한중 부동산 관련 세법의 비교를 통한 중국 부동산 보유세 도입에 관한 연구 : <종합부동산세>와 <개인주택 부동산세 잠행방법>을 중심으로

· Research topics: Compared to Korea's <Comprehensive Real Estate Tax Act>, it is to derive the problems and improvement measures of the current <Personal Housing Real Estate Tax Undertaking Method>. · Research background: <The Private Housing Real Estate Tax Conversion Method> raised questions about the policy effect due to the fundamental problem of the Chinese tax system and the lack of detailed provisions of each law. · Differences from prior research: A comparison between Korea's Comprehensive Real Estate Tax Act, which is a case of real estate tax reform, and the Private Housing Real Estate Tax Submergence Method in China · Research method: Compared with Korea's <Comprehensive Real Estate Tax Act>, the problems of the current <Personal Housing Real Estate Tax Conversion Method> and improvement measures were derived. · Research results: First, China's real estate tax law is feared to infringe on taxpayers' rights and interests. Second, it was found that China's <individual housing real estate tax hiding method> has low taxpayer affinity and high possibility of tax avoidance in the subject of taxation, tax base calculation method, and tax rate. · Contribution points and expected effects: While increasing the policy effect to be introduced nationwide in China in the future, an improvement plan that can be referred to in legislation suitable for the purpose of the law was derived.