房地产税再分配效应分析及征收方案选择

Redistribution Effect Analysis of the New Real Estate Tax and Selection of Tax Collection Scheme

基于家庭微观数据库区分家庭房产价值和家庭财产价值两种口径对房地产税再分配效应的影响,结果显示:口径的拓宽使得人均扣减面积方案下再分配效应有所加强,而首套房免税方案有所减弱,家庭扣减面积方案在低于最优值时增强,在高于最优值时减弱;断路器机制的引入使得三种征收方案调节家庭间房产价值差距的再分配效应增强,调节家庭间财产价值差距的再分配效应减弱;断路器机制的引入增强了房地产税的收入再分配效应。综合考虑对财产和收入的再分配效应以及短期内征收管理的可行性,首套房免税方案是当前的最优选择。

Based on the family micro-database,the effect is respectively analyzed of family property value and family possession value on the real estate tax redistribution effect. It shows that: The redistribution effect on the full caliber of family property will be enhanced through the implementation of per capita area reduction scheme,while weakened through the implementation of the first suite duty-free scheme,and the effect of the family area reduction scheme is enhanced in the lower interval,and weakened when the area is higher;the introduction of circuit breaker mechanism can significantly enhance the redistribution effect on the property value but may dampen that of all the three schemes on the family possessions;the introduction of circuit breaker mechanism can significantly enhance the redistribution effect on income;the duty-free scheme for the first suite is the best choice of all considerations at present for the redistribution of possessions and income,and the feasibility of short-term collection management.