英国是世界上较早建立土地税收制度的国家,目前已经拥有比较完善的管理体系,在其管理方面有着许多成功的经验值得学习和借鉴。一、英国土地税收制度及相关的法律法规英国的土地税制是一个包括许多税种的复杂体系,主要有地方议会税(家庭财产税)、营业房产税、遗产税、印花税,以及所得税、增值税等。上述税种中地方议会税属于地方 Britain is the country that earlier established the land taxation system in the world and now has a relatively complete management system. There are many successful experiences in its management which are worth learning and drawing lessons from. First, the British land tax system and related laws and regulations Britain’s land tax system is a complex system that includes many taxes, mainly local council tax (family property tax), business real estate tax, estate tax, stamp duty, and income tax, value added tax, etc. . The tax for the local council tax mentioned above is local