美、英、日财产税税制特征和对我国的启示

Characteristics of Property Tax System in the United States, Britain and Japan and Their Implications for China

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。

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.