-residential use’ has been into force. So it has been possible to declare ‘the value of real estate for non-residential use’, as one price of integrated building & land like the previous institution of ‘declared value of real estate about land or housing’. By the way if this institution would be applied to the local tax law, it could have a lot effect on acquisition tax, property tax, and region development tax in accordance with acquisition and possession of ‘real estate for non-residential use’. In this study we checked the impact of the introduction of ‘declared value of real estate for non-residential use’ and proposed the legislative improvement how to revise the local tax law related with acquisition tax, property tax, and region development tax. In the field of acquisition tax, it is necessary to set non-residential real estate as another taxable subject distinguished from land and housing. But regarding the tax rate of acquisition tax, we think that there is no need to individually lower the tax rate of acquisition tax in consideration of as well the change in the awareness of taxpayers, as the actual real estate transaction price declaration system in force. In the property tax, while non-residential real estate is subject to taxation separately, the exceptions to non-residential buildings that are excluded from these price announcements should be provided. In the case of regional resource facility tax of a specific real estate, it should be reorganized in a direction to calculate from the entire real estate price minus the public land price of the attached land.