부동산거래 관련세제의 과세표준과 세율에 관한 연구

A Study on the Tax Rate and Standard of Taxation for Real Estate Transaction Tax Scheme

According to current local tax law, the standard of taxation for the acquisition and registration taxes is complex to understand in its structure, method of calculating the statutory standard price of fair market value, and taxation equity. Also, the standard of taxation for the capital gains tax has complicated process of calculation. Taxpayers feel much confused as its standards of taxation and tax rates rise and fall together with the real estate market. Accordingly, this study identifies the problems in current real estate transaction-related tax policy through an analysis of the current status of acquisition, registration. The main objective of such analysis is to analyze the importance of taxation standards and tax rates thereby identifying items judged to be relatively less appropriate and less fair, and suggesting a policy direction by which tax equity may be realized.