부동산 양도소득 공제의 문제점과 개선방안 (A Study on Issues about Taxation on Land within Development Restriction Area)

서지정보

· 발행기관 : 한국부동산학회
· 수록지 정보 : 부동산학보 / 70호 / 82 ~ 94페이지
· 저자명 : 이상신

초록

부동산양도소득의 계산과 관련된 현행 제도, 미국과 일본의 관련 제도들을 검토한 결과 다음과 같은 개선이 필요하다. 첫째 부동산 양도소득에 대해서는 통상 소득보다 낮은 세율로 과세하는 것이 바람직하므로, 종합소득세율과 동일한 세율로 과세할 것을 규정하는 소득세법 제104조의 개정이 필요하다. 둘째 장기보유 양도소득은 단기보유 양도소득에 비해 저율 과세함이 타당하므로, 현행 장기보유 특별공제액을 인상하거나 저율 과세로 하면서 장기보유 특별공제를 폐지하는 것이 바람직하다. 셋째 양도소득 계산의 단순화를 위해 주택양도소득에 대하여도 고가주택 여부와 무관하게 필요경비를 공제하는 방식으로 개정하고, 소득세법 제103조의 양도소득 기본공제 제도는 그 효과가 미미하므로 폐지하는 것이 타당하다. 넷째 부동산 양도손실이 있는 경우 이월공제를 허용하거나 일정한 조건을 충족하는 경우 통상소득과의 손익통산을 인정하는 규정의 신설이 필요하다.

영어초록

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to review the taxation issues on capital gain of real estate.




(2) RESEARCH METHOD This study is conducted by field investigation and confirmation of practical contents after access to relevant webpages, as well as domestic and foreign literature review. The main subject of this study is capital gain taxes. Precedents from the Supreme Court and the Tax Tribunal were organized and analyzed, and evaluations of the precedents and improvement plans have been devised using research methods.




(3) RESEARCH FINDINGS Designation of development restriction area falls within the social restrictions land owners are required to put up with, but the disadvantage the land owners feel may be larger than had been expected. This study examined how the designation of development restriction area affects the owners of land within the development restriction area in terms of paying taxes and what taxation problems are raised by the revocation of the designation of the area.




2. RESULTS First, as long as the owner of land within development restriction area does not directly change the current status of the land, comprehensive unitary taxation must not be applied by changes made by the taxation office.
Second, when an heir has directly received land within development restriction area, separate taxation should be applied regardless of behavior types such as inheritance, giving, legacy and universal legacy.
Third, in consideration of the fact that it takes some time to change the category of land after the revocation of the designation of development restriction area, the upper limit of tax burden should be set, allowing a gradual increase in tax burden.
Finally, when the revocation of the designation of development restriction area is associated with the implementation of other public projects and made with the premise of purchasing land within the area for the projects, the timing for land-use change should be adjusted with timing for the purchase or payment of land price.

참고자료

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