摘要
可行的房产税征税方式既要保证税收的汲取力,又要兼顾征税对家庭收入分布的扭曲效应。利用中国家庭金融调查(CHFS)对8848户家庭住房持有的数据,实证测算不同房产税征税方式下税收收入总额,以及征税前后家庭收入分布的基尼系数。通过比较征税总额和收入的基尼系数可知,相较对存量住房征收单一比例税率,按照住房持有情况征收差别累进税率可在不扩大家庭收入差距的前提下,保证税收的最大汲取力。另外,测算的税收收入从总额上与现有房地产领域所征收的其他税相当。
A practicable property taxation policy not only ensured the tax revenue feasibly, but took into account the tax distortion effect on household income. Based on the 8848 households＇ real estate data by China Household Finance Survey （CHFS）, we calculated the total property tax revenue in different taxation schemes, and estimated the Gini coefficient of household income distribution pre and after tax. Referring to different tax revenues and Gini indexes, it＇s better to levy on differential taxes on houses than flat tax. Cause differential taxation could obtain feasible revenue, even not deteriorating household income distribution. Furthermore, the estimated tax revenue is totally equivalent to other taxes revenue in housing market.
出处
《改革》
CSSCI
北大核心
2014年第12期62-69,共8页
Reform
关键词
房产税改革
税收增量
税制改革
reform of real estate tax, tax increment, reform of tax system
