美國(guó)財(cái)政聯(lián)邦制和財(cái)產(chǎn)稅(參考版)
2025-01-17 09:34本頁(yè)面
【正文】 secondary education 中小學(xué)教育政府開(kāi)支 Federal 聯(lián)邦政府 State 州政府 Local 地方政府 $326 billion (7%) (48%) (45%) Table 9: Expenditures on education in ., 199798 美國(guó)教育開(kāi)支 37 Efficiency and Equity Issues of School Finance 與學(xué)校教育經(jīng)費(fèi) 來(lái)源相關(guān)的效率和平等問(wèn)題 ? How localized are the social benefits of education? 教育的社會(huì)效益地方化的程度如何？ ? To what extent are these benefits, measured in educational quality captured in housing prices?在何種程度上這些以教育質(zhì)量來(lái)衡量的社會(huì)效益體現(xiàn)在房?jī)r(jià)上？ On Equity: Equalization by State through state aid formula On Efficiency: Property tax revolt, lower school funding, declining school quality 38 VIII: 財(cái)產(chǎn)稅改革 Property Tax Reform ?管理 不善 Unfair Administration (violate horizontal equity)有效稅率 不一致 ,相似的物產(chǎn)稅務(wù)負(fù)擔(dān)不相似 ?與獲利缺乏關(guān)連 Lack of correlation with benefits ?與收入不成正比 Regressivity ? Shifting property tax burden from mercial and industrial real estate to residential real estate 財(cái)產(chǎn)稅負(fù)擔(dān)從商業(yè)和工業(yè)房地產(chǎn)轉(zhuǎn)移到住宅房地產(chǎn) Critics of Property Tax 對(duì) 財(cái)產(chǎn)稅 批評(píng) 39 Tax Revolts 抗稅 During the Great Depression Ine falls by 33%, falling property value, delinquency rates % in 1933, heavy reliance on property tax. 16 states enacted property tax limitation, enacted sales and ine taxes. In 1970s and 1980s In California, Inflation, rising housing price, tax bills increase 20 to 30% per year in California, large budget surplus, perceived waste and inefficiency, delinking between property tax and education by Court, In Massachusetts and Michigan: Overreliance on property tax 40 Property Tax Reform Measures 財(cái)產(chǎn)稅改革 措施 1. Limits and Control 限制和控制 ? 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
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