个人住房房产税改革研究——基于社会福利保障水平增进的视角

我国要推出的房产税改革,实际上是要对个人住房征收房产持有税,并要对其如何征、征多少的问题进行改革。文章在分析理论界的基本观点与试点方案的基础上总结出我国个人住房房产税改革的基本思路与目标,论证了我国逐步推进并全面开征住宅房产税符合新福利经济学的希克斯效率改进,能增进社会总体福利水平;并从调节收入分配与提升福利保障水平的角度对我国住宅房产税的税收制度进行了设计。

Study on the Reform of Individual Residential House Tax——Based on the Perspective of the Increasing Social Welfare Level

The reform of property tax to be launched.The fact is that to levy on the holding?tax of the?individual house and the reform on how to collect taxes and how many to collect.Based on the basic views and pilot programs on the new reform of the property taxes,The conclusion is draw on the basic train of thought and goals of reform.The views that property tax should be levied is in line with the Hicks efficiency improvement of new-welfare economics and is able to enhance the social welfare level.Meanwhile,the design on the system of property tax is given from the perspective of the regulation of income distribution as well as the increasing social welfare level.