美国房产税的税收限制政策及制度变迁分析  

An Analysis of Tax Limitation Policy and Institution Changes of Property Taxes in the United States

作　　者：李明[1] 

机构地区：[1]国家行政学院应急管理教研部

出　　处：《税务研究》2017年第6期55-60,共6页

基　　金：国家社会科学基金重点项目(项目编号:16AGL018);国家发改委课题(项目编号:XBS16-A7)的阶段性成果

摘　　要：税收限制政策是美国房产税制度的一大特色,包括对特定纳税人、房产改建、税基计算和征收程序等的减免、优惠政策。美国税收限制政策经历了不断的调整、调适过程,特别是美国二十世纪早期及七十年代的两次大的财产税制度变迁,使统一财产税变为分类财产税,房产逐渐成为财产税的主要课税对象,并逐步赋予了一系列税收限制。美国根据房产税制特点进行决策、重视合法性建设、实行信息公开、明确各级政府分工等作法,值得我们在未来推进房产税制改革中借鉴。The tax limitation policy is one of the major characteristics of the property tax system in the United States, including tax relief and preferential policies on specific taxpayers, property conversion, tax base calculation and collection procedures. The tax limitation policy has experienced a process of continuous adjustment, adaptability, especially in two periods of big changes of property tax system in early twentieth Century and 1970s, respectively. These changes turned the general property tax into the classified property tax. The real estate becomes the main object of property tax, and gradually a series of tax limitation policy come into effect. The characteristics of the property tax system influenced the styles of governance, these include decision-making, attaching importance of legitimacy to the taxation, implementing the information publicity, and clarifying the division of powers at all levels. These styles of governance are worth our reference in the future reform of the property tax system.

关 键 词：美国房产税 限制政策 制度变迁 

分 类 号：F827.12[经济管理—财政学]