| 美国财产税税收优惠管理的特点及借鉴 |
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| 引用本文： | 张超.美国财产税税收优惠管理的特点及借鉴[J].涉外税务,2008(8). |
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| 作者姓名： | 张超 |
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| 作者单位： | 国家税务总局财产和行为税司,北京,100038 |
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| 摘 要： | 美国的财产税税制历经了多次改革,已形成较为完善的税收优惠管理机制。本文介绍了美国财产税税收优惠管理的特点,分析了我国财产税税收优惠管理中存在的问题,并提出了加强我国房产税和城镇土地使用税税收优惠管理的建议。
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| 关 键 词： | 财产税 房产税 城镇土地使用税 税收优惠 |
Characteristics of Property Tax Preference Administration in the USA and Its Implications for China |
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| Chao Zhang.Characteristics of Property Tax Preference Administration in the USA and Its Implications for China[J].International Taxation In China,2008(8). |
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| Authors: | Chao Zhang |
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| Abstract: | After several rounds of property tax reform, a relatively effective tax preference administration has been established in the USA. This paper first introduces characteristics of property tax preference administration in the USA, secondly analyzes existing issues in property tax preference administration in China. Lastly but not least, it puts forward some suggestions on improving tax prefer- ence administration in our country, especially concerning real estate tax and urban land use tax. |
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| Keywords: | Property tax Real estate tax Urban land use tax Tax preference |
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