国外财产税制的比较分析与经验启示

Comparative Analysis and Enlightenment of Foreign Property Tax System

作为现代税制三大课税体系之一,财产税对筹集地方收入、公平财富分配等方面,具有其他税系无法替代的作用。基于财产税基本理论,对美国、英国、日本财产税比较分析之后,可得出国外财产税制的基本特征和不同特征,从而对我国的财产税制建设提供有益的经验。

As one of the three taxation systems in modern times,property tax plays an important role for local revenue mobilizing,equitable distribution of wealth,which cannot be replaced by other tax systems. Based on the basic theory of property taxes,after comparative analysis between the United States,Britain and Japan,the basic characteristics and different characteristics of foreign property tax system can be drawn,thereby providing a beneficial experience for our property tax system.