주택임대차시장 선진화 방안과 그 과세 문제 연구 (A Study on Taxation Issues according to the Advancement Plan for the Lease Market)

서지정보

· 발행기관 : 한국부동산학회
· 수록지 정보 : 부동산학보 / 58호 / 224 ~ 237페이지
· 저자명 : 이상신

초록

최근 현 정부의 주택임대차 선진화 방안의 핵심 요소인 임대인에 대한 과세 문제를 조세법적 관점에서 검토하고자 하였다. 이를 위해 우리나라의 주택임대차 과세제도와 일본과 미국 등 선진 외국의 과세제도를 비교․분석하여 다음과 같은 결론을 얻었다.
첫째 주택 수와 관계없이 또는 사업성 여부와 관계없이 일정한 금액 이상의 소득에 대해서는 무조건 과세하도록 한다. 둘째 일본과 같이 사업성의 판단을 아파트 10실 등과 같이 객관화하여 사업성이 없는 경우와 구분하되, 사업성이 없는 경우는 필요경비율과 주택임대공제를 인정하여 과세제도를 단순화하는 것이 필요하다. 셋째, 필요경비 등 세법 규정 정비가 필요하다. 일본에서 인정하는 대손금 규정이나 대손충당금 규정도 한 예이고, 미국의 경우처럼 국세청 발간 책자 등을 통해 필요경비로 인정되는 범위를 명확히 해 주는 것이 필요하다. 넷째 결손금의 공제 범위를 미국이나 일본처럼 손익통산을 인정하거나 이월공제의 범위를 넓히는 것이 필요하다. 다섯째 주택임대차의 과세제도와 함께 1세대 1주택 비과세제도를 1주택 과세 및 소득공제로 전환하는 양도소득세제의 개편방안이 함께 논의되어야 한다.

영어초록

1. CONTENTS

(1) RESEARCH OBJECTIVES The purpose of this study is to review the taxation issues with leaseholders, one of the core elements of the current government's advancement plan for housing lease, from the perspective of tax law.
(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.
(3) RESEARCH FINDINGS This study compared the taxation system for housing lease of South Korea with that of advanced countries around the world including Japan and the United States in terms of taxation for business income, total amount of income including security deposit, taxation according to the number of houses, normality of necessary expenses, and scope of deficiency deduction. The comparison results led to the following implications: First, taxes are imposed on housing lease income without taking feasibility or number of houses into consideration. Second, the scope included in total amount of income is broadly acknowledged, but the scope of related necessary expenses is also recognized very widely. Third, the advanced countries have a bigger scope of deficiency deduction or set no limits to the period of deduction carried forward. Finally, people in the advanced countries can easily search or resolve tax issues related to housing lease income through the homepage and brochures of the National Tax Service.
2. RESULTS First, taxes should be unconditionally imposed on an income of certain amount or higher regardless of number of houses or feasibility.
Second, it is needed to distinguish the cases of feasibility from those of no feasibility by objectifying the judgment of feasibility like Japan, which set a criterion of ten apartments for the purpose. When there is no feasibility, the rate of necessary expenses and the deduction of housing lease should be recognized to simplify the taxation system.
Third, there is a need to arrange the tax regulations including necessary expenses. One example is the regulation about irrecoverable debt or appropriation for irrecoverable debt recognized in Japan. It is also needed to set the scope of necessary expenses recognized clearly with a brochure published by the National Tax Office like the case of the United States.
Fourth, it is required to recognize aggregate profit and loss or broaden the scope of deduction carried forward like the United States and Japan when it comes to the scope of deficiency deduction.
Finally, it is needed to discuss how to revise the transfer income tax system to make a shift from the non-taxation system for one household, one house to the taxation and income deduction system for one house along with the taxation system for housing lease.

참고자료

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