摘要
财产税作为现代税制三大课税体系之一,其对筹集地方收入、公平财富分配等方面,仍具有其他税系无法替代的作用。本文从财产税基本理论入手,通过对美国、英国和日本三个国外典型国家财产税的介绍和比较分析,提炼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汲取有益的经验。
Property tax, as one of the three modem tax systems, is still playing an？ irreplaceable role in raising the local income, fair distribution of wealth and so on. This paper, starting from the basic theory of property tax, based on the introduction and comparative analysis of national property tax in three typical countries of USA, Britain and Japan, sununarizes the basic char- actcristics and different features of foreign property tax systems and tries to draw some experiences for our property tax system con- struction.
出处
《宁波广播电视大学学报》
2015年第3期26-30,共5页
Journal of Ningbo Radio & TV University
基金
国家社会科学2010重大招标项目10ZD&038
博士后科学基金面上资助项目2013M542231
湖北省教育厅2012人文社科项目2012G419的阶段性成果
关键词
财产税制
比较分析
税制经验
Property tax system
Comparative analysis
Taxation experience
