房产税制度创新路径研究：基于财富公平分配目标

On whether property taxes are progressive, there are three different views. Through comparative analysis ,it is found that the view is more persuasive that property taxes are progressive. In our current socio-economic environment, property tax reform can effectively improve the unfair situation of the distribution field. It isn’t appropriate that Raising financial income and controlling housing price are the main objective of property tax reform. Narrowing the gap between the rich and the poor should be designed as the most important goal of property tax system. The other two goals are in a secondary position. The general idea of property tax reform is to promote fair distribution of wealth by the means of moderate tax base and tax rate on the condition thar overall burden on taxpayers is roughly constant. It is necessary that system innovate in the following areas: (1) bringing the rural areas into the scope of taxation; (2) the establishment of differential rates; (3) the amount of the local average price in the last two years times 35 square meters per capita is exempt from tax; (4) it is prior that property taxes are usded to construct security housing.