골프산업관련 세제개선방안

A study on the improvement of taxation on golf industry

현행 세제상 골프장에 대한 주요 세금으로 개별소비세와 종합부동산세 및 재산세를 들 수 있다. 골프가 이제 대중운동으로 자리를 잡아가고 있으며 개별소비세의 재분배기능에 대한 기대가 사라진 오늘날 외부불경제가 거의 없으며 오히려 외부경제가 있는 골프장서비스에 대해서는 개별소비세를 부과하지 않도록 하여야 할 것이다. 회원제 골프장이라고 하여 개별소비세를 부과하는 것은 적절하지 않은 것으로 판단된다. 골프장용 토지 중 개발지에 있어서 회원제 골프장의 경우 일반적인 토지와 비교해 보아도 - 별도로 분리하여 - 중과하는 것은 재산세 부과 본래의 취지에 어긋나는 것이다. 원형보전지는 법으로 꼭 보유하도록 하면서 중과하는 것은 타당하지 않다. 우선 개발지에 대해서는 종합부동산세를 매기지 않으면서 원형보전지에 대해 종합부동산세를 매기는 것은 원형보전지제도 및 종합부동산세제도의 취지에 부합하지 않는다. 아울러 현행 골프장 지가 평가는 구체적 내용을 볼 때 이론적인 합리성을 결여하고 있으므로 소유권이 제한되고 있는 불이익을 감안하여 인근의 일반 임야 수준으로 가격을 평가하도록 하는 조치가 필요할 것으로 보인다.

Under the current tax laws, various types of taxes are levied on the land of golf course as well as on playing golf. Among them individual excise tax, property tax and combined real property tax which are incompatible with the tax law principles such as equity and efficiency are dealt with in this study. From the perspective of efficiency individual excise tax on playing golf in a private golf course has to be abolished. It was introduced to sanction playing golf - a type of luxurious exercise in the 70 s - by a special act. But nowadays golfing has become a kind of public exercise and renders lots of external economic effects rather than external dis-economic effects against which the government vows to levy individual excise tax from now on. In this aspect the individual excise tax on playing golf in a private course has to be abolished. Special heavy taxation of property tax on the developed land in a private golf course has to be withdrawn because it is not compatible with the general principle of land taxation. The portion of preserved land in a golf course has a good reason to be taxed low because it is obliged to be held by a golf course under the law. But under the current tax laws the combined property tax is levied on the preserved land while it is not levied on the developed land, which means the preserved land is taxed more heavily than the developed land. In this sense the combined land tax on the preserved land has to be abolished. The current provisions for the valuation of land in a golf course lacks reasonableness both in theory and in reality of economic substance. The valuation provisions for the golf course has to be revised to reflect the prices of forest near to it.