中国房地产税改革中的税率选择——基于公平视角

A Discussion on Selection of the Tax Rates of Real Estate Tax Reform in China——From the Perspective of Fairness

税率是房地产税设计的核心,不仅关系到房地产税能否顺利开征,还直接影响房地产税的政策效果,对居民税收负担、地方政府财政和房地产市场都有着重要影响。本文从公平角度出发,研究房地产税的税率选择问题,包括税率形式的选择与税率水平的确定两个方面,通过对可能的房地产税税率形式进行探讨,并结合公平视角,认为房地产税税率形式选择超额累进税率更为合适。本文利用蒂布特模型,运用《中国家庭追踪调查》(2016)数据对房地产税税率水平进行测算,得出结论:基于公平视角的税率水平在0.17%～1.05%之间比较合理。

The tax rate as the core of design of the real estate tax not only relates to the smooth levy, but also directly affects the policy effects. It has an important impact on residents’ tax burden, local government finance and real estate market. From the perspective of fairness, this paper studies the choice of tax rates of real estate tax, including the tax rate form and the tax rate level.Through the discussion of the possible tax rate form, combined with the fairness, the paper argues that the excessive progressive tax rates are more applicable to the real estate tax. With the Tiebout model, the paper calculates the real estate tax rate based on the China Family Tracking Survey(2016) data, and concludes that the tax rate is reasonable between 0.17% and 1.05%.