如何征收房产税更有利于调节收入分配——基于城镇住户调查数据的模拟分析

How Can House Property Tax Improve Income Distribution ——A Simulation Analysis Based on Urban Household Survey Data

利用国家统计局2012年城镇住户调查数据,对窄税基低税率、窄税基高税率、窄税基累进税率、宽税基低税率、宽税基高税率和宽税基累进税率六种征收模式下房产税的收入分配效应进行模拟测算可以发现,窄税基模式调节收入分配的效果优于宽税基模式,其中窄税基高税率的征收模式在调节收入分配方面的效果又优于窄税基累进税率和窄税基低税率的模式,同时房产税的收入分配效应存在着显著的地区差异。因此,在房产税改革初期,宜采用窄税基高税率的征收模式;同时考虑到地区差异,在上海等居民人均收入高而住房面积低的地区,宜适当提高免税面积和税率。

Based on the 2012 urban household survey data from National Bureau of Statistics,this paper simulates the income distribution effects of China’s house property tax under six modes:narrow tax base low tax rate,narrow taxbase high tax rate,narrow tax base progressive tax rate,wide tax base low tax rate,wide tax base high tax rate and wide tax base progressive tax rate.The results are better than the broad tax base model,in which the narrow tax base and the nigh tax rate are better than the narrow tax base progressive tax rate and the narrow tax base low tax rate in regulating the distribution of income.At the same time,there are significant regional differences in the income distribution effect of real estate tax.Therefore,in the early stage of the refore of real estate tax,it is advisable to adopt a narrow base high tax rate.Considering the regional differences,in areas with high per-capita income,such as Shanghai,the tax-free area and tax rate should be increased appropriately.