美国财产税制度变革及其启示

Reform of US Property Tax System and Its Implications

本文在考察美国财产税收制度的发展和变革历程时发现,建立在杰弗逊式的民主、自由、平等思想基础和财政联邦主义结构上的美国财产税税收制度一直倍受争议。通过对当前美国财产税税收制度的特点、对地方政府的作用、现存的问题及其变革历程和趋势的分析,可以帮助我们更清晰地认识财产税的本质属性,为我国物业税的开征提供有益的经验和启示。

Investigating on the course of development and change of the U.S.property tax system,we find that U.S.property tax system which was based on the ideological foundation of the Jefferson-style democracy,freedom,equality and political structure of fiscal federalism has been shrouded in controversy.Analysis on the characteristics of current U.S.property tax system,its function for the local governments,existing problems and changes in history and trends in future can help us understand more clearly the essential attribute of property taxes,which will provide us useful experience and inspiration for the initial implementation of China′s property tax.