摘要
本文首先介绍了美国财产税在美国地方财政中的重要地位及财产税的基本税制构成,进而对美国财产税的估税周期与估税方法进行了详细分析,以期为我国今后可能开征的物业税税制设计提供参考。
Starting with an introduction of the role of property tax in local public finance in the Unite States and the composition of property tax system, this paper makes a detailed analysis on the assessment cycle and methods of property tax in the Unite States in the hope of offering some references for starting to levy the real estate tax in China in the future.
出处
《涉外税务》
CSSCI
北大核心
2010年第2期44-46,共3页
International Taxation In China
关键词
物业税
估税周期
估税方法
Real estate tax Assessment cycle Assessment method
