종합부동산세 과세제도에 관한 연구

The Study on Comprehensive Real Estate Holding Tax

조세의 기능은 국가재정 수요의 충당이라는 고전적이고 소극적인 목표에서 한 걸음 더 나아가, 국민이 공동의 목표로 삼고 있는 일정한 방향으로 국가사회를 유도하고 그러한 상태를 형성한다는 보다 적극적인 목적을 가지고 부과되는 것이 오히려 일반적인 경향이다. 종부세 또한 법 제1조(목적)에서 보듯이 부동산 보유에 대한 조세부담의 형평성을 제고하고, 부동산의 가격안정을 도모함으로써 지방재정의 균형발전과 국민경제의 건전한 발전에 이바지함을 목적으로 하고 있어 정책조세로서의 도입배경을 밝히고 있다.

One of the remarkable change in the recent tax reform is the introduction of Comprehensive Real Estate Holding Tax as a national tax in order to enhance equity in tax burden and help stabilize the real estate market. That's why Comprehensive real estate holding tax(CREHT) is newly established. With this new tax regime, excessive holding of real estates will be discouraged. Previously, land and residential house are taxed separately only as a local tax. Under the new tax law, first, property tax, which is a local tax, is imposed on lands and residential houses and then high-priced lands and residential houses that exceed a certain amount held by one taxpayer across the nation are combined to be imposed with Comprehensive real estate holding tax(CREHT) as a national tax Comprehensive real estate holding tax(CREHT) has 1 more important goal. To facilitate the balanced development of local economy and sound development of national economy, the amount of tax collected is transferred to local autonomous governments, Especially local autonomous government, which are in more financial need, are allocated first with these tax revenues