美国财产税的估税周期与估税方法

被引:3
作者
白彦锋
机构
[1] 中央财经大学
关键词
物业税; 估税周期; 估税方法;
D O I
10.19376/j.cnki.cn10-1142/f.2010.02.011
中图分类号
F817.12 [];
学科分类号
020203 ;
摘要
本文首先介绍了美国财产税在美国地方财政中的重要地位及财产税的基本税制构成,进而对美国财产税的估税周期与估税方法进行了详细分析,以期为我国今后可能开征的物业税税制设计提供参考。
引用
收藏
页码:44 / 46
页数:3
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