我国房地产税的税率设计与社会福利效应

A Study on Tax Rates and Welfare Effects of Property Tax in China

本文使用CHFS(2015)数据,基于量能负担原则对我国房地产税进行税率设计,并基于房地产税税率设计测算房地产税额在不同居民家庭收入分组之间的税负分布结构以及社会福利效应。结果发现,在全国样本下,房地产税的税率区间为[0.26%,0.66%],开征房地产税虽然具有一定的累进倾向,但是居民家庭的税后社会福利水平明显低于税前社会福利水平,且随着房地产税税率的提高,居民家庭的社会福利损失越大。在地区样本处理下,房地产税的税率区间具有明显的地区差异性特征,且相较于全国样本和地区样本,采用省、自治区、直辖市(以下简称省份)样本设计房地产税税率所产生的居民家庭社会福利损失最小。基于上述结论,本文建议房地产税税率设计不宜过高,且实行地区差别比例税率设计方案,可以有效降低房地产税给居民家庭带来的社会福利损失,以更好体现房地产税税率设计的客观性和科学性。

Using data from the China Household Finance Survey(2015),this paper calculates the feasible tax rates of property tax according to principle of ability to pay,analyzes the distribution of the tax burden between different income groups and welfare effects of property tax.It concludes that the tax rates are in[0.26%,0.66%]for nationwide household samples,although the distribution of the tax burden for families by their income level using the feasible tax rates shows obvious progressive potential,it shows negative impact of property tax on residents’social welfare level,and much welfare loss when increases the tax rates.The tax rates also have difference for regional samples,which higher income households bear more tax burden and can minimize the social welfare loss when the tax rate is designed for different provinces.It proposals that the tax rates should not be too high and regional differential proportional tax rates design should be used in order to keep its objectivity and scientificity for property tax.