美國(guó)財(cái)政聯(lián)邦制和財(cái)產(chǎn)稅-資料下載頁(yè)
2025-01-14 09:34本頁(yè)面
【正文】 ? Limit on the change in assessed value (. acquisitionbased)對(duì) 財(cái)產(chǎn)評(píng)估價(jià)值 增長(zhǎng)設(shè)限 ? 對(duì) 法定財(cái)產(chǎn)稅率 設(shè)限 statutory property tax rate limit ? 凍結(jié) 財(cái)產(chǎn)稅率 增長(zhǎng) property tax rate freeze ? 對(duì) 財(cái)產(chǎn)稅收 設(shè)限 property tax levy ? 地方支出封頂 local expenditure lid 41 2. More state role 州政府更多介入 ? Increased state aid in school finance 增加州政府對(duì)學(xué)校財(cái)務(wù)補(bǔ)助 ? Increased sales tax rate and user charges and fees or levy local sales and ine taxes 提高銷(xiāo)售稅率和收費(fèi)標(biāo)準(zhǔn) 或 征收地方銷(xiāo)售稅和所得稅 ? Increased state role in the assessment and rate setting process 增強(qiáng)州政府在評(píng)估和稅率設(shè)置過(guò)程中的作用 42 3. Classification: taxing business property more heavily 分類(lèi)征稅 4. Homestead exemptions 宅基豁免 5. Tax credit or rebate (. circuit breakers): deduct from state ine tax 減 免 或折扣 6. Deferral 延期 43 IX: 美國(guó)財(cái)產(chǎn)稅的經(jīng)驗(yàn)與教訓(xùn) Experiences and Lessons from American Property Tax 1. 應(yīng)設(shè)立 較大 的 評(píng)估單位 Larger primary assessment units 2. 聘用數(shù)量充分和高素質(zhì)的 地方工作人員Better staff at the local level 3. 州以集中評(píng)估的方式 更 多參與 More state participation in the form of central assessment 4. 把 財(cái)產(chǎn) 稅 基 限制在 最容易 辨認(rèn) 的財(cái)產(chǎn)種類(lèi)Narrow the tax base to those classes of property which can be most easily discovered 5. 降低在不同區(qū)域內(nèi)的評(píng)估差異 Equalization of differences in assessments among counties 44 6. 商用財(cái)產(chǎn)的有效稅率高于住宅 Higher effective tax rates on business property than residential property 7. 征收 非財(cái)產(chǎn)稅 (如地方銷(xiāo)售稅和所得稅 )來(lái)減輕對(duì)財(cái)產(chǎn)稅的依賴(lài) Adopting supplemental state nonproperty taxes to lessen dependents on property tax 8. 在幾乎所有州 ,農(nóng)業(yè)財(cái)產(chǎn)有效稅率低于非農(nóng)業(yè)財(cái)產(chǎn)有效稅率 Lower effective tax rate on farm real property than on nonagricultural real property in nearly all states. 9. 在非農(nóng)業(yè)商業(yè)財(cái)產(chǎn)中， 對(duì) 采礦與伐木用較低的稅率 ,銀行 ,保險(xiǎn)公司和賓館用較高稅率 Among nonfarm business, low tax rate on mining and logging, higher rates on banks, insurance panies, and hotels. 10. 動(dòng)產(chǎn)財(cái)產(chǎn)稅率 低與 不動(dòng)產(chǎn)稅率 Lower property tax rates on personal property than real property business. 45 11. 對(duì) 制造業(yè)財(cái)產(chǎn)用較低的稅率 ,因?yàn)橐话胧莿?dòng)產(chǎn) Manufacturing’s property is taxed lower because half are personal property. 12. 對(duì) 交通和公共水電財(cái)產(chǎn)收較高的稅 Transportation and public utility are taxed higher 13. 房產(chǎn)稅率高 于 美國(guó)其他常用的 銷(xiāo)售 稅 （ 除汽油稅 ， 煙 酒稅之外 ） Property tax on housing is higher in rate than any other generally used American consumption tax except tax on gas, tobacco and liquor. 14. 城市和城市財(cái)產(chǎn)的有效稅率較高 Higher effective tax rate increase in urban areas and on urbantype properties 15. 美國(guó)大都市郊區(qū)財(cái)產(chǎn)稅最高 ,也 增長(zhǎng)最快Highest and most rapidly rising property tax rates in US have been found in suburbs of the largest metropolitan areas. 16. 對(duì)老年人 ,殘疾人 ,退伍軍人及確實(shí)有困難的特定人群降低稅務(wù) provide tax relief to a special group of taxpayers including the senior citizens, the disabled, veterans and those trully in hardship. 46 X. 中國(guó)的 財(cái)產(chǎn)稅 政策問(wèn)題 Policy Issues In China (1)由 哪級(jí)政府來(lái)確定 法定財(cái)產(chǎn)稅率 ？ 是中央政府 ,省政府還是城鎮(zhèn)政府 ？ Who should establish the tax rate? Central government, provincial government or counties and cities? (2) 稅率應(yīng)該定多高 ？ How high shall the tax rate be? (3) 財(cái)產(chǎn)稅基該定多廣 ？ How broad should the property tax base be? (4) 財(cái)產(chǎn)稅是否 應(yīng) 公平 合理 ,是否與 納稅人 收入成正比 ？ Is property tax equitable and progressive? (5) 財(cái)產(chǎn)稅是否 應(yīng) 與 由其支付的公共開(kāi)支及納稅人 的獲利相對(duì)應(yīng) ？ Is property tax well related to the benefits received from public expenditure financed by property tax? 47 (6) 是否用財(cái)產(chǎn)稅作為從富人向窮人進(jìn)行財(cái)富再分配的工具 Will the property tax be used as a tool to redistribute wealth from the rich to the poor? (7) 是否 用財(cái)產(chǎn)稅 來(lái)調(diào)節(jié)對(duì)房地產(chǎn)業(yè) 的投資環(huán) 境 ？ Does the property tax discourage investment in the social necessity such as housing? (8) 財(cái)產(chǎn)稅對(duì) 經(jīng)濟(jì) 有哪些影響 和沖擊 ? What are the economic effects and impacts? (9) 如何提高稅收管理質(zhì)量 ? How to improve quality of administration? (10) 如何 處理地區(qū) 之間稅 收不平衡 ？ How to handle regional revenue disparity? 48 Thank You, Everyone! 謝謝大家 !
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