This article trys to analyse the real estate taxation system of western typical developed countries and its policy trend, then we can learn experience from them and uniform real estate tax in the new round of tax system reforms.
This article trys to analyse the real estate taxation system of western typical developed countries and its policy trend, then we can learn experience from them and uniform real estate tax in the new round of tax system reforms.
比较美、加、日等西方典型发达国家物业税收制度，分析国外物业税的政策趋向，试图将其一些先进方法思想运用到中国的物业税改革中，从而为中国顺利的推行物业税提供借鉴。