우리나라 부동산 보유세 부담분석

Abstract

최근 우리나라의 경우 특정지역의 부동산가격이 폭등하면서 그에 따라 정부는 부동산시장의 과열을 진정시키기 위한 대책을 추진하게 되었다. 구체적으로 정부는 2002년 1월8일과 1월 16일 분양권 전매 제한과 세무조사 강화등을 내용으로 하는 부동산시장 가격안정정책을 시작으로 2004년 10월까지 지속적으로 부동산시장의 투기수요 억제정책을 추진하였다. 그 결과 2005년 1월 5일 지방세법의 대폭적인 개정과 함께 국세인 종합부동산세(종합부동산세법의 제정)가 신설되었다. 이러한 개정배경에는 기존부동산 보유세가 지역간 세부담 불균형으로 인한 공평성 문제와 부동산투기억제 기능에 한계가 있다는 것이다. 본 논문에서는 2003년 이래 부동산 관련세제 개편사항들을 정리하고 2005년 개정 전 부동산의 투기억제기능과 공평성의 관련 문제점들을 분석하고 개정 후의 개선 사항 및 세부담의 변화를 검토하였다. 개정전 부동산세제하에서는 낮은 과표현실화율로 인하여 낮은 세부담으로 투기억제기능에 기여하지 못하고, 건물과 토지의 분리과세로 동일시가간 서로 다른 세부담을 가져 불공평성등이 야기되었다. 이런 문제점들을 개선하여 개정후의 부동산세에서는 과표현실화율을 높여 세부담을 증가시키고, 건물과 토지를 통합과세하여 동일시가간 서로 다른 세부담의 문제점을 제거하고자 하였다. 그러나 개정후 부동산세제하에서 중저가의 주택을 소유한 자는 세부담이 증가한 반면, 고가의 주택을 소유한 자는 오히려 세부담이 낮아지는 현상이 발생하였으며, 부동산의 유형에 따라 상이한 과세표준결정방식을 적용함으로써 부동산 유형간의 조세공평성을 침해할 소지를 갖고 있는 것으로 분석되었다. |The government has come to promote a measure to settle down the overheated real estate market as recently the prices of real estate in specific areas have taken a jump in the country. It is the direction of tax system modification which attracts the most attention from the aspect of stabilizing the prices or real estate and of problems of taxation related to real estate and housing, among several measures. The general real estate tax that has been introduced since 2005 on such intention, is to impose taxes on the real estate including buildings in the area concerned at Si/Gun and autonomous districts at the first phase, and to control speculation on real estate at national level by imposing a heavy burden of taxes on those having a lot of real estate by transferring the general real estate tax to a national tax by adding up the real estate owned by the same persons in the whole country. Another reason for such real estate modification is that they intend to remove the factors which have caused an ill-balancedreal estate tax burden between metropolitan areas and districts, and Gangnam and Gangbuk in Seoul, even for the real estate of similar market prices, which have become a social problem recently. This paper has examined the effect of the real estate taxation system on controlling the speculation prior to the modification and has analyzed equity related problems by setting up models on a fixed assumption. And it has analyzed to see if the equity problems and the effect on controlling the real estate speculation are improved after the modification of the real estate taxation system by analyzing the real estate tax burden before and after. It has not been able to contribute to the functions to control the speculation due to a light tax burden caused by a low realization rate of the taxable amount under the real estate taxation system prior to the modification, and it has also caused inequity and etc. as there have been different tax burdens on the real estate of the same market prices due to the differences between regions and pieces of land, and to the separate taxation on buildings and lands. It has tried to raise the tax burden by increasing the realization rate of the taxable amount, and to remove problems of different tax burdens on the real estate of the same market prices by imposing integrated taxes on buildings and lands by improving such problems. However, since the tax burden on people owning mid/low priced houses has increased under the real estate system after the modification whereas that on the people owning high priced houses has decreased, the effecton controlling the real estate speculation through tax burden seems unclear, and it has been analyzed that it may violate taxation equity for each type of real estate as it applies different decision methods of a standard of assessment depending on the type of real estate.