주택분 보유세의 필요경비 인정과 관련한 과세체계의 개선방안

Abstract

Sales of only a few business assets (ships, airplanes, and automobiles) and real estate bear holding taxes. Taxes imposed in every life cycle stage (acquisition, holding, and disposal) of these business assets are deductible in income tax calculations. Therefore, holding taxes in the life cycle of houses should also be deductible from the taxable income of capital gains tax, as is the case for business assets to bear holding taxes. Such a tax law reform will contribute to the equity of tax burdens for comparable assets and the logical consistency of capital gains taxes; it requires that all economic burdens be expensed in the final life cycle phase. This reform will also remove the irrational features in the calculation of long-term possession deductions by replacing them with the holding tax deduction, and, as a result, strengthen the income tax characteristics of the capital gains tax.