부동산 가격안정을 위한 과세제도 개선방안

[Purpose]The purpose of this study is to examine the current state of the current real estate－related taxation system and suggest directions for improvement of the taxation system. [Methodology]In this study, the theoretical background of the real estate－related taxation system and the current taxation system were reviewed. Based on the results, related problems and improvement plans were presented. [Findings]As a result of the research, the results are as follows: First, in view of the overall improvement direction of real estate－related taxes, the level of real estate ownership tax burden should be commensurate with the benefits of real estate ownership. Second, the real estate speculation phenomenon should be managed by improving the taxation method related to the transfer of real estate. Third, it should be improved so that rental income related to commercial real estate assets can be taxed at a level similar to that of other business income. Fourth, it is necessary to introduce measures to prevent the use of real estate as a means of stimulus measures. [Implications]This study has a significance in that it reviews and evaluates the tax system related to residential and commercial property reflecting the real estate policy at stages of possession and transfer. It will present the future direction of real estate policies by suggesting reasonable improvement plans.