房产税公平财富分配功能缺位研究

Research on Absence of Real Estate Tax on Adjusting Distribution of Personal Wealth

房产税作为我国财产税的主要组成部分,理应是调节个人财富分配的重要税种。但我国现行房产税在征税范围、税率设计等方面的各种缺陷,造成其公平个人财富分配功能的弱化和缺位,必须加以改革。

As an important component of our country＇ s property tax, real estate tax should be an important tax to modify the distribution of personal wealth. The real estate tax in our country at present is flawed in many aspects such as the scope of taxation and the tax rates, causing the weakening and absence of adjusting the distribution of personal wealth. Therefore, a reform of the real estate tax is in great need.