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The maximum comprehensive real estate tax rate of 3.2 percent confirmed...Ways of working benefits

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The final bill on the supplementary budget for next year has been finalized. The revision of the comprehensive real estate tax, which was a hot potato of the tax law, was approved by the government and the ruling party, which is a 3.2 percent maximum tax rate. Some adjustments were made during the process. 
The EITC, which provides incentives to low-income people who participate in the labor market, will also expand both the size and scope of payment. Despite the controversy between the ruling and opposition parties, the original bill submitted by the government was confirmed. The revision bill to the Value Added Tax Act, which raises the consumption tax from 11 percent to 15 percent of the tax amount paid to expand local government finances, will remain the same. 

The National Assembly's Strategy and Finance Committee held a general meeting on Tuesday to decide on the revision of the comprehensive real estate tax law, the special tax restriction law, the value added tax law, and the corporate tax law. Originally, the bill was designated as a budget-free bill, but as floor leader Kim Kwan-young of the Bareun Mirae Party was excluded from the negotiations, it has become difficult to reflect the revision. In the case of the Budget Subdivision Act, it is only possible to amend the original version directly related to the purpose and contents of the bill designated as an incidental bill. Even if it's included in the bill, it can't be modified unless it's included in the amendment designated as an incidental bill.

But there are exceptions. If there is an agreement between the floor leaders of the negotiating group, the revision can be added even if it is not related to the bill. For example, the revision of the comprehensive real estate tax law agreed by the Democratic Party and the Korean party on the previous day has expanded the long-term tax deduction. It is not contained in the amendment designated as an incidental proposition. Only when an agreement is reached between floor leaders, the contents can be reflected. 

With the reorganization of the electoral system excluded, it is difficult to reach an agreement with floor leader Kim Kwan-young of the Bareun Future Party. In response, the Democratic Party and the Korean party introduced and voted four bills, including the comprehensive real estate tax law, the corporate tax law, the special tax law, and the value added tax law, as an alternative method. Afterwards, the court plans to submit the bill to the plenary session after passing the Legislation and Judiciary Committee. 

In the case of the comprehensive real estate tax law, the maximum tax rate applied to people with more than three houses remained the same. Rep. Kim Jung-woo of the Democratic Party, who reflected the government's plan to stabilize the housing market on September 13, has been maintained. The government's measure is also consistent with the government's plan to increase the tax rate of one house or two houses other than those subject to adjustment to between 0.5 and 2.7 percent. 

However, the upper limit on multi-family housing tax in areas subject to adjustment has taken a step back. At the time of the measures, the government decided to raise the ceiling on detailed taxes to 300 percent. Under the revision, however, owners of three or more houses or more in areas subject to adjustment would still receive the upper limit of 300 percent of the tax burden, while owners of two homes would be eased to 200 percent. 

The plan to expand the comprehensive real estate tax deduction for the first-generation single-family houses has been newly added. Currently, there are two types of comprehensive real estate tax credits: long-term holding and age-related deduction. It added a "50% or more" section by adding an upper limit on long-term retained deductions to 20% in 5 to 10 years and 40% in more than 10 years. 

The EITC (Employee Benefits Tax) system, which was included in the revision of the Act on Restrictions on Special Taxation, was agreed to reflect the increase in maximum pay and the upward revision of the standard for payment income. Both the scope and scale of payments announced by the government are made without modification.

Various tax exemptions for job support will also be carried out. In the event that employees working for small and medium-sized companies return after taking paternity leave for more than six months, 10% of their labor costs (5% for small and medium-sized companies) are deducted from their tax deductible. The tax deduction period for job-creating companies will be extended from two years to three years for small and medium-sized companies and one year for other companies. 

Interest income from youth-friendly housing subscription savings has also been added. If a young man, who is a non-home owner of a business with a total salary of 30 million won or less or less, subscribes to a youth-friendly housing subscription savings (annual rate of 3.3 percent) and subscribes by December 31, 2021, interest income of the savings will be taxed to the limit of 5 million won. 

The government will remove additional deductions for youth-friendly companies under the employment tax increase tax system, but will give an additional 1 million won for youth employment, and extend the period of application of the tax deduction for third-party logistics costs to small and medium-sized companies by two years. 

In the wake of the revision of the customs law, local goods sold at duty-free shops at immigration stations will be exempt from the VAT and the additional tax on local buses and hydrogen buses for transportation of local buses by 2020. Benefits of 2 to 3 percent tax deduction for large businesses that invest in 5G facilities are also newly established. 

The revision of the VAT Act increased the deduction limit of sales tax such as credit cards by 10 million won a year to the end of 2021, and extended the period of application of the loyalty deduction rate to the end of 2021. 

The report also included a hike in local consumption tax from 11 percent to 15 percent. The measure is designed to reflect the financial burden and transfer of local governments, which are expanding to include various welfare projects and the increase of local government employees.

The standard amount of exemption from the obligation to pay additional taxes for simplified tax holders was reduced from less than 24 million won in annual sales to less than 30 million won. The tax deduction rate for the individual manufacturing industries targeted at the end-users such as the snack business and the butchering business has been raised from four-tenths to six-fifths of the market. 

The revision of the Corporate Tax Act included excluding middle-aged companies with less than 300,000 won in interim deposits to ease the burden of small and medium-sized businesses. The basic limit on entertainment for small businesses has also been raised from 18 million won to 24 million won.

The clause on prohibiting the use스포츠토토프로 of the tax office's right to question, investigate and submit data was newly enacted, and the basis provisions were provided to enable the government to request information on family relations when necessary for the judgment of related persons and controlling shareholders in the taxation of corporate tax.

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