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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。
The UK housing tax applicable to the grading method is unique in the world, the global property tax reform has a significant impact. The principle of grading and metrology is unique and its functions are clear. It fully reflects the autonomy of local taxation. Its tax base and tax rate structure design have certain reference value for the introduction of property tax in our country.