50% increase in the number of people who paid the tax with one house

Due to the government’s policy to increase the holding tax, the number of payers of the comprehensive real estate tax surged 27% last year.

In particular, a 50% increase in the number of people who paid the tax tax even with just one house, and the number of local payers such as Sejong, Gwangju, and Daegu increased rapidly. The burden of the taxation, which was originally a’wealth tax’, is rapidly spreading to the general public.

According to the ‘2020 National Tax Statistical Yearbook’ released by the National Tax Service on the 29th, the number of citizens who paid the final tax last year amounted to 592,000 people, who paid a total of 3,7.2 billion won. Compared to 2018, the payer increased by 27.7% and the determined tax amount increased by 60.2%.

The increase will be even greater if the tax is paid only for houses owned by individuals. 517,000 people paid 952.3 billion won in tax, up 31.5% and 114.9% respectively compared to the previous year.

The tax is levied on the total amount of housing and land nationwide for each individual and when the published price exceeds a certain standard. In the case of housing, as of June 1, each year, the public price is levied at an amount exceeding 600 million won (900 million won for a single-family house).

◇The burden of the burden on one homeowner

Last year, the tax burden has grown like a snowball because the publicly priced housing price, which is the basis of tax imposition, has risen significantly. In the name of reflecting the increase in house prices, the government raised the official price of apartments last year by 12.9 to 17.9% by market price. The maximum tax rate increased from 2.0% to 3.2%, and the multiplication ratio (fair market price ratio) when calculating the tax base increased by 5 percentage points (80% -> 85%).

On the surface, the three burdens were concentrated in the Gangnam area of ​​Seoul. The tax paid by landlords in Gangnam District 3 (364.9 billion won) amounted to 38.3% of the total housing tax.

However, if you look at the path through which the tax flows, it is clear that the tax burden is spreading to one-homed and local residents. Last year, the number of citizens who paid the tax tax for just one house was 192,185, an increase of 50.8% from the previous year. 1 The tax paid by homeowners (146 billion won) has more than doubled during the same period.

1 The proportion of homeowners among the total housing tax payers was only 24.9% in 2016, before the inauguration of the current government, but soared to 37.2% last year. It is said that four out of ten landlords who pay the lump sum tax are one homeowner.

The speed of spreading the tax burden to the provinces is also fast. An analysis of the status of payers of tax payers by region last year revealed that Sejong (51.8%), Gwangju (52.9%), and Daegu (38.2%) had a much faster increase in payers than Seoul (31.5%).

Experts are concerned that the tax burden is increasing on actual consumers, not speculators. “Despite government real estate measures, house prices are rising rapidly, and publicly announced prices are rising, and the tax burden is on the rise,” said Woo Byung-tak, manager of Shinhan Bank’s real estate advisory center. “As the local burden is increasing, the tax is already paid by some wealthy people in Gangnam. I lost it.”

◇’Tax bomb’ waiting for the policy to increase the holding tax

Since this year, the tax burden has increased here. Last month, the number of taxpayers (notified personnel) that the National Tax Service announced to pay the final tax for 2020 was 744,000, and the amount of tax paid was 4.2687 trillion won, up 25% and 27.5% compared to the previous year. Non-Seoul area payers (334,000) were the first to surpass 300,000.

In terms of housing distribution alone, the amount of tax notified this year was 1,8148 trillion won, a whopping 42.9% (534 billion won) increase compared to the previous year, and the number of targets for tax notification increased by 28.3%.

The bigger problem is next year. The tax rate, publicly announced price, and fair market value will be’triple increase’, and the tax burden will increase to the level of a bomb. Next year, the tax rate for single-homed people will increase by 0.1-0.3 percentage points, and the highest tax rate for multi-homed people will rise to 6%. The fair market price ratio increases from 90% to 95%, and the disclosed price to market price rises to 100% step by step.

The National Assembly’s Ministry of Budget and Policy estimates that the government will collect 5.3 trillion won in tax revenue next year. This is a 39.5% increase compared to this year’s earnings expected by the IRS. Lee Jong-bae, chairman of the People’s Power Policy Committee, criticized that “a month’s salary has to be paid for tax because of having one house.”

Experts are questioning the effect of the tax tax, which has lost its nature. “The purpose of the revision of the taxation law is to reduce speculative capital inflow and stabilize the housing market by reducing the expected return on real estate,” said the National Assembly’s planner. did.

Manager Woo pointed out, “The income level has stagnated due to the Corona 19 game hit, but the problem is that taxes are increasing and the amount of money that households can actually spend is decreasing.”

[김정환 기자]
[ⓒ 매일경제 & mk.co.kr, 무단전재 및 재배포 금지]