주택분 종합부동산세의 과세형평성과 부동산안정화를 위한 합리적 과세방안

[Purpose] Despite having recently announced various real estate measures and related tax law revisions to curb speculative demand for real estate and ensure housing stability for people, the government has not achieved their significant effects yet. In addition, the complexity of the real estate tax system has further intensified through frequent tax law revisions. This study aimed to find problems in the taxation structure for comprehensive real estate holding taxes on home ownership and to suggest improvement methods for addressing them. [Methodology] By reviewing literature about real estate tax systems in Korea and major OECD countries and analyzing annual statistical data related to real estate holding taxes in Korea and the OECD countries, the study examined differences and implications in their tax systems. In addition, it examined the concepts and roles of the official price and the fair market value ratio, which are the main variables in determining the tax base for comprehensive real estate holding taxes on housing in Korea, and explored not only problems in the tax system that are simultaneously reflected in the tax base but also improvement methods for addressing them. [Findings] The predictability of a tax burden is very low in the case of comprehensive real estate holding taxes related to housing in Korea because of the complex taxation structure in which deductions for each type of taxable object, fair market value ratio, tax base, and tax rate are overly subdivided. In addition, a contradiction arises in the nature of an official price due to the system in which the official price and the fair market value ratio are simultaneously reflected in the tax base. Besides, heavy taxation of comprehensive real estate holding tax on multiple houses is based on the number of houses instead of the house price, and thus it is somewhat inconsistent with the purpose of taxation equity and real estate stabilization. As for the current tax burden status, the real estate holding tax to GDP ratio and the effective tax rate in Korea are lower than the respective averages in major countries and the respective OECD averages. On the other hand, the real estate transaction tax to GDP ratio in Korea is higher than the average in major countries and the OECD average. [Implications] The predictability of tax burdens and the efficiency of taxation are enhanced by simplifying the comprehensive real estate holding tax system, raising the realization rate of the official price, and upwardly adjusting the fair market value ratio. In addition, it is deemed necessary to come up with a reasonable taxation scheme that will enhance the equity of taxation and the effectiveness of real estate stabilization by reducing the criteria for easing the tax burden, raising the effective tax rate for possession taxes, and revising heavy taxation, etc. based on house prices