基于房产税收入及供需弹性的最佳房产税税率评估

Optimal Property Tax Rate Assessment Based on Property Tax Revenue and Elasticity of Supply and Demand

1950年1月政务院发布《全国税收实施要则》,明确规定全国统一征收房产税,直至2011年确定上海、重庆两市为房产税试点城市,正式开启我国的房产税改革试点工作。2021年全国人大常委会授权国务院在部分地区开展房地产税改革试点,对于建立房地产长效机制、调节收入分配、促进共同富裕、优化财税体制具有重大现实意义。选取上海作为试点城市探究房产税改革实施效果,构建最佳房产税税率评估模型,并对北京、成都两市进行最佳房产税税率评估。结果表明:房产税减少了房产销售面积、施工面积和开发商投资总额,但未显著影响房价;住房的投机性需求减少,延缓了房地产市场泡沫化,房产税改革有利于房地产市场的可持续发展;上海市房产税税率整体设置偏高,应提高低交易价格的房产税税率,降低高交易价格的房产税税率;北京市最佳房产税税率为1.45%,成都市最佳房产税税率为1.42%;在房产的供给弹性及需求弹性较高时应设置较高的房产税税率,反之应设置较低的房产税税率。

In January 1950,the Government Council promulgated the"National Taxation Implementation Guidelines",which clearly stipulated that the real estate tax should be collected uniformly throughout the country,until 2011,when Shanghai and Chongqing were designated as the pilot cities for real estate tax,and the pilot reform of real estate tax in China was officially started.The pilot city of Shanghai was selected to explore the implementation effect of the property tax reform,and the best property tax rate evaluation model was constructed,and the best property tax rate assessment was selected in Beijing and Chengdu.The results show that the property tax reduces the sales area,construction area and developer investment,but does not significantly affect the housing price.Speculative demand for housing has decreased,slowing down the housing market bubble,and the property tax reform is conducive to the sustainable development of the real estate market.The overall property tax rate in Shanghai is set to be high,so the property tax rate for low transaction prices should be increased and the property tax rate for high transaction prices should be reduced.The best property tax rate in Beijing is 1.45%,and the best property tax rate in Chengdu is 1.42%;when the supply elasticity and demand elasticity of real estate are high,a higher property tax rate should be set,and vice versa,a lower property tax rate should be set.