摘要
加拿大的财产税是多个税收项目组成的复合税。税基、税率、纳税人等在各省区之间各不相同、因地制宜。财产税已成为加拿大地方政府财政收入的主要来源。借鉴加拿大财产税的有关经验,改革我国的财产税,有利于优化税种结构,完善我国的地方税体系。
The Canadian property tax is a compound tax composed of many tax items.Whose tax base,tax rate and taxpayer vary between different provinces.The property tax ofCanada has developed maturely and occupies the main body of the local government taxrevenue.To use the experience of Canada for reference reforming property tax in China mayimprove the structure of our tax types,as well as perfecting Chinese local tax system.
出处
《涉外税务》
北大核心
2002年第7期30-33,共4页
International Taxation In China
