本文在界定财产课税概念和进行相关说明的基础上,对财产课税的四种计税依据:改良资本价值、未改良资本价值、租金收益和某些物理特征进行了国际比较,从中分析了各种计税依据的优劣,并在最后对各国财产课税计税依据的选择做出综述和展望。 On the basis of defining the concept of property taxation and making relevant explanations, this paper makes an international comparison of four tax bases of property taxation: improving capital value, unmodified capital value, rent income and certain physical characteristics In the end, the author summarizes and forecasts the choice of the basis of taxation of property tax in various countries.