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美国房产税主要征收形式概论:Property taxes levied in the form of foreign principal Introduction

论文编号:lw201305220838433654 所属栏目:留学生毕业论文 发布日期:2018年01月15日 论文作者:无忧论文网

美国不单独征收房产税,而是征收财产税,某个时点上将不动产和动产统一估价征税。美国的财政分为三级政府,实行联邦政府、州政府和地方政府的分税制。联邦政府不征收财产税,各州政府只征少量或不征收财产税。美国的财产税是地方财政的主要来源,甚至可以占地方政府税收收入的80%以上。而房产税除了个别州政府征收外都由地方政府完全征收。


1. U.S. does not separate property tax, but property taxes, real and personal property at some point will unify Value Taxation. U.S. fiscal divided into three levels of government, the implementation of the federal government, state and local government tax system. The federal government does not levy property taxes, state governments levy only little or no property taxes. USA property taxes are a major source of local finance, and even local government tax revenue accounted for more than 80%.The property tax levy in addition to individual state governments impose completely outside by the local government.


U.S. real estate tax levied on real estate and land, the two combined on the basis of valuation tax. The lowest property tax rate was 0.2%, the highest is 4%, generally in most states is 2-3%. Property tax rate from the local government determined annually based on the government budget, so the rate of annual change (rate formula: Tax Rate = Total Tax / Total Value).


Although the United States attaches great importance to the holding stage housing tax, but the corresponding tax preferential policies will be more. For over a year property tax to pay personal income tax can be deducted, and in order to promote the development of the real estate rental market for rental housing owners can accelerate depreciation of housing in order to reduce property taxes.


在英国房产税被称为市政税,因为英国的土地是大量私有化,并且英国法律规定私人财产不容侵犯,政府没有理由从房屋的持有阶段获取税金。但是政府还是得为公共设施进行维护更新,于是提出了市政税。市政税以公平为基础,所以只要住在房屋里就得交税,无论是房屋的所有者或房屋的承租者。


2. Property taxes in the UK are called municipal taxes, because Britain is a lot of land privatization, and British law the inviolability of private property, the government is no reason to get from the house hold stage taxes. But the government still have to be maintained for the public facilities updated, so raise the municipal tax. Council tax equity-based, so as long as you have to pay taxes to live in houses, whether it is the owner of the house or houses of the lessee.


Range of municipal tax exemption for students, minors, diplomats, people with disabilities live in houses for full tax exemption vacant housing also has a preferential exemption six months.


Britain's only by the local government responsible for collecting and freely use is municipal tax, municipal taxes in the UK but also local government revenue accounted for 20% or more.


3. Japan experienced the real estate bubble burst into a quagmire of economic decline for many years, its management in the real estate tax levy has accumulated considerable experience.

Japan fixed assets tax and city planning tax property tax has obvious characteristics. Fixed asset tax is to land, housing and the construction of fixed assets after reunification as the object of taxation, the tax rate is generally 1.4%.


Urban planning tax refers to the government in order to develop the city, improve the environment required to pay a fee levied taxes, levies dedicated to the local government in which urban planning and development within the region. Urban planning tax levy and fixed asset tax provisions the same, but the rate can not exceed 0.3%.


4. Hong Kong's property tax system based on the British tax system as a model and set up local context. Hong Kong Housing-related taxes are property taxes and tax rates. However, the property tax is a tax for rental housing, rental housing rents personal conduct levied property taxes here are essentially sales tax, property tax rate is 15%.
The tax rates for all property (including individuals and companies) are a tax, but unlike most countries is estimated to housing tax basis, but based on the market rental housing tax calculation, generally poor rates tax rate is 5%.
Hong Kong's property tax revenue accounted for in the government was not significant, probably about 5%, but the property tax is still Hong Kong's ur