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

摘要： 本文区分房地产税职能的三种定位,根据支付能力最大化原则探寻人均面积扣减、家庭面积扣减、首套房免税和人均价值扣减四方案下房地产税最优设计。研究发现:(1)若将房地产税定位于地方一般税种,0.5%单一税率下首套房免税方案最佳,其同时具备最大支付能力和最小课征面的双重优势;(2)若将房地产税定位于地方重要税种或地方主体税种,税率不超过2%时首套房免税方案难以达成,其余三方案中人均价值扣减方案下完全可负担家庭占比最高,但须辅以高税率与宽口径;(3)断路器机制的引入,可纠正房地产税税款拖欠比例的低估,体现更为准确的税款完全支付能力;(4)短期内房地产税应定位于地方一般税种,选择更具征管可行性的首套房免税方案,中长期内职能定位应逐步提升,选择更具公共价值捕获性的人均价值扣减方案。

关键词: 房地产税, 支付能力, 职能定位