Research On The Income Distribution Function Of Real Estate Tax In China

From the introduction of China's real estate tax in October 2003,to the expansion of real estate tax pilot projects in Shanghai and chongqing on January 28,2011,to the real estate tax proposed in the tax reform in 2015,China's future real estate tax reform direction will gradually transition to the"emphasis on ownership,light on transfer".It is of great significance to study the income distribution effect of real estate tax in order to construct a tax structure conducive to the fair distribution of wealth and narrow the gap between the rich and the poor.Based on this,this paper introduces and combs the real estate tax to adjust income distribution theory and mechanism,analysis of the property tax,urban land use tax,land value-added tax and the income distribution effects of pilot property tax,real estate related tax limited ability to narrow the income gap,design of real estate tax is needed to further develop the function of adjusting income distribution.The ability of real estate tax to adjust income distribution is measured by building a real estate tax simulation model.In this paper,based on the MT index,the CHFS household micro data in 2011 and 2013 and the survey data of 36,580 households,we designed 3 levels of proportional tax rates and 6 levels of tax-free areas,and combined them into a total of 18 kinds of real estate tax collection schemes.We calculated the distribution effect of real estate tax,and the results showed that the income distribution effect of real estate tax was obvious.MT index shows an inverted u-shaped change with the increase of per capita deducted area.When the per capita tax-free area is 30 square meters and the tax rate is 0.8%,MT index reaches the highest point,that is,the effect of real estate tax on income distribution is optimal.And the degree of utility of income distribution mainly depends on the vertical equity index,which is jointly determined by the average tax burden and the K index.Finally,combining with the actual situation of our country,this paper puts forward the policy Suggestions of optimizing and reforming the real estate related taxes,reducing the tax burden of low-income groups,establishing the real estate evaluation system,and incorporating some property houses into the scope of tax collection.