我国城镇家庭房地产税纳税能力测算与税式支出设计

Estimation of Chinese Urban Households’Ability to Pay Real Estate Tax and Tax Expenditure Design

随着房地产税改革深入,当课税对象扩展到居民自有住房这一过去财富积累时,居民可能因过去财富产生的房地产税应纳税款超过其现有收入水平而无力负担房地产税,导致纳税能力问题。本文设计了纳税能力衡量指标和若干套不同税制要素的税收方案,利用中国家庭金融调查(CHFS2013)数据测算比较不同方案下城镇家庭的纳税能力。在测算基础上归纳分析了测算结果中无纳税能力家庭的特征,以这些特征为变量,设计相应的税式支出项目,并评估了税式支出项目的成本和效益。本文通过分析认为:按照套数、面积或房产价值进行减免均会导致税基减损和税收收入损失过多。无论何种方案下均存在不具备纳税能力的家庭需要救助。设计税式支出项目时可参考国外的“断路器”机制,根据家庭年收入、房产税与收入比的不同,区分相应家庭享受的税式支出数额。对税式支出项目的成本-效益评估表明,采取不设置套数、面积或价值减免,同时辅以税式支出的方案能够在量能课税和税收收入目标间达成较好平衡。

With the deepening of real estate reform,there is a vital considerable problem whether Chinese household has ability to pay real estate tax or not.As the object of real estate tax,residents’own houses are the accumulation of wealth in the past.If people have no ability to afford the tax,any reform is hard to success.The writer designs several simulations of real estate tax and index of ability to pay.The residents’ability to pay tax is measured and compared according to China Household Finance Survey 2013(CHFS 2013).Based on these approaches,the character of households without ability to pay are summarized and explained from income,tax,real estate and other perspectives.The tax expenditure programs are designed to help these residents by above characteristics while the cost and outcomes are assessed.Conclusions:tax deduction and exemption based on area or value of real estate will lead to much loss of tax income,and there are some households without ability to pay tax in multiple simulations.It is possible to design tax expenditure programs referred to circuit-breaker to help these households.The measurement to cost and outcome shows that it is best to carry out the tax plan without any deduction on basis of effective tax expenditure.