A study of the tax policy for new urbanization based on an international comparison
Urbanization is an important indicator to measure the degree of social and economic devel-opment in a country or region.Because there is still a big gap between the urbanization in China and that in developed countries,implementing the development strategy of new urbanization is a new re-quirement for catching up with the times,while tax policy plays an important role in promoting the development of new urbanization.This paper gives a comparative study of the tax policies and tax structures in New York,Los Angeles,Chicago and Houston in USA,Ottawa,Toronto,Montreal and Vancouver in Canada,and Tokyo,Osaka,Nagoya and Fukuoka in Japan with those in China like Beijing,Shanghai,Guangzhou,Shenzhen,Tianjin,Chongqing,Chengdu and Hangzhou,and reveals some typical problems in terms of tax category,income tax system and tax legislation.It finally puts forward some possible solutions to these problems through improving the existing tax policy in order to promote the development of new urbanization in China.
new urbanizationtax policytax structuremain tax category
NETL
NSTL
万方数据
维普
