美国房地产税收的经验及启示

Experience and Enlightenment of the U.S. Real Estate Tax on Our Tax Policy

美国的房地产市场发育得比较成熟,在税收体系的设置和利用税收政策促进产业发展方面有着先进的经验,值得我国的房地产市场借鉴和学习。为此,本文提出了在处理中央与地方房地产税收分配关系、合理设计税收体系、加强保有税以及利用税收杠杆促进住宅产业发展等方面的建议。

The Real Estate market in the U.S. is more developed and has more experience on the tax policy and promoting the development of real estate market. So this essay proposes that it should be learned that the relationship on estate tax between the central authorities and the local ones; the rational design on tax policy; promotion of estate tax and encourage the development of estate by tax system.