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Rationalization of taxation of transfer income tax for stability of common-house and middle-class housing

  • Public Land Law Review
  • Abbr : KPLLR
  • 2017, 77(), pp.203-230
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

KIM, NAM WOOK 1

1송원대학교

Accredited

ABSTRACT

The Income Tax Law has strengthened the transfer income tax and has used speculative suppression vertically at the time of soaring house prices and the time when housing transactions are overheated. Recently, from the viewpoint of economic deprivation due to a long-term economic downturn and revitalization of housing trading, easing of multi-homed person's income tax emphasis section, exemption of transfer income tax exemption of housing rental business operator or special exemption of tax levy is composed and common people and middle class the fact is that the maintenance of houses becomes difficult. As a property that is indispensable for one life of clothing, shelter and livelihood rather than being used as a means of financial tech or speculation for houses, taxation of transfer income tax of housing, to realize human dignity and value and to live a comfortable human life in a comfortable housing environment It is urgently needed to rationalize. Because the term common people's dwelling stability is vaguely used even if the concept of common people and middle class is different, trying to clarify that concept, the current situation of government's real estate countermeasures for the stability of the common people and middle class residences Consider the transfer income system. In addition, by securing residence rights through rationalization of taxation system of transfer income tax of common people and middle class, rationalization of heavy taxation accompanying the transfer of residential speculation by clearing housing living period clearing requirements of 1st generation household income tax exemption tax, rationalization of membership We will consider the legal issues such as heavy taxation, resale heavy taxation, clarification of speculation criteria for housing transactions and strengthening of transfer tax income according to the proportional principle of housing speculation, and presenting the improvement plan as follows. It is not necessary to hold houses, but from the viewpoint of residential housing, it is necessary to reserve the transfer income tax to maximize residential rights. The requirement for the residence period to be tax exempted shall be clarified only when residing in the first generation, the 1st generation tax exemption requirement for 2 years or more for 3 years (designated area, 5 years in speculative overheated area). Since it is unreasonable to exclude transfer tax income tax exemption from luxury housing of the 1st generation of 1 residential housing without speculative elements, 1 residential luxury residential residence that is registered as the main residential area is tax exempt , Or to reduce the tax amount. Short-term ownership transfer income tax must be taxed at 60% and the tax legalism must be implemented by applying the principle of strict interpretation of the heavy taxation requirement accompanying the transfer of unregistered houses. At the time of resale of the membership right to reside, the taxable income tax must be taxed at 60%～70% and speculative capital gains must be refunded, with criteria for residential speculation, with the transfer income tax being set to medium, by the proportional principle The transfer income tax must be imposed. However, if the transfer of housing is not recognized speculation, taxation system of transfer income tax under the basic tone of housing transaction tax reduction and house holding tax strengthening is set up, reasonably the transfer income tax is relieved or exempted you must prepare a way to be.

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