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The Problem of Real Estate Transfer Income Tax and Direction for Reform

  • Public Land Law Review
  • Abbr : KPLLR
  • 2007, 36(), pp.53-75
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Min, Tae-Wook 1

1한성대학교

Accredited

ABSTRACT

The problem of real estate transfer income tax can be classified two category. First, there is some problem with equality that is very important principal in taxlaw. It is desirable that income for taxation is coincided to economic income. Real estate income, dissimilarly with other income, can have great divergence with economic income if it is not appropriately reflected inflation. So income tax structure for real estate transfer should reflect inflation effect minutely, which current income taxlaw is lacks. And legal count for acquisition price is not compatible with actual price principle that current income taxlaw adopts. Second, heavy taxation to multi house holders and non-business land holders that amount to 50%- 60% in tax rates, which aims to stabilize real estate price, should be abolished. Excessively heavy taxation for some real estate holders that is not effective instrument for real estate price stability, causes equality problem among taxpayers and makes tax system too complicate.(주제어)부동산양도소득세(real estate transfer income tax), 평등과세(tax equality), 물가상승(inflation), 중과세 (heavy taxation), 조세감면(tax exemption)

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Citation status

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