| 美国物业税的税收优惠机制及其经验借鉴 |
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| 引用本文： | 白彦锋. 美国物业税的税收优惠机制及其经验借鉴[J]. 重庆社会科学, 2009, 0(7): 117-121 |
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| 作者姓名： | 白彦锋 |
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| 作者单位： | 中央财经大学财政学院; |
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| 摘 要： | 物业税在美国被称作是财产税。美国物业税税收优惠有如下几种具体措施，即免税和减征；“断路器”税收抵免、延期纳税、分类税率、税收收增量融资等。美国物业税的税收优惠机制有其优势与缺陷，对未来我国物业税的开征和运行提供了借鉴。
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| 关 键 词： | 物业税 优势 缺陷 |
American Relief Mechanism of Property Tax and Its Inspirations |
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| Bai Yanfeng. American Relief Mechanism of Property Tax and Its Inspirations[J]. Chongqing Social Sciences, 2009, 0(7): 117-121 |
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| Authors: | Bai Yanfeng |
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| Affiliation: | Bai Yanfeng |
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| Abstract: | In America, relief of property tax has following kinds, such as free or reduction;postponed ratepaying, implement tax rate by category, and so on. American tax relief mechanism has some advantages and disadvantages. It could give us some inspiration for the levy of Chinese property tax. |
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| Keywords: | property tax advantage disadvantage |
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