중국부동산 보유세제에 대한 시사점 - 한ㆍ중 비교를 중심으로 -
Implications for China’s Real Estate Ownership Tax System - Focusing on the Comparison between Korea and China -
- 주제(키워드) Real Estate Ownership Tax , Real Estate Tax , Housing Tax , Comprehensive Real Tax Law , Property Tax , 부동산 보유세 , 방지산세(房地産稅) , 방산세(房産稅) , 종합부동산세 , 물업세(物業稅)
- 주제(기타) 기타법학
- 설명문(URI) https://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART002795242
- 등재 KCI등재
- 발행기관 이화여자대학교 법학연구소
- 발행년도 2021
- URI http://www.dcollection.net/handler/ewha/000000185258
- 본문언어 한국어
초록/요약
From the beginning of the establishment of a new China, China began legislation on real estate taxes, passed <房産稅暫行條例> by the State Council in 1986, and passed <城鎭土地使用稅暫行條例> in 1988. This means that after reform and opening up, a legal system for new real estate taxes began to be established in China. However, the gap between the rich and the poor is widening day by day, and real estate accounts for a fairly high proportion of wealth. On the other hand, in China, not collecting ownership tax on privately owned non-management housing caused unfairness to society, which requires the redistribution of wealth through the real estate tax system. In 2011, real estate tax reform began in Shanghai and Chongqing. The core of this reform is taxation on the possession of private housing by residents. Currently, only Shanghai and Chongqing have small-scale demonstrations and have not been imposed in other regions. In addition, in October 2021, the Standing Committee of the National People's Congress granted the State Council a demonstration of the partial region. As a result, China will gradually demonstrate real estate ownership taxes in more cities in the future. Therefore, implications for the Chinese real estate ownership tax were presented through comparison and analysis of the defense tax in the current pilot real estate tax and the comprehensive real estate tax in Korea.
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