房产税税负归宿、房租转嫁和房产税收入分配效应  

Property Tax Incidence and Its Impact on Property Market and Income Distribution

作　　者：刘学良[1,2] 段全伟 LIU Xueliang;DUAN Quanwei(Chinese Academy of Social Sciences,Beijing,China)

机构地区：[1]中国社会科学院经济研究所,100836 [2]中国社会科学院大学经济学院,100836

出　　处：《经济学动态》2023年第6期63-79,共17页Economic Perspectives

基　　金：中国社会科学院创新工程项目“新发展阶段和新发展格局下我国收入分配体系的调整和完善”。

摘　　要：基于房地产四象限模型框架,本文分析了房产税对房地产市场均衡的影响以及税收转嫁和负担问题,探讨了房产税向房租转嫁的机制和影响因素。然后,使用中国城镇住户调查数据,本文测算了不考虑房产税转嫁以及考虑房产税转嫁下的房产税再分配效应。研究发现:在不考虑税负转嫁时,采取首套房免征、按人均面积免征等减免措施,可以使得房产税成为降低收入分配差距的累进税;在考虑税负转嫁时,房产税的再分配效果明显降低,收入更低的租户会因房租的上涨实际承担税负,从而抵消各种减免措施在收入调节方面的政策效果,最终房产税能起到的收入再分配效应是较为有限的。因此,应对房产税可能的收入再分配效应保持谨慎态度,本文基于此对我国房产税税制设计进行了进一步探讨。Based on the four-quadrant model of the property market,this paper analyzes the impact of property tax on the equilibrium of the property market as well as the problem of tax shifting and incidence,and explores the mechanism and influencing factors of shifting of property tax to rent.Using Chinese Urban Household Survey data,this paper investigates the redistributive effect of property tax with and without tax shifting,and finds that:When tax shifting is not considered,the property tax can indeed become a progressive tax to reduce the income inequality by adopting relief measures such as first house exemption and per capita area exemption.However,when considering tax shifting,the redistributive effect of property tax is significantly reduced even if various exemption measures are set to enhance the redistributive effect of property tax.Due to the existence of tax shifting,tenants whose income are generally lower than owners will actually bear the tax in the form of higher rent,thus partially offsetting the policy effect of various relief meas-ures.In the end,the redistributive effect of property tax tends to be rather limited.Therefore,this paper reminds that re-search on the redistributive effect of property taxes without the consideration of property tax shifting could be misleading.The paper concludes with a further discussion of the design of China's property tax system.

关 键 词：房产税 税负转嫁 房租 收入分配 税制设计 

分 类 号：F812.42[经济管理—财政学] F299.23