房地产税累进(退)性的衡量、各国状况及对我国的启示  

Real Estate Taxation:Progressive(Regressive)Measurement,International Comparison and Enlightenment

作　　者：任强 欧阳宇琦 邵磊 REN Qiang;OUYANG Yuqi;SHAO Lei

机构地区：[1]中央财经大学财政税务学院

出　　处：《国际税收》2022年第1期23-33,共11页International Taxation In China

基　　金：国家自然科学基金项目“地方公共服务均等化的资本化效应和福利再分配研究——以基础教育为例”(项目编号:71804208);中央高校基本科研业务费专项资金和中央财经大学科研创新团队支持计划“地方公共服务资本化价值捕获的长效机制研究”的阶段性研究成果。

摘　　要：积极稳妥推进房地产税立法和改革是扎实推动共同富裕的诸多改革措施之一。本文首先回顾税收累进(退)性的几种衡量指标,并在此基础上,借用各国现有的研究,观察不同国家房地产税的累进(退)性,并分析造成各国房地产税累进(退)性差异的原因。本文还结合了房地产税的经济属性,回顾了关于房地产税税负归宿理论中商品税、资本税和受益税的观点,提出计算房地产税累进(退)性指标时需要特别注意的情况。通过以上分析,本文对下一步我国房地产税改革进行了展望。Actively and steadily promoting real estate tax legislation and reform is one of reform measures to firmly promote common prosperity.This paper first reviews several measurable indicators of tax progressivity(regressivity),and on this basis,studies the latest research in various countries to observe the progressivity(regressivity)of real estate tax,and analyzes the reasons for the difference in the progressivity(regressivity)of real estate tax in different countries.This paper also combines the economic attribution of real estate tax,reviews the viewpoints of commodity tax,capital tax and benefit tax in the theory of tax incidence of real estate tax,and points out that special attention should be paid when calculating the progressive(regressive)indicator of real estate tax.

关 键 词：房地产税 累进(退)性 收入分配 

分 类 号：F810.42[经济管理—财政学]