房产税如何征收才能更公平——基于四种征收方案的对比视角

文章引入税款贴现方法和断路器机制,利用CFPS家庭微观数据模拟测算了新房产税在人均面积扣减、家庭面积扣减、首套房免税和人均价值减免四种方案下的累进程度。研究发现:(1)通过税款贴现方法计算房产税MT指数,得到的最优扣减面积相比非贴现方法偏小,累进程度最高的人均扣减面积为20平米,家庭扣减面积为80平米,人均价值减免扣减面积为20平米;(2)人均价值减免方案对家庭财产的再分配效应最强,首套房免税方案次之,首套房免税方案对家庭收入的再分配效应最强,人均价值减免方案次之;(3)引入断路器机制既能够保证纳税家庭的税款支付能力,还使得高收入阶层负担的房产税份额有所提升,四种征收方案的累进程度在引入断路器机制后都得到显著提高。基于多重因素考量,未来房产税改革应当优先选择首套房免税方案,此方案下不仅能兼顾公平性和家庭支付能力,征管难度也相对更低。

Progressivity Measurement of the New Real Estate Tax: A Comparative Perspective Based on the Four Different Collection Programs

This paper introduces discount method and circuit breaker mechanism, and uses China Family Panel Studies (CFPS) data to simulate four different collection programs of real estate tax from the perspective of redistribution effect, including per capita area exemption, family area exemption, per capita value exemption and first suite duty-free program. It is found that:(1) The optimal area corresponding to the most progressive MT index with the discount method is about 20 square meters for the two per capita exemption programs and 80 square meters for the family exemption program, which seems smaller comparing to the results with non-discount method. (2) Per-capita-value-exemption program always has the strongest redistribution effect on family property while first-suite-duty-free program is always showing the strongest redistribution effect on family income. (3) The introduction of circuit breaker mechanism can significantly enhance the progressivity of all the four programs as it ensures the tax pay-off ability of low-and middle-income family and grants heavier tax burden to high-income class at the same time. As a result, we should give priority to the first suite duty-free program in the future comparing with the other three exemption program, because it's not only fairer but also easier to pay off for households and easier to collect for government.