양도소득세 실지거래가액 과세제도 도입과 조세부담의 변화 (A Study on the Tax Burden Effect after the Actual Price Based Taxation in the Capital Gains Tax)

서지정보

· 발행기관 : 한국세무학회
· 수록지 정보 : 세무학연구 / 30권 / 4호 / 341 ~ 366페이지
· 저자명 : 구재완, 윤태화

초록

본 연구에서는 양도소득세 실지거래가액 과세제도 도입의 효과를 분석하였다. 먼저 이 제도가 시행된 후 입법취지에 맞게 시행되고 있는지 그리고 이와 관련하여 제기되는 문제점 등을 살펴본다. 그리고 납세자가 신고한 양도소득세 실지거래가액 자료를 표본으로 실지거래가액 시행이후 기준시가 과세제도하에서보다 부담세액 증가정도를 표본을 세분하여 분석하였다.
본 연구의 결과와 그 시사점을 요약하여 제시하면 다음과 같다.
첫째, 양도소득세 실지거래가액 과세방법에 의한 양도소득세 부담세액이 기준시가 계산방법에 의한 경우보다 증가한다는 것은 분명하나, 그 부담세액의 증가율 정도가 양도가액의 증가율보다 더 증가한 것으로 나타났다.
둘째, 양도소득세 실지거래가액 과세제도 전면 시행에 따른 양도가액 등의 증가율이 지목별로 차이가 있는지를 분석한 결과 취득가액, 양도소득금액, 부담세액의 증가율은 지목별로 유의한 차이가 없는 것으로 분석되었으나, 양도가액 증가율은 지목별로 유의한 차이가 있는 것으로 분석되었다.
일반적으로 개별 공시지가 등이 시가를 합리적으로 반영하여 공시되었을 경우에는 지목별로 양도가액 증가율의 차이가 없어야 할 것이나, 실제로 지목별 개별 공시지가가 시가를 정확히 반영하지 못하였다는 것을 시사하고 있으므로 지목별 개별 공시가격을 산정할 경우 시가를 적정수준으로 반영하여 재정립할 필요성이 있다고 생각된다.

영어초록

Government policies have varied according to real estate cycles from suppressing speculation to stimulating the market. The mode of taxation had been based on actual prices up until 1982, but shifted to standard market prices since 1983 backed by taxpayer compliance and an absence of institutions to capture actual transfer value.
However, as issues continued to be raised that taxing capital gains based on standard market prices runs counter with the principles of substantial taxation, documentary taxation, and equity of taxation；the government had capital gains on all assets be taxed according to actual transfer prices as of January 1st, 2007.
Therefore, this study shall look into whether the taxation on capital gains based on actual market prices is being implemented according to its legislative intent. It will also review some issues raised, and analyze the increase in tax burden compared to the previous system by collecting samples of capital gains tax returns based on actual transfer prices.
The following are the results and the summarized significance.
First, the amount calculated by standard prices and the amount registered based on actual prices since the new system was introduced were compared 1：1. All changes were quite marked with increase in transfer prices standing at 1.66, acquisition cost at 1.68, capital gain at 1.85, and tax burden at 1.93. Second, the variables in the difference of equity taxation awareness since 1983 were laid out as capital gains calculating structure, rate structure, tax reductions and exemptions, tax audits, and other administrative factors to tax payers, tax preparers, and tax authorities； and the results showed a difference among groups save for equity taxation awareness in capital gains calculating structure, and tax reductions and exemptions.
Breaking down the awareness by variable revealed that capital gains calculating structure was viewed as most fair followed by administrative operations such as tax inspections, rate structure, and tax reductions and exemptions.
The restrictions in carrying out this study were the limited data to analyze the effect of tax burden increase according to the new system.

참고자료

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