房产税收入分配效应的实证检验——基于结构和整体的视角  

An Empirical Test of the Income Distribution Effect of Property Tax:from the Perspective of Structure and Entirety

作　　者：李娇[1] 向为民[2] 

机构地区：[1]重庆大学建设管理与房地产学院,重庆400045 [2]重庆理工大学经济与贸易学院,重庆400054

出　　处：《当代财经》2013年第12期28-35,共8页Contemporary Finance and Economics

基　　金：重庆市教委科研项目"重庆市房地产业的产业关联度研究"(2011CJ26)

摘　　要：房产税改革的合理功能定位与制度设计还需要大量的实证依据。针对将房产税定位于财富分配的呼声,需要从结构和整体视角来实证检验房产税的收入分配效应,并对其影响因素进行分析。结论是:我国房产税的收入分配效应整体上为正,结构上税收累进和累退并存,除受税制自身的影响外,还受诸如房价波动、心理预期等外在因素的制约。其平均税率低、税收规模小的状况,是制约收入分配调节功能发挥的主因。收入分配并非房产税功能定位之首选,而应作为辅助手段利用。The reasonable function orientation and system design of the housing property tax re- form still need a lot of empirical evidences. Faced with the voices that the property tax should be in accordance with the wealth distribution, it is necessary to test empirically the income-distribution ef- fect of the property tax from the perspective of structure and entirety and to analyze the affecting factors. The results are as follows： the income-redistribution effect of real estate tax in China is posi- tive on the whole, both the progressive tax and regressive tax co-exist on the structure; in addition to the influence of the tax itself, there are some other restrictions of external factors, such as housing price fluctuation, psychological expectation, and so on. The conditions of low average tax rate and small scale of taxes are the major factors restricting the income-distriction adjustment function. The income-distribution is not the first choice for the positioning of the property tax, it should be used as a kind of auxiliary means.

关 键 词：房产税 收入分配效应 税收累进性 税收累退性 房价波动 

分 类 号：F812.42[经济管理—财政学]