美国财产税立法限制对我国房地产税立法的启示

发布时间：2018-03-06 13:07

本文选题：房地产税　切入点：立法限制　出处：《中国财政》2015年11期 　论文类型：期刊论文

【摘要】：正作为世界上最古老的税种之一,房地产税(财产税)的立法与改革有许多国外先例可循。美国财产税历史悠久、成熟完善但却面临着日益衰落的前景,其经验对拟进行房地产税立法改革的我国有诸多可借鉴之处。一、美国财产税多次立法限制导致财产税衰落美国财产税已有200多年历史,各州财产税法律历经多次修订完善,征纳税的每个环节都有法可依、公开透明,但仍受到美国民众的广泛诘难和指责,更是引发了多次抗税革命,通过的立法限制导致了财产税的衰落。第一次大规模财产税立法限制发
[Abstract]:As one of the oldest taxes in the world, the legislation and reform of real estate tax (property tax) have many foreign precedents. The experience can be used for reference in our country, which intends to reform the legislation of real estate tax. Firstly, the property tax of the United States has been in decline for more than 200 years, and the property tax laws of the states have been revised and perfected many times. Every aspect of tax collection has laws to follow, and it is open and transparent, but it is still widely heckled and criticized by the American people, and has triggered many tax resistance revolutions. The adoption of legislative restrictions led to the decline of property taxes. The first large-scale property tax legislation restricted the issuance of property taxes
【作者单位】：湖南大学经济与贸易学院;
【基金】：国家社会科学基金项目“经济社会双转轨背景下中国房地产税改革的制度环境研究”(11CJY091);国家社会科学基金重点项目“财政政策和信贷政策与产业政策的协调配合研究”(12AZD035);国家社会科学基金项目“中国式财政分权的区域经济效应与完善地方税体系研究”(14BJY159)的研究成果阶段性成果
【分类号】：D922.22;F812.42;F299.23

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