房产既是消费品又是投资品,是衡量一国居民纳税能力的客观标准,房产税体现了支付能力原则。现有的文献对房产税是否具有收入分配的功能没有得出一致的结论。有研究认为房产税是对资本的征税,具有累进性;也有研究认为房产税是对消费品征税,具有累退性;还有研究认为房产税是为消费地方公共服务而支付的使用费,是分配中性的。因此,从理论上无法说明房产税具有调节收入分配的作用。在实践中,房产税受到税制设计、房产类型、评估规则等因素的影响,税收归宿更倾向于累退性。鉴于房产税的归宿并不一定能体现税收的公平原则,把房产税改革目标定位于筹集财政收入为主,兼顾调节收入分配是符合我国现实需要的。 Real estate is both consumer goods and investment goods, is an objective measure of a country’s residents tax ability, property tax reflects the principle of ability to pay. The existing literature does not reach the same conclusion as to whether the property tax has the function of income distribution. Some studies think that property tax is the taxation of capital, with progressive; some studies think that property tax is the taxation of consumer goods, with regressive; there are studies that property tax is to pay for the use of local public service fee, Is assigned neutral. Therefore, it is impossible to explain theoretically that property tax has the function of adjusting income distribution. In practice, property tax is influenced by such factors as tax system design, real estate type and evaluation rules, and the tax return is more inclined to regress. In view of the fate of real estate tax does not necessarily reflect the principle of fair tax, the real estate tax reform aims to focus on raising financial revenue, taking into account the adjustment of income distribution is in line with China’s real needs.