【摘要】 房地产税对于构建房地产市场长效机制与地方税制体系具有重要作用,开征房地产税将是我国未来税制改革的重点,因此,深入探讨房地产税制的设计及其影响具有现实意义。本文依据阿玛蒂亚·森的社会福利函数模型,采用北京大学中国家庭追踪调查数据,对家庭面积免征、人均面积免征、首套房免征三种免征模式的社会福利效应进行了模拟对比分析。研究显示,人均面积免征模式内含的纵向公平与效率属性不仅能够使房地产税对居民社会福利水平的负影响最小化,而且还能够同时使低收入群体与高收入群体的税后社会福利水平最大化。综合考察,若房地产税制的设计以社会福利最大化为目标,则人均面积免征模式是最优选择。更多还原

【Abstract】 Real estate tax plays an important role in building the long-term mechanism of the real estate market and the local tax system. Levying real estate tax will be the focus of the future tax reform in China. Therefore, it is practical and significant to discuss deeply the design and influence of the real estate tax system. Based on Amartya Sen’s social welfare function model and the data from Peking University’s Chinese family tracking survey, this paper simulates and analyzes the social welfare effects of three types of exemption: family-size exemption, per-capita-area exemption and first-suite exemption. The paper argues that the vertical equity and efficiency attributes contained in the per-capita-area exemption model can not only minimize the negative impact of real estate tax on residents’ social welfare level, but also maximize the after-tax social welfare level of both low-income groups and high-income groups. On the basis of the comprehensive investigation, the paper thinks that the per-capita-area exemption mode is the optimal choice if the real estate tax system is designed to maximize social welfare.更多还原