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Legal problems and improvement of taxation on residential rental income

  • Public Land Law Review
  • Abbr : KPLLR
  • 2015, 72(), pp.197-221
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

KIM, NAM WOOK 1

1송원대학교

Accredited

ABSTRACT

The securing people and middle layer dwelling stable, adjusting the economic housing market, is a national issue. Country while focus on that by issuing large card of activation of the effect is large construction business of recovery of the recession and to supply the house, we have been providing a variety of real estate policy and legal institutional apparatus and tax policy.enetration rate of 103% even though the self of housing ownership rate accounted for 58%, in order to cope with the declining birthrate, super-aged society, and income taxation of fundamentally rental housing We have requested the change and improvement of the d However, ordinary people and the middle class intends to conduct life in comfortable and happy home. The fact is that harm large people of residence stability by continued rise in house prices and charter rent price. In particular on the basis of the 2014, residential petergent policy on the law. Therefore, after explaining the significance of housing and housing rental income, South Korea and Japan, on the United States of the Income Tax Act, the taxation of residential rental income comparison legally discussed, exploring the suggestion of our country, of the Income Tax Act on the common people strengthening housing stability function, taxation from business income taxed as real estate income, small-scale comprehensive taxation of residential rental income, equitable taxation improvement of residential rental income, to ensure the clarity of the taxation system of residential rental income issues such as legal issues We presented the improvement measures.

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