关键词: 房地产税, 支付能力, 职能定位

Abstract: This paper distinguishes the three positions of the real estate tax function, and explores the optimal design of the real estate tax according to the principle of maximizing the ability to pay. The results of the study are as follows: (1)If the financial function of the real estate tax is positioned in the local general tax category, the first suite duty-free program is the best under the 0.5% single tax rate, and it has the dual advantages of maximum payment ability and minimum class nomination; (2)If the finance function of the real estate tax is positioned in the local important tax category or local main tax type, the first suite duty-free program is difficult to be achieved when the tax rate does not exceed 2%. In the remaining three schemes, the per-capita-value-exemption has the highest proportion of fully payable households, but must be supplemented by high tax rates and wide calibers. (3)The introduction of the circuit breaker mechanism can correct the underevaluation of the real estate tax default rate. (4)In the short term, the financial function of the real estate tax should be located in the local general tax category and the first suite duty-free program is more preferable as it is more feasible to collect and regulate. In the medium and long term, the financial function positioning should be improved step by step and the per-capita-value-exemption program is more advisable.

Key words: Real Estate Tax, Payment Capacity, Function Orientation