演講稿-thepropertytax-資料下載頁
2025-01-27 01:14本頁面
【正文】 設(shè)限? 對法定財產(chǎn)稅率設(shè)限 statutorypropertytaxratelimit? 凍結(jié)財產(chǎn)稅率增長 propertytaxratefreeze? 對財產(chǎn)稅收設(shè)限 propertytaxlevy? 地方支出封頂 localexpenditurelid402.Morestaterole州政府更多介入? Increasedstateaidinschoolfinance增加州政府對學(xué)校財務(wù)補助? Increasedsalestaxrateanduserchargesandfeesorlevylocalsalesandinetaxes提高銷售稅率和收費標準 或 征收地方銷售稅和所得稅? Increasedstateroleintheassessmentandratesettingprocess增強州政府在評估和稅率設(shè)置過程中的作用 413.Classification:taxingbusinesspropertymoreheavily分類征稅4.Homesteadexemptions宅基豁免5.Taxcreditorrebate(.circuitbreakers):deductfromstateinetax減 免 或折扣6.Deferral延期42IX: 美國財產(chǎn)稅的經(jīng)驗與教訓(xùn)Experiences and Lessons from American Property Tax1. 應(yīng)設(shè)立 較大 的 評估單位 Larger primary assessment units2. 聘用數(shù)量充分和高素質(zhì)的 地方工作人員Better staff at the local level3. 州以集中評估的方式 更 多參與 More state participation in the form of central assessment4. 把 財產(chǎn) 稅 基 限制在 最容易 辨認 的財產(chǎn)種類Narrow the tax base to those classes of property which can be most easily discovered5. 降低在不同區(qū)域內(nèi)的評估差異 Equalization of differences in assessments among counties436. 商用財產(chǎn)的有效稅率高于住宅7. Higher effective tax rates on business property than residential property7. 征收 非財產(chǎn)稅 (如地方銷售稅和所得稅 )來減輕對財產(chǎn)稅的依賴 Adopting supplemental state nonproperty taxes to lessen dependents on property tax8. 在幾乎所有州 ,農(nóng)業(yè)財產(chǎn)有效稅率低于非農(nóng)業(yè)財產(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)財產(chǎn)中， 對 采礦與伐木用較低的稅率 ,銀行 ,保險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. 動產(chǎn)財產(chǎn)稅率 低與 不動產(chǎn)稅率 Lower property tax rates on personal property than real property business.4411. 對 制造業(yè)財產(chǎn)用較低的稅率 ,因為一半是動產(chǎn) Manufacturing’s property is taxed lower because half are personal property.12. 對 交通和公共水電財產(chǎn)收較高的稅 Transportation and public utility are taxed higher13. 房產(chǎn)稅率高 于 美國其他常用的 銷售 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. 城市和城市財產(chǎn)的有效稅率較高 Higher effective tax rate increase in urban areas and on urbantype properties15. 美國大都市郊區(qū)財產(chǎn)稅最高 ,也 增長最快Highest and most rapidly rising property tax rates in US have been found in suburbs of the largest metropolitan areas. 16. 對老年人 ,殘疾人 ,退伍軍人及確實有困難的特定人群降低稅務(wù) providetaxrelieftoaspecialgroupoftaxpayersincludingtheseniorcitizens,thedisabled,veteransandthosetrullyinhardship.45X.中國的 財產(chǎn)稅 政策問題PolicyIssuesInChina(1)由 哪級政府來確定 法定財產(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) 財產(chǎn)稅基該定多廣？ How broad should the property tax base be?(4) 財產(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)財產(chǎn)稅是否 應(yīng) 與 由其支付的公共開支及納稅人 的獲利相對應(yīng)？ Is property tax well related to the benefits received from public expenditure financed by property tax? 46(6)是否用財產(chǎn)稅作為從富人向窮人進行財富再分配的工具 Willthepropertytaxbeusedasatooltoredistributewealthfromtherichtothepoor?(7) 是否用財產(chǎn)稅 來調(diào)節(jié)對房地產(chǎn)業(yè) 的投資環(huán) 境？ Does the property tax discourage investment in the social necessity such as housing?(8) 財產(chǎn)稅對 經(jīng)濟 有哪些影響 和沖擊 ?Whataretheeconomiceffectsandimpacts?(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？ Howtohandleregionalrevenuedisparity?47ThankYou,Everyone!謝謝大家 !
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