房产税改革的方案选择及财税效应分析  

Study on the Real Estate Taxation Reform: Taxation Effects and Blue Print Option

作　　者：陈旭佳[1] 周晓津[1,2] 

机构地区：[1]广州市社会科学院经济研究所,广州510410 [2]中国社会科学院金融研究所,北京100028

出　　处：《西部论坛》2016年第3期86-93,共8页West Forum

基　　金：国家社会科学基金青年项目(14CJY061)

摘　　要：对房产持有环节开征房产税具有国际通用的合理性和合法性,房产税改革是新一轮国家财税体制改革的重要内容。对国内主要城市的房产税改革方案及其财税效应分析表明:采用无差别税率征税方案的优势在于减少征管成本、确保居民纳税义务的公平性,劣势在于造成纳税人税负过重、不利于调节财富分配差距;而按住房面积采用递进税率征税方案的优势在于能够调节贫富差距、体现"量能负担"原则,劣势在于容易被纳税人投机取巧而逃避高税率和监管。权衡利弊,"每人享受一定面积的减免,根据住房面积大小、基于公告价值或评估价值按不同税率征收"的方案,可作为今后房产税改革的主要方向。The real estate taxation reform is an important part of the country ＇ s new round of taxation reform because the taxation on the real estate property has its international universal rationality and legitimacy. The real estate taxation reform program of domestic major cities and its tax effect analysis shows that the advantage of discriminatory tax rate scheme is to reduce collection costs, ensuring the fairness of resident taxpayers, but the disadvantage is making the taxpayer burden heavily and is adverse to adjust the gap between the poor and the rich. The advantage of scheme with progressive tax by housing area is able to adjust the gap between the rich and the poor, reflecting ＂the amount of energy burden＂ principle, but the disadvantage is likely to be opportunistic taxpayers to evade high taxes and supervision. It should be noted that the scheme of ＂per person to enjoy a certain area of relief, according to housing size, based on the value or assessed value bulletin at different tax rate＂ would be the main direction of the future property tax reform.

关 键 词：房产税改革 房产税财税效应 无差别税率 递进税率 混合有差别税率 超额累进税率 量能负担原则 税收公平原则 

分 类 号：F299.23[经济管理—国民经济] F812.42