종합부동산세 신설의 문제점에 관한 연구

A study on the problems of the introduction of a composite real estate tax

The Government proposed the establishment of a composite real estate tax which forms a part of real estate speculation control policy. This is proposal that the existing composite land tax, which is tax sources of city, county and district in the Local autonomous entity makes duality, which city, county and district levy land tax and central government collects national tax of a composite real estate tax that central government sorts excessive holders of real estate and imposes them the progressive taxation. But the government s policy are contrary to each other, which is the decentralization of power to realize local self-government and establishment of a composite real estate tax as national tax to control real estate speculation. This paper examined general estate holding taxation and investigated real estate holding taxations of the main countries in connection with establishment of a composite real estate tax. The plan to improve before introduction of a composite real estate tax is as follows. The different principle valuation of real property on the Tax Law can to be reflected characteristics of individual tax law. But tax burden of a taxpayer vary according to how is determined the valuation basis of real property on the Tax Law at purchase, hold, disposition of property. So the valuation basis of real property is desirable to be provided in scope to be able to foresee the taxpayer. If government introduces a composite real estate tax, the subject of this tax s management has to be not central government but local government. It is to be corresponded to basic idea of local self-government.