关键词: 房地产税, 渐进改革, 税制要素, 房价收入比

Abstract: Conditional on maintaining the stability of the real estate market, property tax becoming main local revenue source is the major policy objective of Chinas property tax reform. However, in the context of high housing priceincome ratio, these two conflict with each other. Based on the simulation of microlevel family data and the property tax element design, this paper explores the path and impact of the gradual reform of China's property tax. The conclusion indicates that: due to the limitation of residents' ability to pay under high housing priceincome ratio, property tax reform should start with low tax rates and high exemptions; then, as housing priceincome ratio converges, the tax rate can gradually increase and the exemptions could gradually decrease. In the short term, the property tax reform should give priority to realizing the goal of a stable and soft landing of the real estate market, and satisfy the constraints of residents' ability and willingness to pay; in the medium and long term, the property tax would gradually become the main tax revenue source for local governments, which will also improve the local tax system and local governance.

Key words:  , property tax, gradual reform, tax element, housing priceincome ratio