房地产税的纳税能力、税负分布及再分配效应  

A Model for the Ability-to-pay Index of China's Real Property Tax,Tax Burden Distribution and Redistributive Effects

作　　者：张平[1] 侯一麟 Zhang Pinga Hou Yilinb(a： Fudan Universit b ： Syracuse Universit)

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

出　　处：《经济研究》2016年第12期118-132,共15页Economic Research Journal

基　　金：国家社科基金重大项目(15ZDA031);北大-林肯中心;"中央财经大学中国财政发展协同创新中心"的资助

摘　　要：房地产税讨论经年,其税制要素设计的理论基础及开征后的社会经济效应,仍缺乏实证分析。本文以纳税能力理论为基础,构建衡量房地产税缴纳能力的指标;用"中国家庭金融调查"数据,测算不同地区家庭的房地产税缴纳能力、可行的地区间差异化有效税率及几种减免方案下税负在不同收入家庭间的分布,继而模拟把该税收入用于基本公共服务的再分配效应。结果表明:不同区域和家庭的房地产税支付能力差异悬殊,突出了房地产税的地方税特征。税负分布和再分配效应测算显示,该税调节财富差距的效应明显。在诸方案下,高收入家庭均承担总税负一半以上。"人均价值减免"在纵向公平、调节分配及税政实施三个维度均优于"首套减免"和"人均面积减免"。While China considers adopting the property tax, there still lacks empirical support on tax system design and evidence on the social economic effects of the tax levy. This paper fills the niche in the Chinese literature. Based on the taxable capacity theory, this paper builds a model for the ability-to-pay index of China＇s real property tax on five measures. We use data from the China Household Finance Survey （ CHFS ）, estimate the differences of ability-to-pay index among several types of families in different provinces, and calculate the feasible differential effective tax rates. Under four exemption schemes （no exemption, first house exemption, per capita area exemption, and per capita value exemption）, we calculate the distribution of the tax burden for families by their income level and investigate the redistributive effects, assuming that property tax revenue is used for basic public services that equally benefit all families. The results show considerable differences in the ability-to-pay index among families in different areas, thereby highlighting the local characteristics of the property tax. The results also identify the huge potential of the property tax on redistributing or adjusting income and wealth, with high income families bearing more than 50 percent of tax burden under each exemption scheme. Of the several exemption schemes, the ＂per capita value exemption＂ excels in vertical equity, income reallocation, and tax revenue adequacy.

关 键 词：房地产税 纳税能力 税负减免 税负分布 再分配效应 

分 类 号：F812.42[经济管理—财政学] F299.23