| 美国房产税与我国沪渝房产税改革之比简 |
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| 引用本文： | 侯学群,李珊珊.美国房产税与我国沪渝房产税改革之比简[J].天津职业院校联合学报,2014(1):118-121. |
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| 作者姓名： | 侯学群 李珊珊 |
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| 作者单位： | 天津市南开社区学院,天津300100 |
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| 摘 要： | 上海市政府和重庆市政府于2011年正式试点改革房产税，两地分别颁发了房产税改革试点的暂行办法，为房产税改革走出的第一步。而美国是西方房产税制最完善的国家，美国政府在房地产税收的制定和运用过程中积累了丰富经验，本文重点讨论美国房产税与沪渝两地房产税改革的比较分析。
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| 关 键 词： | 房产税 沪渝房产税改革 美国房产税 分析比较 |
Compare of Tax Revolution Between the U .S .And Shangai/Chongqing |
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| HOU Xue-qun,LI Shan-shan.Compare of Tax Revolution Between the U .S .And Shangai/Chongqing[J].Journal of Tianjin Vocational Institutes,2014(1):118-121. |
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| Authors: | HOU Xue-qun LI Shan-shan |
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| Institution: | ( Tianjin Nankai District Community College, Tianjin, 300100)) |
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| Abstract: | The governments of Shanghai and Chongqing had real estate tax revolution in 2011 which is the beginning of it .The U .S .is the Country with most mature tax system .It has rich experi-ence on making tax system and applying .The paper is focusing on the compare of tax revolution be-tween the U .S .and Shanghai/Chongqing . |
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| Keywords: | real estate tax tax revolution in Shanghai and Chongqing real estate tax in the U S compare |
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