비주거용 부동산 시가표준액의 문제점과 개선방안

The purpose of this study is to find a way to improve the current base value calculation system for non-residential real estate. Specifically, the problems of the base value for non-residential real estate are investigated, and measures are sought for improvement. It turns out that there are several problems such as the gap between the base value and the market price due to the separation of buildings and land, the disagreement with the decision makers of the base value by taxation articles, and the lack of reflection of price difference according to vertical location within the collective building. In order to alleviate these problems, it is necessary to devise the following measures. First, the current building base value calculation system is divided into a cost and a transaction case comparison method. Second, for ‘officetels’ defined as a residential or business units where a number of transaction cases are reported, a pilot program for calculating the base value will be promoted by applying the transaction case comparison method. Third, it is necessary to secure and establish taxation data, actual transaction price report data, and spatial information. Using these data, essential information such as average real estate prices, real estate realization rates, utility ratios by floor, and individual characteristic adjustment rates is produced.