论文部分内容阅读
一、韩国稳定房价的做法(一)出台综合不动产税,调节收入差距为了抑制房价过快上涨,韩国政府于2005年出台了综合不动产税,征税对象为拥有房产总价值超过6亿韩元(1美元约合1144韩元)的家庭,并根据房产总价值的不同,税率为每年O.75%一2%之间。该税种是在财产税之上额外征收,主要面对高端住宅,意在打压高房价,促进财富的再分配。此外,韩国从1961年起就征收财产税,这一税种的征税对象是面向所有拥有土地、房产、船舶等实物财产的人,也是根据财产价值不同,所负担的税率也不同。因此,如果将财产税和综合不动产税算在一起,拥有高档房产的富裕阶层就会承担更重的赋税。(二)提高房屋转让税,打击投资者需求为了打击房地产投机行为,韩国政府出台了更严厉的房产转让所得税,即拥有2套住宅
First, South Korea’s efforts to stabilize housing prices (A) the introduction of a comprehensive real estate tax, adjusting the income gap In order to curb the rapid rise in house prices, the South Korean government introduced in 2005 a comprehensive property tax, the object of tax owned property with a total value of more than 600 million won US dollar is about 1144 won) families, and according to the total value of the property is different, the tax rate is O.75% a year between 2%. The tax is imposed on top of the property tax, the main face of high-end residential, designed to suppress high housing prices and promote the redistribution of wealth. In addition, since 1961, South Korea has imposed property tax, which is tax-deductible for all people owning real property such as land, real estate and ships. It is also subject to different tax rates depending on the value of property. Therefore, if the property tax and consolidated real estate tax are counted together, the wealthy class with upscale real estate will incur heavier taxes. (B) increase the housing transfer tax to combat investor demand In order to combat real estate speculation, the South Korean government introduced a more severe property transfer income tax, which has 2 sets of residential