Abstract
As the number of vacant houses have increased against the background of population decline, active management of vacant houses in rural areas is necessary, which produces various social problems. Due to the serious decline in population due to the severe low birth rate and the relocation of the resident population to rural areas, etc., the proportion of vacant houses have also increased in cities and provinces with a high risk of demographic extinction, adding to the grievance.
Meanwhile, local governments have established vacant house maintenance plans and implemented measures such as demolition, renovation, and repair to vacant house owners. However, since the financial conditions of local governments in rural areas are poor, and the owner of an vacant house refuses to voluntarily demolish it, there is no right way to do it.
Therefore, the purpose of this study is to derive a reform plan for property tax to revitalize vacant houses in rural areas, which are basically becoming a social problem.
This study suggested the following improvement measures to revitalize empty houses in rural areas. First, it is necessary to impose performance compulsory charges after a certain grace period for maintaining an empty house. In addition, the revenue from these charges is non-tax income of local governments and is used as a financial resource for purpose projects such as vacant house management.
Second, it is to extend a certain grace period for new construction or transfer after the demolition of an vacant house or to apply a special tax reduction or exemption. Here, there are two ways to apply the special case. First, the special aggregate method application period is extended to three years after the demolition of vacant houses. Another special application method is to apply a special case of 50% reduction of the tax amount applied by the general aggregate method. In the case of voluntary demolition, it is a plan to apply a special exemption of 50% of property tax on land in the comprehensive combined taxation method for up to three years after the demolition of an vacant house.
Meanwhile, local governments have established vacant house maintenance plans and implemented measures such as demolition, renovation, and repair to vacant house owners. However, since the financial conditions of local governments in rural areas are poor, and the owner of an vacant house refuses to voluntarily demolish it, there is no right way to do it.
Therefore, the purpose of this study is to derive a reform plan for property tax to revitalize vacant houses in rural areas, which are basically becoming a social problem.
This study suggested the following improvement measures to revitalize empty houses in rural areas. First, it is necessary to impose performance compulsory charges after a certain grace period for maintaining an empty house. In addition, the revenue from these charges is non-tax income of local governments and is used as a financial resource for purpose projects such as vacant house management.
Second, it is to extend a certain grace period for new construction or transfer after the demolition of an vacant house or to apply a special tax reduction or exemption. Here, there are two ways to apply the special case. First, the special aggregate method application period is extended to three years after the demolition of vacant houses. Another special application method is to apply a special case of 50% reduction of the tax amount applied by the general aggregate method. In the case of voluntary demolition, it is a plan to apply a special exemption of 50% of property tax on land in the comprehensive combined taxation method for up to three years after the demolition of an vacant house.
| Translated title of the contribution | Property Tax Problems and Improvements for Vacant Houses |
|---|---|
| Original language | Korean |
| Pages (from-to) | 103-148 |
| Number of pages | 46 |
| Journal | 세무와 회계연구 |
| Volume | 12 |
| Issue number | 2 |
| DOIs | |
| State | Published - 2023 |