贵州财经大学学报

贵州财经大学学报 ›› 2020 ›› Issue (04): 11-17.

• 金融经济 • 上一篇    下一篇

房地产税的财富再分配效应研究——基于家庭规模与财产口径视角

蔡昌, 林淼   

  1. 中央财经大学 财政税务学院, 北京 100081
  • 收稿日期:2020-01-04 出版日期:2020-07-15 发布日期:2020-07-16
  • 作者简介:蔡昌(1971-),男,山东济南人,中央财经大学财税学院教授,博导,会计学博士,研究方向为税收理论与政策、数字经济税收治理等;林淼(1996-),女,山东烟台人,中央财经大学财税学院税务专硕研究生,研究方向为税收理论与政策。
  • 基金资助:
    本文是国家社科基金后期资助项目"数字经济的税收治理问题研究"（19FJYB037）；国家税务总局课题"中国自由贸易区、自由贸易港税收政策研究"（2019YB01）。

Property Redistribution Effect of Real Estate Tax-A Perspective of Household Scale and Household Property factors

CAI Chang, LIN Miao   

  1. School of Finance and Taxation, Central University of Finance and Economics, Beijing 100081, China
  • Received:2020-01-04 Online:2020-07-15 Published:2020-07-16

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摘要： 利用中国家庭金融调查数据库，结合家庭财产价值和家庭规模因素模拟测算三档税率、四种征收方案下房地产税的财富再分配效应，结果显示：房地产税对家庭房产价值的再分配效应较强，但对家庭财产价值的再分配效应有所减弱；人均面积扣减、家庭面积扣减和人均价值减免方案下房地产税的财富再分配效应随着扣减面积的增加呈倒U形变化；在各种财产口径和税率框架下，人均价值减免方案的财富再分配效应始终最强，这也成为未来优化中国房地产税征管模式的最佳选择。

关键词: 房地产税, 家庭财产, 家庭规模, 再分配效应

Abstract: Using the database of China's family financial survey, combined with the factors of family property value and family size, this paper calculates the wealth redistribution effect of real estate tax under three tax rates and four collection schemes. The results show that the redistribution effect of real estate tax on family property value is stronger, but the redistribution effect on family property value is weaker; per capita area deduction, family area deduction and The wealth redistribution effect of real estate tax under the plan of per capita value reduction changes in an inverted U-shape with the increase of deduction area; under various property standards and tax rate frameworks, the wealth redistribution effect of the plan of per capita value reduction is always the strongest, which also becomes the best choice to optimize China's real estate tax collection and management mode in the future.

Key words: real estate tax, household property, household scale, redistribution effect

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