Abstract: Designing tax rate is a core part of property tax system.Scientific and rational design of the property tax rate must be based on certain constraints. In the case study of Y County in Zhejiang Province, wo have discussed two dimensions classified as affordable family income and size of government revenue on the property tax rate design. In the end ,wo have provided for reference ideas about deepening the reform of property tax.

摘要： 房产税的税率设计是其税制建设的核心环节，科学合理地设计房产税税率必须建立在一定的约束条件下。本文以浙江省Y县为例，从家庭收入负担能力和政府财政收入需求大小两个维度对房产税税率设计进行了探讨，从而对深化我国房产税改革提供了可供借鉴的思路。