房地产税不同征收方案的对比研究--基于再分配效应与家庭支付能力视角  

A Comparative Study on Different Collection Program of Real Estate Tax——Based on the View of Redistribution Effect and the Family Pay-off Ability

作　　者：景明禹 高凤勤[2] 刘金东[1] 

机构地区：[1]山东财经大学财政税务学院,济南250014 [2]山东财经大学财政税务学院税收系,济南250014

出　　处：《公共财政研究》2017年第4期23-31,共9页Public Finance Research Journal

基　　金：国家社科基金项目“地方政府社会治理创新对公共服务的影响研究”(14BGL148);山东省社会科学规划课题“新常态下资产性税收对山东财源可持续性的影响研究”(15DJJJ10)阶段性研究成果

摘　　要：本文利用中国家庭金融调查(CHFS)数据,从再分配效应和家庭支付能力两个视角对人均扣减面积、家庭扣减面积、首套房免税三种征税方案进行了模拟对比分析。MT指数测算结果显示,房地产税的再分配效应随着扣减面积的增加呈倒U型变化,人均扣减25平米和家庭扣减80平米时,房地产税的再分配效应最大,但这两种方案下的再分配效应最大值依然低于首套房免税方案。进一步结合单套房家庭的税款支付能力来看,无论是人均扣减面积还是家庭扣减面积,在各种征收设计下均存在交不起房地产税的家庭,而首套房免税能保障单套房家庭的基本住房需求。本文综合研究认为,首套房免税的征收方案是未来的最优选择。In this paper, the China Household Finance Survey（CHFS） data were used to simulate three different collection programs of real estate tax from the perspective of redistribution effect and family payoff ability, including the per capita deduction area, the per family deduction area and the first suite duty-free program. The results of MT index show that the redistribution effect of real estate tax presents the inverted U shape with the increase of deduction area, and the redistribution effect of real estate tax is maximized when the per capita deduction is 25 square meters and the household deduction is 80 square meters. But the maximum redistribution effect under the two schemes is still lower than the first suite duty-free scheme. Further measurement of the pay-off ability of single-suite family shows that, there always exist families that cannot afford real estate tax with both per capita deduction area and family deduction area in a variety of collection design, while the first suite duty-free scheme can avoid this embarrassing situation and fully protects the basic housing needs of single-suite family. In this paper, the first suite tax-free collection program concludes to be the best choice for the future after our comprehensive study.

关 键 词：房地产税 再分配效应 支付能力 

分 类 号：F299.23[经济管理—国民经济] F812.42