房地产税的财富再分配效应研究——基于家庭规模与财产口径视角

利用中国家庭金融调查数据库，结合家庭财产价值和家庭规模因素模拟测算三档税率、四种征收方案下房地产税的财富再分配效应，结果显示：房地产税对家庭房产价值的再分配效应较强，但对家庭财产价值的再分配效应有所减弱；人均面积扣减、家庭面积扣减和人均价值减免方案下房地产税的财富再分配效应随着扣减面积的增加呈倒U形变化；在各种财产口径和税率框架下，人均价值减免方案的财富再分配效应始终最强，这也成为未来优化中国房地产税征管模式的最佳选择。

Property Redistribution Effect of Real Estate Tax-A Perspective of Household Scale and Household Property factors

Using the database of China's family financial survey, combined with the factors of family property value and family size, this paper calculates the wealth redistribution effect of real estate tax under three tax rates and four collection schemes. The results show that the redistribution effect of real estate tax on family property value is stronger, but the redistribution effect on family property value is weaker; per capita area deduction, family area deduction and The wealth redistribution effect of real estate tax under the plan of per capita value reduction changes in an inverted U-shape with the increase of deduction area; under various property standards and tax rate frameworks, the wealth redistribution effect of the plan of per capita value reduction is always the strongest, which also becomes the best choice to optimize China's real estate tax collection and management mode in the future.