美国幅员辽阔、人口众多、经济社会结构复杂，在发达H家中跟当今中I刊最具可比性。美国建国伊始就有了房地产税。本书选择美国作为房地产税理论应用的典型加以分析，试图立足房地产税一般理论及美同的相关实践，对中同房地产税改革的方方而而进行初步探讨。全书结合理论和实证，为丌征房地产税对中国经济社会可能带来的影响，提供一个基本判断，以期为我国房地产税的制度没计和政策推进提供基础层而的参考。

The United States, with its vast territory, large population, and complex economic and social structure, is the most comparable among developed H companies and today's China I magazine. The United States has had a real estate tax since its founding. This book selects the United States as a typical application of real estate tax theory for analysis, and attempts to conduct a preliminary discussion on the aspects of real estate tax reform based on the general theory of real estate tax and the relevant practice of the United States. The book combines theory and empirical evidence to provide a basic judgment on the possible impact of real estate tax on China's economy and society, in order to provide a basic reference for China's real estate tax system and policy promotion.（AI翻译）

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