我国房地产税改革制度下的社会福利效应分析

Analysis of Social Welfare Effect under the Reform System of Real Estate Tax in China

摘要: 房地产税的征收和改革是最近好多年来大家普遍关注的问题，但在如何有效的实施和普遍的运行方面还存在一定的问题需要慢慢完善和解决。本文就从房地产税的改革对社会福利效应的影响分析入手，探讨了房地产税对社会福利的效应的不同方面，房地产税的改革虽然说已逐步完善，但是对于不同角度公民的理解还是存在差异，所以在如何优化公民对于房地产税的理解方面还需加强，最后文中还提出了政府在对房地产税征收和改革方面可以采取的建议，应该对公民从不同方面制定不同程度的补偿政策；同时政府也应遵循和实现“执行”、“监督”和“决策”三公开等方式进行改善。

Abstract: The collection and reform of real estate tax have been a common concern in recent years, but there are still some problems in how to effectively implement and generally operate, which need to be improved and solved slowly. This paper, from the real estate tax reform to the analysis of the influence of the social welfare effect, discusses the different aspects of the real estate tax effect on social welfare; real estate tax reform, although it has gradually improved, from different angles of the citizen’s understanding there is a difference, so how to optimize citizens still need to strengthen the understanding of the real estate tax, In the end, the paper also puts forward some suggestions that the government can take in the aspect of real estate tax collection and reform, which should make different compensation policies for citizens from different aspects. At the same time, the government should follow and realize the three open ways of “execution”, “supervision” and “decision-making”.