摘要
本文以英国2002-2003财政年度地方税制的最新数据为依据,分析了进入新世纪之后英国地方税制的总体框架、结构特色及其对我国地方税制改革的借鉴意义。
This paper analyzes the comprehensive framework and structural characteristics of the UK local tax system. The analysis is mainly based on the financial data of fiscal year 2002-03. The experiences by UK will benefit the reform of Chinese local tax system.
出处
《现代财经（天津财经大学学报）》
CSSCI
2003年第8期17-21,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
英国税制
地方税制
市政税
营业房地产税
the UK Tax System
Local Tax System
Council Tax
Operational Real Estate Tax
