摘要
美国的财产税税制历经了多次改革,已形成较为完善的税收优惠管理机制。本文介绍了美国财产税税收优惠管理的特点,分析了我国财产税税收优惠管理中存在的问题,并提出了加强我国房产税和城镇土地使用税税收优惠管理的建议。
After several rounds of property tax reform, a relatively effective tax preference administration has been established in the USA. This paper first introduces characteristics of property tax preference administration in the USA, secondly analyzes existing issues in property tax preference administration in China. Lastly but not least, it puts forward some suggestions on improving tax preference administration in our country, especially concerning real estate tax and urban land use tax.
出处
《涉外税务》
CSSCI
北大核心
2008年第8期38-41,共4页
International Taxation In China
关键词
财产税
房产税
城镇土地使用税
税收优惠
Property tax
Real estate tax
Urban land use tax
Tax preference
