주택재개발사업의 지방세 문제점 및 개선방안에 관한연구

A Study on Improving a Problem housing redevelopment local tax

부동산 가격의 상승은 무주택자나 집 한 채를 가지고 있는 사람 어느 누구에게도 행복을 가져다주지 않는다. 따라서 부동산 가격의 상승을 억제하고 연착륙하기 위해서는 조세정책을 어떻게 펼치는 것인가가 중요한 문제가 될 수 있다. 조세정책은 시대적 상황에 따라 변화하기 마련이다. 과거 판자촌 철거와 같이 주택재개발사업을 수행할 때에는 원활한 사업수행을 위하여 세제혜택을 부여하여야 할 것이다. 그러나 지금의 현실과 같이 주택재개발사업이 사적 재산의 가치를 올릴 수 있는 기회로 여길 뿐만 아니라, 일부에서는 투기적 수단으로 재개발될 주택을 구입하는 상황에서는 세제혜택을 부여하는 것이 옳지 않을 수도 있을 것이다. 이러한 상황에서 주택재개발사업에 관련한 세제적인 부분, 특히 지방세를 검토하고자 한다.

After house prices increased in 2001 and 2002, they are skyrocketing again in 2006. Along with this trend, housing redevelopment project is no exception, with houses in an area designated as a housing redevelopment zone showing price increase. As a result, unlike the past, residents living in a run-down area strive to pursue housing redevelopment project in a competitive manner in order to have their residing area designated as a housing redevelopment zone, and those people who have capital power purchase houses located in the area to be redeveloped for the purpose of speculation Under such circumstances of real property market, it is required to induce soft landing for real property prices by operating taxation policy in an efficient manner. However, taxation policy doesn’t play an appropriate role so much as to make real property prices stable, by maintaining tax-exempt provisions for local taxes, which were introduced during the period when it was difficult to implement housing redevelopment projects such as tearing down and removal of shanty town in the past . Furthermore, by applying separate property tax to the housing under redevelopment, which means a lower rate of property tax burden as well as exemption from integrated real estate taxes, there is no equity in taxation considering the other house owners. This is giving too much benefit to the owners of the houses located in housing redevelopment areas. And, there is no sense in treating houses to be redeveloped differently in terms of acquisition time and exclusion of abatement of acquisition and registration tax rate, from other housing development projects.