종합부동산세법 개정 이후 재산세 개편 쟁점: 주택을 중심으로

The purpose of this study is to analyze the issue of property tax reform on houses after comprehensive real estate holding tax reform. In the second half of 2018 and the end of 2019, the government reorganized the comprehensive real estate holding tax to stabilize the housing market. The comprehensive real estate holding tax and property tax are similar in the taxation system, such as levying taxes on real estate holdings. Thus, the overhaul of the comprehensive real estate tax will serve as an opportunity to review whether the current property tax taxation system is reasonable. In addition, the OECD recommends increasing property taxation in terms of inclusive growth since the mid-2010s. Following the revision of the comprehensive real estate holding tax law, the property tax reform issues include whether to increase the property tax burden, supplement the ability-to-pay principle, and whether to secure the property tax autonomy. It is necessary to increase the property tax burden on houses in terms of the burden of holding taxes commensurate with housing income, the equity of taxation with housing and other real estate, and the fairness of details between labor and property income. There will also be calls for supplementing the principle of ability-to-principle, such as reflecting the personal circumstances of taxpayers, such as income, number of houses and age, and the total value of their own houses. Finally, there will also be arguments such as the transfer of authority to calculate official prices and make decisions, the granting of the right to adjust the fair market value ratio, and the easing of requirements for application of flexible tax rates to secure substantive taxable rights in property taxes.