주거안정 달성을 위한 부동산 세제 개편방향

초록

Although the Moon Jae In government announced a total of 27 real estate－related measures from 2017 to July 2021, the real estate market has not stabilized. Due to such instability in the real estate market, the public’s anxiety about housing stability is growing. Therefore, this study proposed a direction for real estate tax reform to stabilize real estate prices. The directions for tax reform proposed in this study are as follows. First, a plan was proposed to revitalize the sale of rental housing to housing rental businesses and to curb the purchase of rental housing. Specifically, the purchase of rental housing is suppressed by reducing tax benefits for rental housing. At the same time, a tax support plan was proposed to revitalize public rental housing. In addition, in order to stabilize housing rental consumers such as single－person households and low－income families, a plan was proposed to provide tax support for lease deposits in addition to monthly rent tax deductions. Second, a plan to realize fair taxation and strengthen income redistribution policies was proposed by strengthening the comprehensive real estate tax on land. To this end, a plan was proposed to improve the deduction amount of the official price and to recognize the transfer tax as necessary expenses when calculating the transfer tax on the comprehensive real estate tax burden. In addition, a plan was proposed to increase tax revenue by strengthening the comprehensive real estate tax on the land owned by the corporation. Third, a plan to convert the target tax and reduce the transaction tax for the comprehensive real estate tax was proposed. In other words, a plan was proposed to convert the comprehensive real estate tax into a target tax and directly inject the funds of the target tax into the construction of rental housing for the low－income and vulnerable. In addition, a plan was proposed to increase the incentives for multiple homeowners to transfer housing by lowering transaction taxes such as acquisition tax and transfer tax. It is expected that the real estate market can stabilize in the future through the direction of real estate tax reform in this study. In addition, it is hoped that through the stabilization of the real estate market, all citizens will be able to have a stable living base without housing anxiety.

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