内容摘要：

英国住宅税适用的分级计量法在全球独树一帜，对全球财产税改革具有重要影响。分级计量法原理独特，功能明确，充分体现了地方税收的自主权，其税基、税率结构设计对我国开征物业税有一定的借鉴意义。

关键词：住宅税　分级计量法　物业税

abstract:banding measurement adopted by british council tax is unique in the world and may have significant impacts on global property tax reform. because of its unique philosophy and definite functions, the banding measurement can ensure a full autonomy of local taxation. this paper argues that the banding measurement of british council tax may have some implications for the real estate tax reform in china.

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