改革
改革
개혁
Reform
2014年
12期
62~69
,共null页
房产税改革 税收增量 税制改革
房產稅改革 稅收增量 稅製改革
방산세개혁 세수증량 세제개혁
reform of real estate tax, tax increment, reform of tax system
可行的房产税征税方式既要保证税收的汲取力,又要兼顾征税对家庭收入分布的扭曲效应。利用中国家庭金融调查（CHFS）对8848户家庭住房持有的数据,实证测算不同房产税征税方式下税收收入总额,以及征税前后家庭收入分布的基尼系数。通过比较征税总额和收入的基尼系数可知,相较对存量住房征收单一比例税率,按照住房持有情况征收差别累进税率可在不扩大家庭收入差距的前提下,保证税收的最大汲取力。另外,测算的税收收入从总额上与现有房地产领域所征收的其他税相当。
可行的房產稅徵稅方式既要保證稅收的伋取力,又要兼顧徵稅對傢庭收入分佈的扭麯效應。利用中國傢庭金融調查（CHFS）對8848戶傢庭住房持有的數據,實證測算不同房產稅徵稅方式下稅收收入總額,以及徵稅前後傢庭收入分佈的基尼繫數。通過比較徵稅總額和收入的基尼繫數可知,相較對存量住房徵收單一比例稅率,按照住房持有情況徵收差彆纍進稅率可在不擴大傢庭收入差距的前提下,保證稅收的最大伋取力。另外,測算的稅收收入從總額上與現有房地產領域所徵收的其他稅相噹。
가행적방산세정세방식기요보증세수적급취력,우요겸고정세대가정수입분포적뉴곡효응。이용중국가정금융조사（CHFS）대8848호가정주방지유적수거,실증측산불동방산세정세방식하세수수입총액,이급정세전후가정수입분포적기니계수。통과비교정세총액화수입적기니계수가지,상교대존량주방정수단일비례세솔,안조주방지유정황정수차별루진세솔가재불확대가정수입차거적전제하,보증세수적최대급취력。령외,측산적세수수입종총액상여현유방지산영역소정수적기타세상당。
A practicable property taxation policy not only ensured the tax revenue feasibly, but took into account the tax distortion effect on household income. Based on the 8848 households＇ real estate data by China Household Finance Survey （CHFS）, we calculated the total property tax revenue in different taxation schemes, and estimated the Gini coefficient of household income distribution pre and after tax. Referring to different tax revenues and Gini indexes, it＇s better to levy on differential taxes on houses than flat tax. Cause differential taxation could obtain feasible revenue, even not deteriorating household income distribution. Furthermore, the estimated tax revenue is totally equivalent to other taxes revenue in housing market.
