关键词: 房产税, 收入再分配, 税收累进性

Abstract: Based on the 2012 urban household survey data from National Bureau of Statistics, this paper simulates the income distribution effects of China's house property tax under six modes:narrow tax base low tax rate, narrow taxbase high tax rate, narrow tax base progressive tax rate, wide tax base low tax rate, wide tax base high tax rate and wide tax base progressive tax rate. The results are better than the broad tax base model, in which the narrow tax base and the nigh tax rate are better than the narrow tax base progressive tax rate and the narrow tax base low tax rate in regulating the distribution of income. At the same time, there are significant regional differences in the income distribution effect of real estate tax. Therefore, in the early stage of the refore of real estate tax,it is advisable to adopt a narrow base high tax rate. Considering the regional differences, in areas with high per-capita income, such as Shanghai, the tax-free area and tax rate should be increased appropriately.

Key words: house property tax, income distribution, tax progressivity