房地产税制结构优化对宏观经济和收入分配的影响

Research on the Impact of Real Estate Tax System Optimization on Macroeconomy and Income Distribution

我国现行的房地产税制在调控房地产市场、组织政府财政收入、优化居民收入分配方面发挥的作用有限,亟需完善和优化。通过构建中国房地产税收可计算一般均衡(CGE)模型,比较分析了不同房地产税制改革方案对我国国民经济及居民收入分配的影响。研究发现:在没有对居民征收非经营性房产税的政策模拟方案中,房地产税制改革使得GDP、总产出、总投资、居民消费等出现不同程度的增长;当对居民征收非经营性房产税时,则会降低基尼系数,缩小居民之间的收入差距。基于上述原因,我国房地产税制结构需要进一步优化。

Current real estate tax system plays a limited role in regulating the real estate market,organizing government revenue and optimizing residents’income distribution,which needs to be improved and optimized.By constructing the computable general equilibrium(CGE)model of China’s property tax,this paper compares and analyzes the impact of different property tax reform schemes on China’s national economy and residents’income distribution.It is found that in the policy simulation scheme without levying non-operating real estate tax on residents,the real estate tax system reform makes GDP,total output,total investment and residents’consumption increase in varying degrees.When levying non-operating real estate tax on residents,it reduces the Gini coefficient and narrows the income gap between residents.Finally,based on the above reasons,China’s real eatate tax structure needs to be further optimized.