中国城镇居民的房地产税缴纳能力与地区差异  

An Empirical Analysis on the Ability-to-Pay of Property tax in China

作　　者：张平[1] 侯一麟 

机构地区：[1]复旦大学国际关系与公共事务学院 [2]美国西拉丘斯大学(Syracuse University)麦克斯韦尔公民与公共事务学院

出　　处：《公共行政评论》2016年第2期134-154,207-208,共21页Journal of Public Administration

基　　金：国家社科重大项目(15ZDA031);复旦大学自主科研项目(20520151126)

摘　　要：随着我国财税体制改革的逐步深化,开征房地产税成为大势所趋。论文在居民房地产税缴纳能力的理论框架基础上,根据数据模拟分析我国城镇居民的房地产税缴纳能力。基于2010年"中国家庭追踪调查"数据,论文根据区域、住房类型、拥有套数、购房贷款和社会经济地位等因素将家庭分成若干类别,对其缴纳房地产税的能力进行多维度的比较。结果显示,不同地区家庭缴纳房地产税的能力存在较大差异;所以税制要素应该区别设计,尤其是有效税率。由基尼系数衡量的纳税能力差异超过了收入差距,表明设计房地产税要充分考虑家庭收入状况,并实施相应的社会政策以帮助弱势群体。这项研究的实证结果从纳税能力的角度揭示了中国房地产税改革的复杂性。As China's fiscal and taxation system reform gradually deepens,property tax reform has become an inevitable target. Based on a theoretical framework,this paper investigates and simulates the ability- to- pay of the upcoming property tax in China.Using survey data from the China Family Panel Studies,this article compares the ATP of different household groups by their housing type,with / without housing loans,social-economic status, etc. Regression analysis is used to investigate the potential determinants of households' ability to pay potential local property taxes. Preliminary results show huge variation among different families in their ability- to- pay theproperty tax. Even with some equalization policies,the disparity of ability- to- pay measured by the Gini coefficient is still high,indicating that some relief policies may be necessary to help the disadvantaged groups. The empirics of this paper highlight the complexity of China's ongoing property tax reform.

关 键 词：房地产税 纳税能力 地区差异 

分 类 号：F812.42[经济管理—财政学] F299.23