종합부동산세의 신설에 관한 고찰 = A Study on the newly acted Aggregate Real Estate Tax

다국어 초록 (Multilingual Abstract)

Nowadays, it is one of core issues for Korean government to stabilize the price of dwelling houses and their sites. For this purpose, the government must properly regulate the speculation on lands and dwelling houses.
This is the background of legislation of the Aggregate Real Estate Tax Law. The purpose of this law is to promote equality of tax burden among real estate owners and stability of price of real estates such as dwelling houses and lands, to thereby encourage well-balanced development of local finance, and to strive sound development of national economy by imposing the Aggregate Real Estate Tax on owners of highly priced real estates such as lands and dwelling houses.
Therefore, this research is to examine to what extent the consents of this law is suitable for its purposes.
As for the stability of prices of real estates, it is doubtful that Aggregate Real Estate Tax alone can not stabilize real estate market because land is not productive goods. It is also negative that this tax can promote equality of tax burden among real estate owners because steps of tax base is simple and the tax rate is simple progressive enough to be regressive. Also it can not be expected that this tax will contribute to the well-balanced development of local finances since highly priced real estates are usually situated in cities, especially big cities such as Seoul, Busan, Daegu, Daejon, Inchon, Kwangju, and so forth.
Thus, it is advisable to readjust the contents of this tax law to be effective in stability of real estate market, to put fair tax burden among real estate owners, and to promote balance of local finance.

목차 (Table of Contents)

• Ⅰ. 서언
• Ⅱ. 부동산보유세의 개관
• 1. 부동산보유세의 의의
• 2. 부동산보유세의 성격
• 3. 부동산보유세와 응익원칙
• Ⅲ. 종합부동산세의 신설의의와 내용
• 1. 종합부동산세 신설의 의의
• 가. 종합부동산세의 신설배경
• 나. 부동산가격 급등의 원인
• 다. 부동산관련 세제의 개선
• 2. 종합부동산세의 내용
• 가. 총칙
• 나. 주택에 대한 과세
• 다. 토지에 대한 과세
• 3. 종합부동산세의 신고·납부 및 보칙
• 가. 신고·납부 등
• 나. 보칙
• Ⅳ. 종합부동산세에 대한 전망
• Ⅴ. 결론