출산장려를 위한 주택 취득세 감면제도의 문제점과 개선방안

[Purpose]The purpose of this study is on presenting effectiveness procurement plans of the system for reducing acquisition taxes when a newlywed couple purchases their first home. [Methodology]Acquisition tax reduction status in 2019 under Article 39－2 of Restriction of Special Local Taxation Act, apartment house transaction status in 2019 and various literatures are reviewed and analyzed. [Findings]First, it is necessary to upward adjust the base acquisition price and tax reduction rate. Since this system was first implemented in 2019, real estate prices increased significantly, and because the acquisition tax reduction was relatively lower than expected over the past year, it is proposed to reflect market conditions, etc. to guarantee the effectiveness of policies. Second, the preference levels of policy targets on the base area should be reflected. The current status of used area of homes that newlyweds use for the first time in their married lives, preferred area, and apartment transaction conditions were reflected to suggest that the standards for exclusive area should be upward adjusted. Third, sunset should be extended continuously and the sunset cycle should be reviewed from a long－term perspective. In order to achieve the policy goal of housing stability for newlyweds, policy lags should be considered and this should be kept in existence, while setting it in the longest term possible. [Implications]This study makes contributions in the respect that the reasons for low effect of acquisition tax reduction system for the first－time home of newlyweds are identified and that the methods for improvement are suggested in detail to the policy maker.