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