최근 주택임대소득 과세 개정에 따른 세부담과 과세형평성에 대한 연구

Non－taxation applies to housing rental income less than a certain amount, namely up to KRW 20 million, according to revision of the housing rental income taxation system in December 2016, as the period to defer the tax is extended for two years until 2018. The purpose of such a taxation system revision is for real estate tax system normalization and taxation equity. However, the revision includes some unreasonable issues, such as the extension of tax－deferred period and taxation method. This study presents some problems of the taxation revision system on housing rental income and means to improve such problems. To this end, tax burdens from various aspects are comparatively analyzed using virtual income cases on housing rental income. The analysis result reveals that excessive deduction of necessary expenses on housing rental income and separate taxation add income tax system’s complexity and that problems of equity in taxation by income bracket are caused. As a method to improve such problems of the revised housing rental income taxation system, based on the study results, this study presents the reduction of non－taxation limit or early trial of taxation and the unification of consolidated taxation, instead of separate taxation.