美国美国对不动产保有课税只设置单一的税种,称之为财产税。财产税是美国地方政府重要的财政来源,是地方税的主体税种,它占地方政府所有税收收入的比重一直超过80%。美国财产税的纳税义务人为不动产的所有人。课税对象是纳税人所拥有的不动产,主要包括土地和房屋建筑物。财产价 The United States United States to maintain tax on real estate only set a single tax, known as the property tax. Property tax is an important source of finance for local governments in the United States. It is the main type of local taxes and accounts for more than 80% of all tax revenue collected by local governments. The taxpayer of property tax in the United States is the owner of real property. The objects of taxation are the real estate owned by taxpayers, which mainly includes land and buildings. Property price