美国财产税政策及其优惠机制^（*）

内容摘要：

财产税是美国州政府和地方政府收入的重要来源之一，美国政府对财产税的税收优惠政策形式多样，并在实践中取得了积极的成效。其优惠政策主要包括减税和免征、“断路器”税收抵免、延期纳税和分类税率等。本文介绍了美国财产税体系及其税收优惠机制，并就如何完善我国财产税优惠政策提出了相关建议。

关键词：财产税　税收优惠　美国

abstract：this paper argues that the preferential policies of property tax in the us varies in different forms and are very effective in practice. the main forms of these preferential policies include tax exemption and abatement, circuit-breakers, tax deferral and classified tax rate. this paper introduces the preferential policies and mechanisms of property tax in the us and presents some suggestions to perfect the preferential policies of property tax in china.

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