[사건의내막 / 문홍철 기자] = 기획재정부는 26일 올해 종합부동산세는 54만 8000명에게 5조 원을 고지했고 그중 주택분 종합부동산세 과세인원은 46만 명, 세액은 1조 6000억 원이라고 밝혔다.

 

과거 몇 년 동안 급격한 공시가격 상향, 세율 인상 및 다주택자 중과제도 도입 등 종합부동산세 강화에 따라 2017년 대비 2022년 주택분 종합부동산세 과세인원은 4배, 세액은 8배 급증했다.

 

현 정부는 종합부동산세 과세를 합리적 수준으로 완화하기 위해 출범 직후부터 부동산 세제 정상화를 추진해 2022년 세율 인하, 기본공제금액 인상 등 세부담 완화를 위한 세법 개정 등으로 지난해 종합부동산세 과세인원과 세액이 큰 폭으로 감소했다.

 

종합부동산세 과세인원과 세액은 2022년 대비 대폭 감소해 2022년 종합부동산세제 정상화 조치의 효과가 이어지고 있는 모습이다.

 

▲ 전체 종부세 과세 인원 및 세액.(자료=기획재정부)  ©

지난해 고지분과 비교하면 올해 전체(주택분+토지분) 종합부동산세 과세인원은 4만 8000명(9.7%) 늘었고, 세액은 3000억 원(5.3%) 증가했다.

 

이는 지난해 신규 주택이 공급되고 올해 전국 공동주택 공시가격이 지난해 대비 1.52% 상승했기 때문이다.

 

종합부동산세는 납세자가 고지서를 받은 뒤에 특례를 신청하는 경우가 많아 통상 결정세액이 고지세액보다 다소 낮아지는 점을 감안할 때, 올해분 과세인원과 세액은 지난해보다 소폭 상승할 것으로 전망된다.

 

올해 주택분 종합부동산세 과세인원은 지난해 고지인원보다 4만 8000명(11.6%) 증가한 46만 명이었고 세액은 1000억 원(8.5%) 늘어난 1조 6000억 원이었다.

 

개인 전체의 올해 주택분 종합부동산세 과세인원은 40만 1000명으로 지난해 고지인원 대비 4만 8000명(13.7%) 증가했고, 세액은 5823억 원으로 지난해 고지세액 대비 1127억 원(24.0%) 증가했다.

 

1세대 1주택자의 주택분 종합부동산세 과세인원은 지난해 고지인원 대비 1만 7000명(15.5%) 증가한 12만 8000명이었고, 세액은 263억 원(29.1%) 증가한 1168억 원이었다.

 

다주택자의 주택분 종합부동산세 과세인원은 지난해 고지인원 대비 3만 1000명(12.9%) 증가한 27만 3000명이었고, 세액은 865억 원(22.8%) 증가한 4655억 원이었다.

 

법인의 주택분 종합부동산세 과세인원은 지난해 고지인원 대비 400명(0.6%) 감소한 6만 명이었고 세액은 100억 원(1.3%) 증가한 1조 원이었다.

 

종합부동산세가 과세되는 개인 1인당 평균세액은 지난해 고지분 평균세액 대비 12만 1000원(9.0%) 증가한 145만 3000원이었다.

 

주택분 종합부동산세 과세인원이 모든 지역에서 증가했으며, 공시가격이 상대적으로 크게 상승한 지역(수도권, 세종)의 증가율이 더 높게 나타났다.

 

penfree1@hanmail.net

 

 

*아래는 위 기사를'구글 번역'으로 번역한 영문 기사의[전문]입니다. '구글번역'은 이해도 높이기를 위해 노력하고 있습니다. 영문 번역에 오류가 있을 수 있음을 전제로 합니다.<*The following is [the full text] of the English article translated by 'Google Translate'. 'Google Translate' is working hard to improve understanding. It is assumed that there may be errors in the English translation.>

 

This year, 460,000 people are subject to comprehensive real estate tax, and the amount of tax is 1.6 trillion won

 

Slight increase due to the effect of new housing supply and increase in assessed value… Continued effect of normalization of comprehensive real estate tax

 

[Inside Story / Reporter Moon Hong-chul] = On the 26th, the Ministry of Strategy and Finance announced that this year’s comprehensive real estate tax was notified to 548,000 people of 5 trillion won, and among them, the number of people subject to comprehensive real estate tax for housing was 460,000, and the amount of tax was 1.6 trillion won.

 

Due to the strengthening of comprehensive real estate tax in the past few years, such as rapid increase in assessed value, increase in tax rate, and introduction of multiple homeowner surcharge system, the number of people subject to comprehensive real estate tax for housing in 2022 has increased 4 times and the amount of tax has increased 8 times compared to 2017.

 

The current government has been promoting the normalization of real estate taxation since its inauguration in order to ease the comprehensive real estate taxation to a reasonable level, and has significantly reduced the number of comprehensive real estate taxpayers and tax amount last year due to tax law revisions to ease the tax burden, such as lowering the tax rate in 2022 and increasing the basic deduction amount.

 

The number of comprehensive real estate taxpayers and tax amount have decreased significantly compared to 2022, showing that the effects of the comprehensive real estate tax normalization measures in 2022 are continuing.

 

Compared to last year's high-level portion, the total number of comprehensive real estate taxpayers (housing + land portion) this year increased by 48,000 (9.7%), and the tax amount increased by 300 billion won (5.3%).

 

This is because new housing was supplied last year and the national apartment public price this year increased by 1.52% compared to last year.

 

Considering that the comprehensive real estate tax is usually determined to be lower than the notified tax amount because taxpayers often apply for special exemptions after receiving the notice, the number of taxpayers and the amount of tax this year are expected to increase slightly compared to last year.

 

The number of taxpayers subject to the housing comprehensive real estate tax this year was 460,000, an increase of 48,000 (11.6%) from the number of taxpayers notified last year, and the amount of tax was 1.6 trillion won, an increase of 100 billion won (8.5%).

 

The number of taxpayers subject to the housing comprehensive real estate tax this year was 401,000, an increase of 48,000 (13.7%) from the number of taxpayers notified last year, and the amount of tax was 582.3 billion won, an increase of 112.7 billion won (24.0%) from the notified tax amount last year.

 

The number of people subject to the comprehensive real estate tax on the housing portion of first-generation single-homeowners increased by 17,000 (15.5%) from the number of people notified last year to 128,000, and the tax amount increased by 26.3 billion won (29.1%) to 116.8 billion won.

 

The number of people subject to the comprehensive real estate tax on the housing portion of multi-homeowners increased by 31,000 (12.9%) from the number of people notified last year to 273,000, and the tax amount increased by 86.5 billion won (22.8%) to 465.5 billion won.

 

The number of people subject to the comprehensive real estate tax on the housing portion of corporations decreased by 400 (0.6%) from the number of people notified last year to 60,000, and the tax amount increased by 10 billion won (1.3%) to 1 trillion won.

 

The average tax per person subject to the comprehensive real estate tax was 1,453,000 won, an increase of 121,000 won (9.0%) from the average tax amount for the previous year.

 

The number of people subject to the housing comprehensive real estate tax increased in all regions, and the increase rate was higher in regions where the announced price increased relatively significantly (metropolitan area, Sejong).

 

penfree1@hanmail.net