财产税税权划分的国际比较及对中国物业税的启示

本文将世界各国财产税税权划分状况分为四种不同的类型,即绝对集权型、相对集权型、相对分权型和绝对分权型,并分别描述了不同类型税权划分的特征,总结了各国在财产税税权划分上存在的共性,进而在分析我国房地产税税权划分现状及问题的基础上,对于拟议中的物业税的税权划分提出了几点建议。

An International Comparison of Division of Taxing Powers of Property Tax and Its Implications for China

This paper first classifies the division of taxing powers of property tax into four categories: absolute centralization of authority, relative centralization of authority, relative decentralization of authority and absolute decentralization of authority. It then summarizes their generality in the division of taxing powers of property tax and proposes some suggestions for the division of taxing powers of real estate tax that will be levied in China.