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房地产税新一轮试点提速有什么影响?看看韩国就知道了

发布于 2021-05-25

<section data-role="outer" label="Powered by 135editor.com"><section style="font-size: 14px;padding-right: 30px;padding-left: 30px;letter-spacing: 0.5px;line-height: 2;box-sizing: border-box;font-family: Optima-Regular, PingFangTC-light;"><section style="box-sizing: border-box;"><section style="margin: 5px 8px;color: rgb(0, 0, 0);letter-spacing: 1px;background-color: rgb(255, 255, 255);max-width: 100%;box-sizing: border-box;text-align: center;justify-content: flex-end;line-height: 1.5em;text-indent: 0em;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;display: inline-block;vertical-align: top;width: 100%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box;font-size: 18px;letter-spacing: -1px;overflow-wrap: break-word !important;"><section style="max-width: 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justify;overflow-wrap: break-word !important;"><p style="text-align:center;margin: 5px 15px;max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;font-size: 18px;caret-color: rgb(255, 0, 0);letter-spacing: 2px;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p><section style="max-width: 100%;max-inline-size: 100%;letter-spacing: -1px;text-align: right;caret-color: rgb(255, 0, 0);font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="margin-top: -20px;max-width: 100%;max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;text-align: center;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;width: 270.797px;vertical-align: top;height: auto;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="max-width: 100%;max-inline-size: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;vertical-align: top;width: 89.3594px;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="margin-top: 10px;max-width: 100%;max-inline-size: 100%;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;vertical-align: top;overflow: hidden;height: 20px;width: 20px;background-color: rgb(160, 160, 160);border-width: 3px;border-radius: 100%;border-style: none;border-color: rgb(227, 125, 106);box-shadow: rgb(247, 212, 114) 0px 0px 0px;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="max-width: 100%;max-inline-size: 100%;text-align: justify;font-size: 30px;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><p style="max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p></section></section></section><section style="max-width: 100%;max-inline-size: 100%;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><p style="max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p></section></section><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;vertical-align: top;width: 89.3594px;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="margin-top: 10px;max-width: 100%;max-inline-size: 100%;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;vertical-align: top;overflow: hidden;height: 20px;width: 20px;background-color: rgb(62, 62, 62);border-width: 3px;border-radius: 100%;border-style: none;border-color: rgb(227, 125, 106);box-shadow: rgb(247, 212, 114) 0px 0px 0px;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="max-width: 100%;max-inline-size: 100%;text-align: justify;font-size: 30px;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><p style="max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p></section></section></section><section style="max-width: 100%;max-inline-size: 100%;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><p style="max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p></section></section><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;vertical-align: top;width: 89.3594px;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="margin-top: 10px;max-width: 100%;max-inline-size: 100%;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="box-sizing: border-box;max-width: 100%;max-inline-size: 100%;display: inline-block;vertical-align: top;overflow: hidden;height: 20px;width: 20px;background-color: rgb(160, 160, 160);border-width: 3px;border-radius: 100%;border-style: none;border-color: rgb(227, 125, 106);box-shadow: rgb(247, 212, 114) 0px 0px 0px;overflow-wrap: break-word !important;outline: none 0px !important;"><section style="max-width: 100%;max-inline-size: 100%;text-align: justify;font-size: 30px;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><p style="max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p></section></section></section></section></section></section></section></section><p style="text-align:right;max-width: 100%;min-height: 1em;max-inline-size: 100%;cursor: text;font-size: 18px;letter-spacing: -1px;caret-color: rgb(255, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><br /></p></section></section></section><section style="max-width: 100%;letter-spacing: 2px;text-align: left;background-color: rgb(255, 255, 255);display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-bottom: -10px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;display: inline-block;width: 100%;vertical-align: top;box-shadow: rgb(0, 0, 0) 0px 0px 0px;background-color: rgb(1, 1, 1);overflow-wrap: break-word !important;"><section style="margin-top: 5px;margin-bottom: 5px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;text-align: center;color: rgb(253, 253, 253);letter-spacing: 8px;font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">KOREA</strong></p></section></section></section></section></section><section style="max-width: 100%;letter-spacing: 2px;text-align: left;background-color: rgb(255, 255, 255);display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img data-backh="200" data-backw="434" data-ratio="0.4608294930875576" data-src="https://mmbiz.qpic.cn/mmbiz_gif/AJkYaTAujIyXnHFPkbf4sESnKJxKWpiazxo5iaPIAKI6BICgYqrANJ8yMMItibaUJDoickslAwfweGDGmQsF9r5zlA/640?wx_fmt=gif" data-type="gif" data-w="434" style="width: 100%;height: auto;" /><img data-backh="200" data-backw="434" data-ratio="0.4608294930875576" data-src="https://mmbiz.qpic.cn/mmbiz_gif/AJkYaTAujIyXnHFPkbf4sESnKJxKWpiazxo5iaPIAKI6BICgYqrANJ8yMMItibaUJDoickslAwfweGDGmQsF9r5zlA/640?wx_fmt=gif" data-type="gif" data-w="434" style="width: 100%;height: auto;" title="微信图片_20210525160220.gif" /></section></section></section><section style="max-width: 100%;letter-spacing: 2px;text-align: left;background-color: rgb(255, 255, 255);display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 100%;height: auto;overflow-wrap: break-word !important;"><img data-type="jpeg" data-src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/TMp9ClDYXAPnMZ68T1ZSbyzfbp43O1j0cK1ribmBM6tZmxRRFIIEgu3nSnAsMTj5z4zuDzcYZD5bYONMvFpK09A/640?wx_fmt=jpeg" style="box-sizing: border-box;vertical-align: middle;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;" data-ratio="0.0667779632721202" data-w="599" /></section></section></section><section style="max-width: 100%;letter-spacing: 2px;text-align: left;background-color: rgb(255, 255, 255);display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br /></p></section></section><section style="max-width: 100%;letter-spacing: 2px;text-align: left;background-color: rgb(255, 255, 255);display: inline;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;transform: translate3d(-10px, 0px, 0px);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img data-type="jpeg" data-src="https://mmbiz.qpic.cn/sz_mmbiz_jpg/TMp9ClDYXAPnMZ68T1ZSbyzfbp43O1j0lJvOWssEicUeicdDTTPMUbgWBsA6uM8JImTdUn31lkTPibiagxSbejfrjw/640?wx_fmt=jpeg" style="box-sizing: border-box;vertical-align: middle;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;" data-ratio="0.04537037037037037" data-w="1080" /></section></section></section><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">近日召开的房地产税改革试点工作会上,部分专家学者认为当下中国已具备改革试点房产税的需求和条件,并建议新一轮房产税改革在深圳、海南先试行。实际上,同为亚洲经济比较发达的国家韩国就曾利用综合房地产税打击囤地囤房。今天,我们就来看看韩国是怎么征收不动产税的。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><section data-role="outer" style="max-inline-size: 100%;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="max-inline-size: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;overflow-wrap: break-word !important;"><p style="text-align:center;max-inline-size: 100%;min-height: 1em;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;overflow-wrap: break-word !important;"><span style="max-inline-size: 100%;cursor: text;max-width: 100%;font-size: 12px;color: rgb(123, 127, 131);box-sizing: border-box !important;outline: none 0px !important;overflow-wrap: break-word !important;">///</span></p></section></section><p style="text-align:center;margin-bottom: 20px;box-sizing: border-box;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">韩国的房地产税分两类:<strong>地方政府征土地和住宅物业税,中央政府征综合房地产税</strong>。禾略在这列了一个韩国房地产税的基础表格,欢迎大家细读:<br style="box-sizing: border-box;" /></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img data-ratio="0.837979094076655" data-src="https://mmbiz.qpic.cn/mmbiz_png/AJkYaTAujIyXnHFPkbf4sESnKJxKWpiazhwjCqqXsicSGJuxp7AAredJicQg9tibXJnI9VQbLSib6zzuTox9E9ZickFA/640?wx_fmt=png" data-type="png" data-w="574" data-backw="518" data-backh="434" style="width: 100%;height: auto;" /></p></section></section><section style="box-sizing: border-box;"><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.5em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br /></p><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.5em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 255, 255);font-size: 60px;letter-spacing: 0.5px;text-align: left;-webkit-text-stroke: 1px rgb(0, 0, 0);font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong>01</strong></span></p><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;min-height: 1em;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 22px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><em style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;letter-spacing: 0.5px;color: rgb(0, 0, 0);font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;">土地和住宅物业税(地方税)</span></em></strong></span></p><section style="margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.5em;text-align: right;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;">——&nbsp;&nbsp;</span></section></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;"><strong style="max-inline-size: 100%;box-sizing: border-box;cursor: text;color: rgb(0, 0, 0);caret-color: rgb(255, 0, 0);outline: none 0px !important;">土地和住宅物业税(地方税)实行累进税率,税率较低。</strong></strong></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">物业税,在韩国是地方税种之一,是根据物业的评估价值对土地、建筑物等所有者征收的税种。地方政府每年6月1日评定并公示的房地产价格确定标准价值,执行标准价值的一定比例为税基。例如:住宅是标准价值的60%,土地和建筑物则是标准价值的70%。这种公布的价格往往比市场价格低得多。</span></p><p style="margin-bottom: 20px;box-sizing: border-box;"><br /></p><p style="text-align:center;margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;">韩国物业税税率</strong></span></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img data-ratio="0.5273972602739726" data-src="https://mmbiz.qpic.cn/mmbiz_png/AJkYaTAujIyXnHFPkbf4sESnKJxKWpiazeczGvEicYRpg9U4clqPiaJMibDZKDmjrpX1jR5HuAGFV5kRSAbu1CMCIQ/640?wx_fmt=png" data-type="png" data-w="1168" data-backw="518" data-backh="273" style="width: 100%;height: auto;" /></p></section></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="box-sizing: border-box;display: inline-block;width: 100%;border-width: 1px;border-style: solid;border-color: black;padding: 10px;box-shadow: rgb(204, 204, 204) 2.8px 2.8px 4px;"><section style="font-size: 12px;color: #818181;box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">备注:</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">1、单位:人民币,汇率:1韩元≈0.005712人民币,保留两位小数</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">2、资料来源:韩国税收指导,国泰君安证券研究</span></p></section></section></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="caret-color: red;font-family: PingFangSC-Ultralight;">税率则为累进税率,除高尔夫球场和别墅4%以外,其他从0.07%-0.5%。例如,对于其他类型的土地、住宅和建筑物等,税率从0.2%-0.5%不等,相对较低。<br /></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">如因自然灾害或紧急财政需要等原因,市长或当地行政长官可调整上述税率,但调整幅度不得超过50%,并只适用于当年。</span></p><p style="box-sizing: border-box;"><br /></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img class="rich_pages" data-s="300,640" data-type="jpeg" data-src="https://mmbiz.qpic.cn/mmbiz_jpg/wbpcYQjuibvwaEDm8Gibj1YYlpf9oCowvQ9gedmCPpQTl1wMSSDeKHppDmCNcp8a4oz3RVVsJIzN4kp0f9HhIvCQ/640?wx_fmt=jpeg" style="box-sizing: border-box;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);width: 100%;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;overflow-wrap: break-word !important;visibility: visible !important;height: auto;" data-ratio="0.5133333333333333" data-w="600" data-backw="518" data-backh="266" /></p></section></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;line-height: 1.5em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 255, 255);font-size: 60px;letter-spacing: 0.5px;text-align: left;-webkit-text-stroke: 1px rgb(0, 0, 0);font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong>02</strong></span></p><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;min-height: 1em;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 22px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><em style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;letter-spacing: 0.5px;color: rgb(0, 0, 0);font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;">综合房产税(中央税)</span></em></strong></span></p><section style="margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.5em;text-align: right;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;">——&nbsp;&nbsp;</span></section><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;"><strong style="max-inline-size: 100%;box-sizing: border-box;cursor: text;color: rgb(0, 0, 0);caret-color: rgb(255, 0, 0);outline: none 0px !important;">综合房产税(中央税)针对价值较高的土地和住宅物业等征收。</strong></strong></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">2005 年,综合房产税(中央税)被引入,用来打击房地产投机。就目前而言,该税短期内有一定效果,长期效果不明显。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">对于过高价值的土地或住宅,除了要缴纳地方的物业税外,还要额外缴交综合房地产税。尽管综合不动产税属于中央税收,但是为了缩小地区间的差距,这些税收将被分配给地方政府。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">例如:</span></p><section data-tools="135编辑器" data-id="85791" data-width="86%" style="box-sizing: border-box;margin-right: auto;margin-left: auto;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);width: 86%;flex: 0 0 86%;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;overflow-wrap: break-word !important;"><section style="margin-right: auto;margin-left: auto;padding: 20px;max-width: 100%;background-image: url(&quot;https://mmbiz.qpic.cn/mmbiz/yqVAqoZvDibGjA6hepZgFegzwp60J0wskibSjJG7V5iaJZkpK6iapgskl2QZvia20tkia7mfkByeM7zc5QC1FOuJjUVw/640?wx_fmt=jpeg&quot;);background-size: cover;background-position: 0% 50%;background-repeat: no-repeat;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 5px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 1.5em;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: flex-start;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="margin-left: 4px;padding-right: 0em;padding-left: 0em;max-width: 100%;box-sizing: border-box;font-size: 16px;letter-spacing: 1.5px;color: rgb(242, 242, 242);overflow-wrap: break-word !important;"><strong style="max-width: 100%;caret-color: red;font-size: 14px;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(127, 127, 127);box-sizing: border-box !important;overflow-wrap: break-word !important;">&nbsp; &nbsp; ①</span></strong>&nbsp;<strong style="max-width: 100%;max-inline-size: 100%;cursor: text;caret-color: red;font-size: 14px;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;max-inline-size: 100%;cursor: text;background-color: rgb(127, 127, 127);color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;">就土地而言</span></strong></section></section><section style="margin-top: -10px;margin-left: 4px;padding-top: 10px;padding-bottom: 10px;padding-left: 1em;max-width: 100%;box-sizing: border-box;border-left: 1px solid rgb(242, 242, 242);overflow-wrap: break-word !important;"><section data-autoskip="1" style="margin-top: 10px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(116, 115, 122);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-align:justify;margin: 5px 15px;max-width: 100%;min-height: 1em;line-height: 1.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;caret-color: red;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span>如果某人在6月1日之前为土地物业税纳税主体,且其应交物业税的一般土地总评估价值超过5亿韩元(约人民币285.60万),或应交物业税的特殊土地(附属于商店、办公楼等的土地)评估价值超过80 亿韩元(约人民币4569.60万),则他必须缴纳综合房产税。<span style="max-width: 100%;caret-color: red;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p></section></section></section><section style="margin-top: 10px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;display: flex;justify-content: flex-start;align-items: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;max-width: 100%;width: 10px;height: 10px;background: rgb(242, 242, 242);overflow: hidden;transform: rotate(45deg);overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;" /></section><section style="margin-left: 1em;padding-right: 0em;padding-left: 0em;max-width: 100%;box-sizing: border-box;font-size: 16px;letter-spacing: 1.5px;color: rgb(242, 242, 242);overflow-wrap: break-word !important;"><strong style="max-width: 100%;caret-color: red;font-size: 14px;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(127, 127, 127);box-sizing: border-box !important;overflow-wrap: break-word !important;">②</span></strong></section><section data-brushtype="text" style="margin-left: 4px;padding-right: 0em;padding-left: 0em;max-width: 100%;box-sizing: border-box;font-size: 16px;letter-spacing: 1.5px;color: rgb(242, 242, 242);overflow-wrap: break-word !important;"><strong style="max-width: 100%;caret-color: red;font-size: 14px;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;background-color: rgb(127, 127, 127);color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">就住宅而言&nbsp;</span></strong><strong style="max-width: 100%;font-size: 14px;caret-color: red;font-family: 微软雅黑, &quot;Microsoft YaHei&quot;;box-sizing: border-box !important;overflow-wrap: break-word !important;">&nbsp;</strong></section></section><section style="margin-top: 5px;margin-left: 4px;padding-bottom: 10px;padding-left: 1em;max-width: 100%;box-sizing: border-box;border-left: 1px solid rgb(242, 242, 242);overflow-wrap: break-word !important;"><section data-autoskip="1" style="margin-top: 10px;max-width: 100%;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(116, 115, 122);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-align:justify;margin: 5px 15px;max-width: 100%;min-height: 1em;line-height: 1.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="text-decoration-style: solid;text-decoration-color: rgb(116, 115, 122);">如果某人在6月1日之前为住宅物业税的纳税主体,且其应交物业税的住宅的总评估价值超过6亿韩元(约人民币342.72万),则须缴综合房产税。</span></p></section></section></section><span style="max-width: 100%;font-size: 12px;color: rgb(63, 63, 63);font-family: PingFangTC-Light;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span><span style="max-width: 100%;color: rgb(63, 63, 63);font-size: 12px;letter-spacing: 0.544px;font-family: PingFangTC-Light;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></section></section></section></section><section data-role="outer" style="max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="text-align:center;max-width: 100%;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 12px;color: rgb(123, 127, 131);box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="text-align:center;max-width: 100%;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br /></p></section></section><p style="text-align:center;margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="color: rgb(0, 0, 0);font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;">韩国综合房产税</strong></span></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="text-align: center;"><img class="rich_pages" data-galleryid="" data-ratio="0.9099804305283757" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_png/AJkYaTAujIyXnHFPkbf4sESnKJxKWpiazn9mDzoeGTwqQZ4D4lziaIQ3ou3LpEiapssTCT6uJqcRFNXwcEMHgAuIA/640?wx_fmt=png" data-type="png" data-w="511" style="" /></p></section></section><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="box-sizing: border-box;display: inline-block;width: 100%;border-width: 1px;border-style: solid;border-color: black;padding: 10px;box-shadow: rgb(204, 204, 204) 2.8px 2.8px 4px;"><section style="font-size: 12px;color: #818181;box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">备注:</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">1、单位:人民币,汇率:1韩元≈0.005712人民币,保留两位小数</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">2、资料来源:韩国税收指导,国泰君安证券研究</span></p></section></section></section><section style="box-sizing: border-box;"><p style="margin-bottom: 20px;box-sizing: border-box;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">税基一般为物业总评估价值扣除一定额度的净值的80%。例如:对住宅而言,是用纳税主体的住宅的总评估价值,扣减6亿韩元(约人民币342.72万),再乘以0.8;对一般土地而言,是用纳税主体的一般土地的总评估价值,扣减5亿韩元(约人民币285.60万),再乘以0.8;对特殊土地而言,是用纳税主体拥有的特殊土地的总评估价值,扣减80亿韩元(约人民币4569.60万),再乘以0.8。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">住宅按税基不同而实行不同的税率,从0.5%-2%不等。一般土地(空臵土地、住宅用地等)和特殊用地(附属于商店、办公楼等建筑物的土地),税率从0.5%-2%不等,随着税基的增加而提高。</span></p><p style="box-sizing: border-box;"><br /></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img class="rich_pages" data-s="300,640" data-type="jpeg" data-src="https://mmbiz.qpic.cn/mmbiz_jpg/wbpcYQjuibvwaEDm8Gibj1YYlpf9oCowvQkmS0HzDnHYlfYia0nQviaZL2BeMUXtEKwmUYfHhXCbwOBicNia1VMJgNtg/640?wx_fmt=jpeg" style="box-sizing: border-box;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);width: 100%;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;overflow-wrap: break-word !important;visibility: visible !important;height: auto;" data-ratio="0.6285714285714286" data-w="560" data-backw="518" data-backh="326" /></p></section></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;line-height: 1.5em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(255, 255, 255);font-size: 60px;letter-spacing: 0.5px;text-align: left;-webkit-text-stroke: 1px rgb(0, 0, 0);font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong>03</strong></span></p><p style="text-align:right;margin-right: 8px;margin-left: 8px;max-width: 100%;min-height: 1em;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 22px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><em style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;letter-spacing: 0.5px;color: rgb(0, 0, 0);font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;">韩国房地产税发展史</span></em></strong></span></p><section style="margin-right: 8px;margin-left: 8px;max-width: 100%;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.5em;text-align: right;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-family: Optima-Regular, PingFangTC-light;box-sizing: border-box !important;overflow-wrap: break-word !important;">——&nbsp;&nbsp;</span></section><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p></section><section><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;"><strong style="max-inline-size: 100%;box-sizing: border-box;cursor: text;color: rgb(0, 0, 0);caret-color: rgb(255, 0, 0);outline: none 0px !important;">韩国房地产税诞生于打击囤地、打击炒房,有过一定效果,但长期看效果不大。</strong></strong></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">在1990 和2005 年,韩国曾用房地产税打击对土地和房屋的囤积行为,并实行累进制度。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="color: rgb(255, 255, 255);font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;"><span style="background-color: rgb(127, 127, 127);">&nbsp;1990年&nbsp;</span></strong></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">1990年以前,韩国对土地和房屋实行单一税率,税赋较轻。但1980年代末韩国土地高度集中,迫使政府采取手段打击囤地。资料表明,20世纪80年代末,在韩国,5%的人口竟有多达62.5%的土地资源。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img class="rich_pages" data-galleryid="" data-s="300,640" data-type="png" data-src="https://mmbiz.qpic.cn/mmbiz_png/ib1AJgSAiaZ09iaTFPdibk8kJpGY8BbISFhAN69rKBkkibLTWGNX0JTQAH4JjCzPkayhbXJJCFOAlV9VbHeP1ibFrEUQ/640?wx_fmt=png" style="box-sizing: border-box;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);width: 100%;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;overflow-wrap: break-word !important;visibility: visible !important;height: auto;" data-ratio="0.2972222222222222" data-w="1080" data-backw="518" data-backh="154" /></p></section></section><section style="box-sizing: border-box;"><p style="margin-bottom: 20px;box-sizing: border-box;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">1990 年的物业税改革对市场产生了一定的影响。1990年韩国实行土地和房屋物业税分离后,房价并没有立即下降,而是在保持了一段时间的高速增长之后,才出现了一定的回调。那场旨在打击囤地的物业税改革,在一定程度上增加了土地的供给,对抑制房价上涨起到了一定的帮助作用。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="background-color: rgb(127, 127, 127);color: rgb(255, 255, 255);font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;">2005年</strong></span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">2005 年,韩国出台了综合房地产税,以打击富人持有多套房的现象。住宅价值在6亿韩元(约人民币342.72万)以上需要被征税。统计显示,2006年韩国持有6亿韩元(约人民币342.72万)以上房产的家庭有15.9万户,仅占总人口的 1.2%。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">有趣的是,在开征综合不动产税的同时,韩国政府还将住房交易税率从4%下调到2%,以支持房屋交易。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img data-backh="345" data-backw="518" data-before-oversubscription-url="https://mmbiz.qpic.cn/mmbiz_jpg/UN0hgr2zlvPdqq1MPzO0f2wQDFsuWFIcS5buOPLBqn4iamMEl14P9AZsiaM30r0quASfxDh2exCUNicw1WfVib7PGQ/0?wx_fmt=jpeg" data-copyright="0" data-s="300,640" data-type="jpeg" data-src="https://mmbiz.qpic.cn/mmbiz_jpg/UN0hgr2zlvPdqq1MPzO0f2wQDFsuWFIcS5buOPLBqn4iamMEl14P9AZsiaM30r0quASfxDh2exCUNicw1WfVib7PGQ/640?wx_fmt=jpeg" style="box-sizing: border-box;font-size: 17px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);width: 100%;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;overflow-wrap: break-word !important;visibility: visible !important;height: auto;" data-ratio="0.6666666666666666" data-w="1080" /></p></section></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">2005 年推出综合房地产税后,韩国的房价出现了短暂的小幅下跌,但随后又加速了上涨。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">考虑到综合房地产税主要针对有钱人,这些人又基本居住于首尔等大都市,这一结果是比较容易理解的。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;"><br /></span></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img class="rich_pages" data-backh="262" data-backw="518" data-croporisrc="https://mmbiz.qpic.cn/sz_mmbiz_png/8iabCE6VCzibAAKWQyfvia1lZiczmLwps1zqtn9lnhanZN2ibpGByIZVEbHkapALja445d3B8tiaruKWQ1od0CtUAefA/640?wx_fmt=png" data-cropx1="0" data-cropx2="1080" data-cropy1="784.874446085672" data-cropy2="1330.4579025110781" data-ratio="0.5055555555555555" data-s="300,640" data-src="https://mmbiz.qpic.cn/mmbiz_jpg/AJkYaTAujIyXnHFPkbf4sESnKJxKWpiazTcsljzcRY2dqKfib9bzf5qBLhcVjeCCt72HkmrBwhVCJxFiapeEnJs6A/640?wx_fmt=jpeg" data-type="jpeg" data-w="1080" style="font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;letter-spacing: 0.544px;text-align: center;white-space: normal;background-color: rgb(255, 255, 255);width: 100%;height: auto;box-sizing: border-box !important;overflow-wrap: break-word !important;visibility: visible !important;" /></p></section></section><section style="box-sizing: border-box;"><p style="margin-bottom: 20px;box-sizing: border-box;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">除了征收综合房地产税之外,韩国政府还出台了一系列相关政策,来打击投资性需求。例如,征收高额的房产转让所得税:拥有两套住宅的家庭,在购买房产2年之内出售,要缴纳50%的房产转让所得税;拥有三套以上住宅的家庭在购买房产2年之内出售,要缴纳60%的房产转让所得税。即便是在购买房产2年后,拥有两套以上住宅的家庭在出售房产时,仍需要缴纳6%-35%的转让所得税。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">2005年下半年,韩国政府还进一步扩大了综合不动产税的纳税对象,增加了保障性住房的供应,并促进房产交易流程的透明化以减少阴阳合同。正是这些因素的综合作用才使得韩国房价和新开工出现了一定的回调。</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><p style="line-height: 2em;margin-top: 5px;margin-bottom: 5px;"><img class="__bg_gif" data-copyright="0" data-type="gif" data-src="https://mmbiz.qpic.cn/mmbiz_gif/Fcx2icia7mlhCxoxQaflBQvuHo7T3c7iahnH2oHfneKnEFtLmq2GG3aYvsxYYeBs7DwpU7qz1QVDjIUSBMUT5icNtQ/640?wx_fmt=gif" style="box-sizing: border-box;font-size: 17px;letter-spacing: 0.544px;text-align: justify;background-color: rgb(255, 255, 255);width: 100%;font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif;overflow-wrap: break-word !important;visibility: visible !important;height: auto;" data-ratio="0.6578125" data-w="640" data-backw="518" data-backh="341" /></p></section></section><section style="box-sizing: border-box;"><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="font-family: PingFangSC-Ultralight;">从中我们可以得出结论:</span></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><br /></p><p style="margin-top: 5px;margin-bottom: 5px;box-sizing: border-box;line-height: 2em;"><span style="background-color: rgb(0, 0, 0);color: rgb(255, 255, 255);font-family: PingFangSC-Ultralight;"><strong style="box-sizing: border-box;">长期趋势是供求关系等一系列因素作用的,单单一个房产税对房地产市场并不能产生趋势性的影响,</strong></span></p></section><section style="box-sizing: border-box;"><p style="margin-bottom: 20px;box-sizing: border-box;"><br /></p></section></section><section data-role="paragraph"><p><br /></p></section></section><section data-role="paragraph" style="white-space: normal;box-sizing: border-box;"><section style="max-width: 100%;font-family: -apple-system, 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