| 美、英、日财产税税制特征和对我国的启示 |
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| 引用本文： | 兰相洁,张建中.美、英、日财产税税制特征和对我国的启示[J].涉外税务,2010(2). |
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| 作者姓名： | 兰相洁 张建中 |
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| 作者单位： | 中南财经政法大学财税学院;广西财经学院国际经济与贸易系; |
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| 摘 要： | 本文首先介绍了美国、英国、日本三国财产税的基本情况,并总结了各国财产税税制设计的特征,在此基础上,剖析了我国房地产税制现存的问题,对我国开征物业税提出了相关政策建议。
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| 关 键 词： | 财产税 房地产 价值评估 |
Characteristics of Property Tax System in the United States, Britain and Japan and Their Implications for China |
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| Xiangjie Lan & Jianzhong Zhang.Characteristics of Property Tax System in the United States, Britain and Japan and Their Implications for China[J].International Taxation In China,2010(2). |
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| Authors: | Xiangjie Lan & Jianzhong Zhang |
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| Abstract: | This paper first gives a comprehensive introduction to property tax in the United States, Britain and Japan by summarizing characteristics of property tax in these countries. After that, it analyzes issues in current real estate tax system in China and puts forward corresponding suggestions on starting to levy the real estate tax in our country. |
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| Keywords: | Property tax Real estate Value assessment |
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