新时代房地产税改革:纳税能力、税负分布与收入规模  

Real Property Tax Reform in the New Era:Taxable Capacity,Tax Burden Distribution and Income Scale

作　　者：王越 郝晓婧 WANG Yue;HAO Xiao-jing(Tsinghua University,Beijing 100084;Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]清华大学社会科学学院,北京100084 [2]中国财政科学研究院,北京100142

出　　处：《当代财经》2023年第7期44-55,共12页Contemporary Finance and Economics

基　　金：国家社会科学基金重大项目“‘互联网+’背景下的税收征管模式研究”(17ZDA052)。

摘　　要：房地产税改革是当前我国财税体制改革中的焦点、重点与难点。党的二十大报告提出“规范收入分配秩序,规范财富积累机制”,标志着我国分配制度建设步入了收入流量和财富存量调节并重的新征程。在高质量发展中促进共同富裕,要求作为存量调节的现代房地产税发挥更广泛的职能作用。基于中国家庭追踪调查(CFPS)数据,通过实证分析房地产税的纳税能力、税负分布与收入规模,研究发现:不同地区的纳税能力和可行税率差别较大;从税负分布的角度来看,随着扣除面积和扣除价值的增加,家庭房地产税负分布体现了更强的累进性;经测算,在不同税收优惠和税率形式下我国房地产税的收入规模,再结合国际经验来看,未来房地产税的筹资能力较为有限。因此,建议分省确定计税依据和税率,彰显量能课税原则;兼顾不同收入群体的实际情况,确定免税和扣除方案;基于房地产税的筹资能力,审慎做好改革实施的顶层设计。The reform of the real property tax is the focal,key and difficult point in the reform of present China's financial and taxation system.The report of the 19th National Congress of the Communist Party of China proposes to"standardize the income distribution order and standardize the wealth accumulation mechanism",which marks the construction of China's distribution system enter-ing the new journey of paying equal attention to income flow and wealth stock adjustment.To pro-mote the common prosperity for all in the high quality development requires the modern real property tax as the stock adjustment to play a more extensive functional role.Based on the CFPS data,this paperconducts an empirical analysis to calculate the taxable capacity,tax burden distribution and in-come scale of the real property tax.The findings show that the taxable capacity and the feasible tax rate in different regions is quite different.From the perspective of tax burden distribution,along with the increase of the deduction of value and the deduction of area,the household real estate tax burden reflects a stronger progressivity.After calculating the income scale of China's real estate tax under different tax incentives and tax rates and combined with international experiences,the financing capac-ity of the future real estate tax is relatively limited.Therefore,it is recommended to determine the tax basis and tax rate by province so as to highlight the principle of capacity based taxation,consider the actual situation of different income groups to determine tax'exemption and deduction plans,and carefully carry out the top-level design of the reform implementation based on the financing capacity of real estate tax.

关 键 词：房地产税 纳税能力 税负分布 收入规模 

分 类 号：F812.42[经济管理—财政学]