CAJ | 학술논문

上海市政府和重庆市政府于2011年正式试点改革房产税，两地分别颁发了房产税改革试点的暂行办法，为房产税改革走出的第一步。而美国是西方房产税制最完善的国家，美国政府在房地产税收的制定和运用过程中积累了丰富经验，本文重点讨论美国房产税与沪渝两地房产税改革的比较分析。
상해시정부화중경시정부우2011년정식시점개혁방산세，량지분별반발료방산세개혁시점적잠행판법，위방산세개혁주출적제일보。이미국시서방방산세제최완선적국가，미국정부재방지산세수적제정화운용과정중적루료봉부경험，본문중점토론미국방산세여호투량지방산세개혁적비교분석。
The governments of Shanghai and Chongqing had real estate tax revolution in 2011 which is the beginning of it .The U .S .is the Country with most mature tax system .It has rich experi-ence on making tax system and applying .The paper is focusing on the compare of tax revolution be-tween the U .S .and Shanghai/Chongqing .