韩国财产税市价标准额制度分析与启示  

On the Standard Market Price of the Property Tax in South Korea

作　　者：张月霞 Yuexia Zhang

机构地区：[1]淮阴师范学院法律政治与公共管理学院

出　　处：《国际税收》2019年第11期31-36,共6页International Taxation In China

基　　金：江苏省社会科学基金项目“‘一带一路’倡议下中国自由贸易试验区对接国际经贸规则与法制创新孵化研究”（批准号：18FXB001）的阶段性研究成果

摘　　要：韩国财产税税基以市价标准额作为计算的基础。市价标准额原则上是指根据韩国《不动产价格公示法》公示的合理价格。我国制定房地产税法税基相关条款可参考韩国经验,规定房地产评估价格的公示制度,并以公示价格作为税基计算基础。同时要加强价格评估的科学性并赋予纳税人对评估价格的更正请求权,以避免出现韩国现行不动产公示制度存在现实化率低以及税收征管阶段变更市价标准额手段有限等问题。In South Korea,the tax base of property tax is based on the standard market price.In principle,the standard market price refers to the reasonable price disclosed in accordance with the Act on the Public Announcement of Real Estate Values.The publicly announced values of lands and houses will be inspected and calculated by Korea Appraisal Board and the price shall be publicly announced after the deliberation by the Central Commission on the Public Announcement.For the announced prices,owners and interested parties can file dissenting applications to protect their rights.Although the current real estate publicity system in South Korea also has the problems,including low implementation rate and limited means of changing the market price standard in the stage of tax collection and management,its experience and lessons can still be used as a reference for China to formulate the relevant provisions of the assessment standard articles of the Real Estate Tax Law.

关 键 词：房地产税 市价标准额 公示价格 税基 

分 类 号：F810.42[经济管理—财政学]