作为现代税制三大课税体系之一,财产税对筹集地方收入、公平财富分配等方面,具有其他税系无法替代的作用。基于财产税基本理论,对美国、英国、日本财产税比较分析之后,可得出国外财产税制的基本特征和不同特征,从而对我国的财产税制建设提供有益的经验。 As one of the three major tax systems in the modern tax system, property tax has an irreplaceable effect on other aspects such as raising local revenue and equitable distribution of wealth. Based on the basic theory of property tax, after comparing and analyzing the property tax in the United States, Britain and Japan, we can draw the basic characteristics and different characteristics of foreign property tax system, and provide useful experience for the property tax system in our country.