外國稅制 課件 第八章 外國財產(chǎn)稅制

第八章外國財產(chǎn)稅制

學習目標：通過本章學習，應掌握內(nèi)容：財產(chǎn)稅的發(fā)展演變及在稅制體系中的地位財產(chǎn)課稅從不同角度的分類財產(chǎn)課稅不同計稅依據(jù)的利弊世界不同類型國家的一般財產(chǎn)稅制度世界不同類型國家的個別財產(chǎn)稅制度第八章外國財產(chǎn)稅制第一節(jié)財產(chǎn)稅概述第二節(jié)外國一般財產(chǎn)稅制度第三節(jié)外國個別財產(chǎn)稅制度第四節(jié)比較與借鑒第一節(jié)財產(chǎn)稅概述一、財產(chǎn)稅的概念財產(chǎn)稅是對所擁有的或者是所支配的財產(chǎn)課征的一種稅，需要注意的是，財產(chǎn)稅是一個稅系，是對各種“財產(chǎn)”征稅的稅種的歸類，與商品稅和所得稅一起稱為現(xiàn)代三大重要稅種。二、財產(chǎn)稅的產(chǎn)生和發(fā)展財產(chǎn)稅是對納稅人所擁有或支配的財產(chǎn)課征的一種稅。財產(chǎn)課稅體系有一個從簡單原始到完善發(fā)展的過程。從量征收從價征收；實物稅貨幣稅；包稅制自行申報+稅務機關核查財產(chǎn)課稅的主體地位已逐步被所得稅和商品稅所取代。三、財產(chǎn)稅的分類（一）理論上的分類1、按課征方式不同分類一般財產(chǎn)稅：也稱綜合財產(chǎn)稅，對納稅人所有的一切財產(chǎn)的價值綜合課征的稅收(Singapore,Canada)。個別財產(chǎn)稅：也稱特別財產(chǎn)稅，是對納稅人所擁有的某些特定的財產(chǎn)，如土地、房屋、資本和其他財產(chǎn)等分別課稅。2、課稅對象不同分類靜態(tài)財產(chǎn)稅：對納稅人一定時期內(nèi)所持有或支配的靜態(tài)財產(chǎn)，按其數(shù)量或價值進行課稅。如房屋稅、土地稅等。動態(tài)財產(chǎn)稅：對財產(chǎn)所有權轉移（如繼承、遺贈等）、變動（如增值等）進行的課稅。3、按課征標準不同分類財產(chǎn)價值稅：按照財產(chǎn)價值課征的稅收。財產(chǎn)增值稅：對財產(chǎn)的增值部分課征的稅收，即僅對財產(chǎn)變動所發(fā)生的增值部分征收，而不考慮財產(chǎn)的購入價值和凈值等。4、按課征環(huán)節(jié)不同分類財產(chǎn)保有稅：對財產(chǎn)持有者在使用環(huán)節(jié)課征的稅，如房產(chǎn)稅、土地使用稅等。財產(chǎn)轉讓稅：對財產(chǎn)持有者就轉讓的財產(chǎn)在轉讓環(huán)節(jié)課征的稅。財產(chǎn)收益稅：對財產(chǎn)持有人因出售、清理財產(chǎn)而帶來的收益，在財產(chǎn)所得環(huán)節(jié)課征的稅。5、按課征時序不同分類經(jīng)常財產(chǎn)稅：每年都征收的具有經(jīng)常性收入的稅收。這類稅的稅率較之臨時財產(chǎn)稅為低，是財產(chǎn)稅收入的主要部分。臨時財產(chǎn)稅，戰(zhàn)時或非常時期為籌措經(jīng)費、償還債務等臨時課征的稅收。這類稅占財產(chǎn)稅收入的比重不大

。

6、按課征范圍不同分類真實財產(chǎn)稅，對包括收益性財產(chǎn)和消費性財產(chǎn)在內(nèi)的全部財產(chǎn)課征的稅收。虛假財產(chǎn)稅，只對收益性財產(chǎn)課征的稅收，而對個人消費用的財產(chǎn)不課征財產(chǎn)稅

。（二）國際組織分類根據(jù)OECD組織擬定的國際稅收協(xié)定范本和聯(lián)合國組織擬定的國際稅收協(xié)定范本，以及國際財政文獻局有關資料，財產(chǎn)稅大體可分三類：

1．對不動產(chǎn)收益課稅

2．對財產(chǎn)轉移課稅

3．對財產(chǎn)價值課稅

（三）馬斯格雷夫的分類美國財政學者馬斯格雷夫把財產(chǎn)課稅分為兩大類，一類是對財產(chǎn)的所有者或占有者課稅，包括一般財產(chǎn)稅和個別財產(chǎn)稅；二是對財產(chǎn)的轉移課稅，主要是遺產(chǎn)稅和贈與稅。四、財產(chǎn)稅的課稅對象財產(chǎn)稅的課稅對象是財產(chǎn)，財產(chǎn)是指一定時點上的財富存量，可分為不動產(chǎn)和動產(chǎn)。不動產(chǎn)(realproperty)：土地、房屋及其他建筑物等不能移動或移動后會損使經(jīng)濟價值的資產(chǎn)，還包括農(nóng)業(yè)和林業(yè)所使用的牲畜和設備，有關地產(chǎn)的法定權利，開采礦藏、自然資源而取得各種收益的權力。動產(chǎn)(personalproperty)：人們占有的除不動產(chǎn)之外的全部財產(chǎn)，包括有形動產(chǎn)和無形動產(chǎn)。

五、財產(chǎn)稅的計稅依據(jù)從各國現(xiàn)行的財產(chǎn)課稅實踐來看，財產(chǎn)稅計稅依據(jù)主要可以分為以下四類：（一）改良資本價值（二）未改良資本價值（三）租金收益（四）物理特征（一）改良資本價值

計稅依據(jù)應包括土地和土地改良的價值，指土地和房屋建筑物的評估價值(US,Thailand)多數(shù)國家采用不動產(chǎn)市場價值進行課征。優(yōu)點：基本符合量能支付原則稅源豐富且有彈性缺點：可能會抑制對土地改良的投資,產(chǎn)生稅收扭曲在有些發(fā)展中國家國家，評估失真和滯后情況嚴重（二）未改良資本價值這種計稅依據(jù)僅為土地的價值，而不包括房屋建筑物的價值，也稱素地價值。比如，Jamaica、澳大利亞、新西蘭、肯尼亞、韓國等。優(yōu)點：有利于提高城市土地的使用效率，減少稅收對經(jīng)濟的扭曲并鼓勵土地的密集使用，體現(xiàn)量能支付原則缺點：提供的稅源有限，難以提供充足的收入對已改良的地區(qū)，難以推導出未改良土地的價值，使評估難以客觀準確（三）租金收益財產(chǎn)課稅的計稅依據(jù)還可是不動產(chǎn)的租金收益。不動產(chǎn)的名義租金或預期租金，而非實際租金收益，而且包括不動產(chǎn)的總體租金（即包括地租和房租），如新加坡、HK。主要優(yōu)點:能有效地對不動產(chǎn)的潛在租金收益課稅，并能及時追蹤反映不動產(chǎn)租金收益和年值的提高納稅義務基于不動產(chǎn)實際用途更符合支付能力原則主要局限:租金收益可能偏離市場租金（四）物理特征

采用不動產(chǎn)的某些物理特征作為計稅依據(jù)，從量計征。比如，窗戶、煙囪、陽臺或房間數(shù)目等。優(yōu)點:管理相對簡便缺點:收入彈性不足，難以確保公平。六、財產(chǎn)稅的稅率（一）比例稅率一般財產(chǎn)稅，各國多采用比例稅率，稅率一般在1%左右。財產(chǎn)凈值稅的稅率一般也為比例稅率，稅率水平通常為0.5%或1%。（二）累進稅率少數(shù)國家實行的是累進稅率，通常稅率不超過3%。會根據(jù)家庭或個人的財產(chǎn)價值的不同適用不同的稅率。七、財產(chǎn)稅的稅收優(yōu)惠（一）用于公共事業(yè)很多國家對政府、宗教、教育、慈善等非營利性組織的財產(chǎn)免稅，通常也會對用于文化衛(wèi)生事業(yè)的土地，外國大使館、領事館占用的土地免稅。（二）對土地的合理利用為了鼓勵農(nóng)村土地的合理利用，各國通常會對農(nóng)業(yè)用地有較大的稅收優(yōu)惠。（三）對個別納稅人的直接減免許多國家對低收入者有不同的稅收減免方式。比如，對低收入納稅人繳納的財產(chǎn)稅可以按照一定額度在計算個人所得稅應納稅額時給予扣除，應納稅個人收入越高，可獲得的扣除額就會相應越少，以減輕財產(chǎn)稅的累退性，紓困低收入家庭的稅收負擔。延期付稅，即允許老年人、殘疾人等低收入群體申請延期繳納財產(chǎn)稅，雖然延期納稅需要就遲納稅額支付一定比例的利息，但畢竟可舒緩納稅人資金短缺的問題。撥款補償，即根據(jù)一定標準給予特定納稅人一定的撥款以補償其因納稅所發(fā)生的收入損失，能否得到撥款補償及得到的補償金額高低通常取決于特定納稅人的收入高低、繳納年金與否和享受社會福利救濟與否。直接免稅，即對低收入者需繳納的財產(chǎn)稅直接免征。第二節(jié)英國財產(chǎn)稅

英國的財產(chǎn)稅主要由住宅稅和營業(yè)財產(chǎn)稅組成，是專門對房地產(chǎn)課征的稅種，是地方財政收入的重要來源。住宅稅和營業(yè)財產(chǎn)稅的收入一般用于地方基礎設施建設和教育事業(yè)，在地方經(jīng)濟中發(fā)揮著舉足輕重的作用。一、住宅稅Counciltaxisataxondomesticdwellingsbylocalauthorities(councils)throughoutBritainandisbasedontheestimatedvalueofyourdwellingandthenumberofpeoplelivinginit.CouncilTaxTaxpayersYou’llusuallyhavetopayCouncilTaxifyou’re18oroverandownorrentahome.AfullCouncilTaxbillisbasedonatleast2adultslivinginahome.Spousesandpartnerswholivetogetherarejointlyresponsibleforpayingthebill.You’llget25%offyourbillifyoucountasanadultforCouncilTaxandeither:youliveonyourownno-oneelseinyourhomecountsasanadultYou’llusuallygeta50%discountifno-onelivinginyourhome,includingyou,countsasanadult.YouwillnothavetopayanyCouncilTaxifeveryoneinyourhome,includingyou,isafull-timestudent.Whodoesnotcountasanadult?

ThesepeoplearenotcountedasadultsforCouncilTax:childrenunder18peopleonsomeapprenticeschemes18and19-year-oldsinfull-timeeducationfull-timecollegeanduniversitystudentsyoungpeopleunder25whogetfundingfromtheSkillsFundingAgencyorYoungPeople’sLearningAgencystudentnursesforeignlanguageassistantsregisteredwiththeBritishCouncilpeoplewithaseverementalimpairmentlive-incarerswholookaftersomeonewhoisnottheirpartner,spouse,orchildunder18DiplomatsPeopleonapprenticeschemesToshowthatyoudonotqualifyasanadultforCouncilTax,you’llneedadeclarationfromyouremployerstatingthat:youwillnotbepaidmorethan￡195aweekthetrainingleadstoaqualificationaccreditedbyabodyrecognisedbytheOfficeofQualificationsandExaminationsRegulation(Ofqual)ortheScottishVocationalEducationCouncil(SVEC)（2）計稅依據(jù)英國住宅稅的計稅依據(jù)為居民住宅的房產(chǎn)價值。根據(jù)地方稅法規(guī)定，地方政府定期對應稅房產(chǎn)的價值進行更新評估和分級。

CouncilTaxvaluationsarebasedonthevalueofpropertiesthataren’tusedforbusinesspurposes.Thevalueisbasedonthepricethepropertywouldhavesoldforontheopchaenmarketon1April1991inEnglandand1April2003inWales.Allpropertiesarebandedonthesamebasis,includingpropertiesboughtunderdiscountschemes,suchasRighttoBuy.Thepurchasepricediscountsappliedtothesepropertiesaren’ttakenintoaccountwhensettingtheband.TheVOAdoesn’tusepropertypriceindexesforinformationorvaluations.CouncilTaxbandsinEngland(basedon1April1991values)BandValueat1April1991Aupto￡40,000B￡40,001to￡52,000C￡52,001to￡68,000D￡68,001to￡88,000E￡88,001to￡120,000F￡120,001to￡160,000G￡160,001to￡320,000Hmorethan￡320,000CouncilTaxbandsinWales(basedon1April2003values)

BandValueat1April2003Aupto￡44,000B￡44,001to￡65,000C￡65,001to￡91,000D￡91,001to￡123,000E￡123,001to￡162,000F￡162,001to￡223,000G￡223,001to￡324,000H￡324,001to￡424,000Imorethan￡424,000CouncilTaxBandsinScotlandRangeofValues（

1April

1991）BandUpto￡27,000AOver￡27,000andupto￡35,000BOver￡35,000andupto￡45,000COver￡45,000andupto￡58,000DOver￡58,000andupto￡80,000EOver￡80,000andupto￡106,000FOver￡106,000andupto￡212,000GOver￡212,000HCouncilTaxbandassessmentsTheValuationOfficeAgency（VOA）assessespropertiestoensurethatthey’reinthecorrectCouncilTaxband.Theyautomaticallyassesssomeproperties,forexamplewhenapropertyhasbeenmadesmallerorwhenapropertyisnewlybuilt.TheVOAalsoassessespropertieswhenaskedtodoso,suchasduringaCouncilTaxappealorbandreview.Assessmentsarebasedonanumberoffactors,suchasaproperty’s:sizelayoutcharacterlocationchangeinusevalueon1April1991(England)or1April2003(Wales)domesticratepoundagesfor2021–2022inNorthernIreland

CouncilareaDomesticdistrictrate(￡)Domesticregionalrate(￡)Totaldomesticratepoundate(￡)AntrimandNewtownabbey0.0036490.0045740.008223ArdsandNorthDown0.0035210.0045740.008095ArmaghCity,Banbridge&Craigavon0.0045070.0045740.009081Belfast0.0034590.0045740.008033CausewayCoast&Glens0.0039890.0045740.008563DerryCity&Strabane0.0051030.0045740.009677Fermanagh&Omagh0.0037180.0045740.008292Lisburn&Castlereagh0.0031580.0045740.007732Mid&EastAntrim0.0044140.0045740.008988MidUlster0.0033730.0045740.007947Newry,MourneandDown0.0040670.0045740.008641Thecostisusuallysplitinto10monthlypayments.

Contactyourcouncil

immediatelyifyou’rehavingtroublepaying-theycanhelpyou,forexamplebyspreadingyourpaymentsover12monthsinsteadof10.2.BusinessRatesBusinessratesisanationaltaxwheretheproceedsarehypothecatedforlocalgovernmentfinance.Thedistributableamountisthemoneyfrombusinessratesthatisavailableforallocationtolocalauthorities.Businessratesarechargedonmostnon-domesticproperties,like:shopsofficespubswarehousesfactoriesholidayrentalhomesorguesthousesYou’llprobablyhavetopaybusinessratesifyouuseabuildingorpartofabuildingfornon-domesticpurposes.HowyourratesarecalculatedBusinessratesareworkedoutbasedonyourproperty’s‘rateablevalue’.Thisisitsopenmarketrentalvalueon

1April2015,basedonanestimatebytheValuationOfficeAgency(VOA).businessrates=therateablevalue×thecorrectmultiplier(anamountsetbycentralgovernment).businessratesreliefSomepropertiesareeligiblefordiscountsfromthelocalcouncilontheirbusinessrates.Thisiscalled‘businessratesrelief’.RatesreliefishandleddifferentlyinScotland,WalesandNorthernIreland.Youhavetocontactyourlocalcounciltoseeifyou’reeligibleandapplyfor:smallbusinessratereliefruralratereliefcharitableratereliefenterprisezonereliefhardshipreliefretaildiscountlocalnewspaperreliefNon-domesticratesinScotlandNon-domesticrates,alsocalledbusinessrates,aretaxespaidonnon-domesticpropertiestohelppayforlocalcouncilservices.Weareresponsibleforthepolicyandlegislativeframeworkandsetthetaxrates,butindividualcouncilsadministerandcollectthetax.Non-domesticratesarebasedontherateablevalueofaproperty,whichisdeterminedbytheindependentScottishAssessors.Theamountpaidiscalculatedbymultiplyingtheproperty'srateablevaluebyapenceinthepoundtaxrateknownasthepoundage.Reliefssuchasthe

SmallBusinessBonusScheme

mayreducethisamount.Non-domesticrates（businessrates）areataxonnon-domesticpropertiestohelppayforlocalcouncilservices.Theseincludeserviceslikeeducation,socialcareandwastemanagement.They'rechargedonnon-domesticpropertiesheldbytheprivate,publicandthirdsectors.Thisincludesschools,publictoilets,ATMsitesandbillboards.Whoneedstopaynon-domesticrates

Businesses,charitiesandpublicsectororganisationshavetopaynon-domesticrates.Youpaythemifyou'retheowner,tenantoroccupierofanon-domesticproperty.Thisincludes:shopsofficespubsandhotelswarehousesfactoriesYoumightalsoneedtopaythemifyouusepartofahouseforbusinesspurposes.Forexample,ifyouworkfromhomeorletoutaroom.WhodoesnotneedtopaySometypesofpremisesareexemptfrombusinessrates.Thisincludes:agriculturallandandbuildingsfishfarmspublicparksruralpremiseswithAutomaticTellingMachines(ATMs)oilandgaspipelinesoverseasarmedforcespremisesintheUKThey'recalculatedby:Multiplyingthe

rateablevalue

ofapropertybyataxrateknownas

'poundage'.Subtracting

reliefs(discounts).Subtractinganyotheradjustmentsorpaymentsyou'vealreadymade.RateablevalueLocalcouncilsusethe'rateablevalue'ofapropertytocalculatebusinessrates.HowrateablevaluesarecalculatedRateablevaluesarecalculatedbyassessors.Thisprocessisknownasa'valuation'.EachareainScotlandhasitsown

assessor.Assessorsusedifferentmethodstocalculaterateablevalues.Forexample,theymightuseinformationsuchasrentorfloorspace.Assessorswillusuallyaskpropertyowners,tenantsoroccupiersforthisinformation.Thisistomakesurerateablevaluecalculationsareasaccurateaspossible.WarningAssessorswillcontactyouforthisinformation.Youneedtogiveitbylawandmayfaceapenaltyifyoudonot.Contactyourlocalassessorrightawayifyouyoudonotholdtheinformationtheyaskfor.Formostproperties,rateablevalueisbasedonanestimateoftherentalvalueoftheproperty.Assessorstakerentalvaluesfromthesamepointintime,knownasthe'tonedate'.Forcurrentvaluationsthiswas1April2015.Thenexttonedatewillbe1April2022.TaxratesinScotlandFrom1April2021,therewillbe3differenttaxrates:1.BasicPropertyRate(poundage)49pence.2.IntermediatePropertyRate50.3pence.Paidbybusinesseswitharateablevaluebetween￡51,001and￡95,000.3.HigherPropertyRate51.6pence.Paidbybusinesseswitharateablevaluemorethan￡95,000.Gettingbusinessratesrelief(discounts)Youmightgetreliefifyourproperty:hasasmallrateablevalue(SmallBusinessBonusScheme)isinaruralareaisusedforcharityorreligiouspurposeshasbeenemptyrecentlynon-domesticratesreliefsTheretohelpownersofnon-domesticproperties,includingbusinesses,withcoronavirus(COVID-19).ThesechangesstartfromApril2021:theBasicPropertyRate(poundage)changedfrom49.8penceto49pence100%relieffortheretail,hospitality,leisureandaviationsectorswillbeextendedforatleast3monthstheBusinessGrowthAcceleratorreliefwillcoverwherethere'salsobeenachangeofusetosupportthere-useandregenerationofexistingpropertiesFreshStartreliefwillincludere-occupiedpropertiesthathavebeenemptyforatleast6monthsandthathavearateablevalueupto￡95,000DayNurseryreliefwillbeextendeduntilatleast30June2023relieffornewdistrictheatingnetworkspoweredbyrenewableenergywillexpandto90%until31March2024HowtopayYoupaybusinessratestoyour

localcouncil.Whenyou

startanewbusiness

ormoveintonewbusinesspremises,youshouldtellyour

localcouncil

andthey'llsendyouaratesbill.YourcouncilwillnormallysendyouabusinessratesbillinFebruaryorMarcheachyear.Thisisfortheperiod1Aprilto31Marchthefollowingyear.Youcanpaybusinessratesasalumpsumorbyinstalments.Andyoucanpaythem:byDirectDebitonlinebydebitorcreditcardbybanktransferorstandingorderBusinessratesinNorthernIrelandBusinessornon-domesticpremisesincludemostcommercialproperties,suchasshops,offices,pubs,warehousesandfactories.Propertiesexcludedfromthevaluationlistforbusinessratestherearesometypesofpropertieswhicharespecificallyexcludedfromthevaluationlistandthereforenotsubjecttorates:fishfarmsmostfarmlandandfarmbuildingsmostcemeteriesandcrematoriumturbaryandfishingrightsmoveablemooringspublicparkssewersPropertiesexemptorpartiallyexemptfrombusinessratesSomeothernon-domesticpremisesthatareexemptorpartiallyexemptfromrates,including:placesofpublicreligiousworshipandchurchhallsdistrictcouncilswimmingpoolsandrecreationfacilitiescharityshopssellingonlydonatedgoodsATMsindesignatedruralwardsMixedusepropertiesandbusinessratesIfpartofabuildingisusedforbusinessandpartforresidentialpurposes-suchasashopwithaflataboveorasolicitor'sofficeinadomesticproperty-thepartusedforbusinesscountsasnon-domesticpremises.So,ifyouliveandworkinthesamepremises,yougenerallypaybusinessratesonthepartofthepropertyusedforbusinessanddomesticratesontheresidentialpart.RentalpropertiesandbusinessratesSpecialrulesapplytolandlords,ownersandtenantsdependingonthelevelofCapitalValuefordomesticpropertiesorNetAnnualValuefornon-domesticproperties.WorkingfromhomeandbusinessratesIfyouuseyourhomeasaworkplace,thepartofthepropertyusedforworkmaybeliableforbusinessrates.Youwillstillhavetopaydomesticratesontherestoftheproperty.Whetheryouarechargedbusinessratesornotdependsonthedegreeofbusinessuse.Youaremorelikelytohavetopaybusinessratesifaroomisusedexclusivelyforbusiness,orhasbeenmodified,egasaworkshop.Eachcaseisconsideredindividually.Yourratebillismadeupofanumberofpartsincludingtheregionalrate,thedistrictrateandNetAnnualValue(NAV).YourratebilliscalculatedbymultiplyingtheNAVofyourpropertybythenon-domesticratepoundage(non-domesticregionalrate+non-domesticdistrictrate)foryourcouncilareafortherelevantyear.RatesPayable=RateableNetAnnualValueofyourproperty×(non-domesticregionalrate+non-domesticdistrictrate)RegionalanddistrictratesTheregionalrateissetannuallybytheNorthernIrelandExecutiveandisappliedtoeachdistrictcouncilareainNorthernIreland.ThedistrictrateissetannuallybyeachdistrictcouncilinNorthernIreland.NetAnnualValueRatesfornon-domesticorbusinesspropertiesareassessedontheirrentalvalue,alsoknownasthe

NetAnnualValue(NAV).NAVisanassessmentoftheannualrentalvaluethatyourpropertycouldreasonablybeexpectedtobeletforifitwasontheopenmarket.Eachnon-domesticpropertyisvaluedinlinewithcomparablepropertiesinthevicinity.Thecurrentvaluationlistfornon-domesticpropertiescameintooperationon1April2020andisbasedonrentalvaluesasat1April2018.Non-domesticratepoundagesfor2021–2022inNorthernIrelandCouncilareaNon-domesticdistrictrate(￡)Non-domesticregionalrate(￡)TotalNon-domesticratepoundage(￡)AntrimandNewtownabbey0.2404260.2790000.519426ArdsandNorthDown0.2368180.2790000.515818ArmaghCity,Banbridge&Craigavon0.2594830.2790000.538483Belfast0.2641470.2790000.543147CausewayCoast&Glens0.2547830.2790000.533783DerryCity&Strabane0.3095370.2790000.588537Fermanagh&Omagh0.2212250.2790000.500225Lisburn&Castlereagh0.2266160.2790000.505616Mid&EastAntrim0.3113260.2790000.590326MidUlster0.2347490.2790000.513749Newry,MourneandDown0.2399700.2790000.518970variousbusinessratesreliefsandallowancesTheseratesupportschemesinclude:COVID-19:RatessupportforbusinessesRatesholidaySmallBusinessRateReliefSmallBusinessRateReliefforsmallPostOfficesCharitableExemptionforratesSportsandRecreationRateReliefResidentialHomesRateReliefIndustrialDeratingNon-DomesticVacantRatingHardshipRateReliefRuralATMsBusinessratesinWalesBusinessrates(non-domesticrates)arechargedonmostnon-domesticproperties,including:shopsofficespubswarehousesfactoriesholidayrentalhomesorguesthousescarparks.Freezingthemultiplierin2021-2022willhelpsupportaround54,000ratepayersacrossWales,whoarenotalreadyreceiving100%ratesrelief.Thistakesthetotalamountofsavingsbusinesseshavereceivedontheirratesbillstomorethan￡90million,since2018to2019.Theratesholidayfortheretail,leisureandhospitalitysectorsinWaleswillbeextendedforafurther12months(2021.4.1-2022.3.31).第三節(jié)美國財產(chǎn)稅一、納稅人美國一般財產(chǎn)稅的納稅人是擁有財產(chǎn)（主要是房地產(chǎn)）的自然人和法人，分為居民納稅人和非居民納稅人。居民納稅人負有無限納稅義務，需要就其境內(nèi)外的財產(chǎn)納稅，納稅人包括房產(chǎn)所有者，房產(chǎn)出租者，但是不包括房產(chǎn)承租者。二、征稅對象美國一般財產(chǎn)稅的征稅對象是納稅人擁有的動產(chǎn)和不動產(chǎn)，主要以不動產(chǎn)為主。不動產(chǎn)包括商業(yè)用地、住宅用地、森林、住房、農(nóng)莊和人行行道等。動產(chǎn)包括設備、家具、車輛等有形資產(chǎn)，也包括股票、債券、銀行存款等無形資產(chǎn)。三、稅率美國一般財產(chǎn)稅的稅率是由各地方政府自行規(guī)定的，稅率一般是根據(jù)地方的預算支出規(guī)模和可征稅財產(chǎn)的估價來確定，不同地區(qū)的稅率不同，一般分布在3%-10%之間，如紐約、芝加哥等地的稅率相對要高一些，有些地方的稅率還會隨著通貨膨脹做調(diào)整，但是調(diào)整幅度控制在2%以內(nèi)。稅率的具體制定程序為：市、鎮(zhèn)委員會通過預算，各級政府根據(jù)各種預算收入和總支出的情況決定征收財產(chǎn)稅的數(shù)額，再根據(jù)評定的財產(chǎn)計稅價值確定財產(chǎn)稅的稅率。四、財產(chǎn)估價財產(chǎn)價值的估算是美國財產(chǎn)稅制度的核心，每一項財產(chǎn)的評估價值首先是由評估員根據(jù)財產(chǎn)市價進行大致估算，法律規(guī)定按照一定的比例來制定評估價格，每一項財產(chǎn)的應納稅額取決于稅率和財產(chǎn)評估價格。美國各地財產(chǎn)估價方式美國各地財產(chǎn)估價的基礎：不動產(chǎn)市場價值、房地產(chǎn)租金價值、營業(yè)性動產(chǎn)的重置價值或市場現(xiàn)值、不動產(chǎn)原值等。各地方政府都擁有自己的財產(chǎn)估價部門，并且形成了系統(tǒng)的財產(chǎn)估價標準和估價方法體系。財產(chǎn)價值評估主要有三種方法：一是比照銷售法，這種方法是通過比較最近被出手的類似財產(chǎn)的價格來進行估價；二是成本法，即在歷史成本的基礎上根據(jù)折舊進行調(diào)整，從而得出財產(chǎn)價值；三是收入法，是根據(jù)財產(chǎn)未來產(chǎn)生的凈收入現(xiàn)值來估算財產(chǎn)的價值。五、稅收優(yōu)惠美國一般財產(chǎn)稅的稅收優(yōu)惠主要是依據(jù)財產(chǎn)所有者類別，財產(chǎn)類別和財產(chǎn)用途制定的，各地對財產(chǎn)有全部豁免和部分免除財產(chǎn)稅義務，具體的有，對于政府擁有的建筑物免稅；學校和圖書館等等非營利機構擁有的非營利性不動產(chǎn)免稅；宗教慈善機構擁有的房地產(chǎn)免稅；對于老年人和殘疾人實行稅額減免。六、征收管理

財產(chǎn)稅一般由地方政府的稅務部門負責統(tǒng)一征收，然后由各級政府根據(jù)分成比例從財產(chǎn)稅稅款中取得相應份額。財產(chǎn)稅一般一年或半年征收一次。多數(shù)個人在繳納每月的房屋按揭時即將當月的財產(chǎn)稅一起繳納到銀行，稅務部門直接從銀行取得稅款。TaxablepropertyUnlesstheCaliforniaConstitutionorfederallawspecifiesotherwise,allpropertyistaxable.Propertyisdefinedasallmattersandthings—real,personal,andmixed—thataprivatepartycanown.RealPropertyRealpropertyisdefinedas:Thepossessionof,claimto,ownershipof,orrighttothepossessionofland.Allmines,minerals,andquarriesintheland,allstandingtimberwhetherornotbelongingtotheowneroftheland,andallpertinentrightsandprivileges.Improvements—definedasallbuildings,structures,fixtures,andfenceserectedonoraffixedtotheland,andallfruit,nutbearing,orornamentaltreesandvines,notgrowingnaturally,andnotexemptfromtaxation,exceptdatepalmsundereightyearsold.PersonalpropertyPersonalpropertyisdefinedasallpropertyexceptrealproperty.Personalpropertyiseithertangibleorintangible.Generally,alltangiblepersonalpropertyistaxableexceptwherespecificexemptionsareprovided.Tangiblepersonalpropertyisanyproperty,exceptlandorimprovements,thatmaybeseen,weighed,measured,felt,ortouched,orwhichisinanyothermannerperceptibletothesenses.Examplesoftaxabletangiblepersonalpropertyincludeportablemachineryandequipment,officefurniture,tools,andsupplies.Examplesofnontaxabletangiblepersonalpropertyarehouseholdgoodsandpersonaleffects,noncommercialboatsworth$400orless,andgoodsheldforsaleorleaseintheordinarycourseofbusiness(inventories).Examplesofnontaxableintangiblepropertyincludenotes,corporatesecurities,sharesofcapitalstock,solventcredits,bonds,deedsoftrust,mortgages,liquorlicenses,insurancepolicies,clubmemberships,andcopyrights.possessoryinterestsPrivateinterestsinpubliclyownedlands,knownaspossessoryinterests,arealsotaxable.ExamplesoftaxablepossessoryinterestsincludepermitteduseofU.S.ForestServicepropertysuchasskiresorts,stores,andcabins;harborleases;boatslipsatpublicmarinas;tie-downsatpublicairports;grazinglandpermits;employeehousingontax-exemptland;andmineralrightsinpubliclandTaxexemptionPersonalEffectsHouseholdfurniture,hobbyequipment,andotherpersonaleffectsareexempt.Thisexemptiondoesnotincludevehicles,aircraft,orboatswithavalueover$400.Italsodoesnotincludeanypropertyusedforatradeorbusiness.Nofilingisrequired.IntangiblePersonalPropertyAllformsofintangiblepersonalpropertyareexempt.Examplesofintangiblepersonalpropertyincludecash,bankaccounts,mortgages,andstockcertificates.Nofilingisrequired.BusinessinventoryPersonalpropertyheldforsaleorleaseintheordinarycourseofbusinessisexempt.“Businessinventory”includesmerchandiseheldforsaleorlease,animalsusedintheproductionoffoodorfiber,andincidentalsuppliespassedontothecustomer.Theexemptiondoesnotincludepropertyinuseontheliendate(exceptanimals)orordinarysupplies.Nofilingisrequired,buttheassessormayauditthetaxpayertoverifywhetherthepropertyqualifies.ChurchexemptionLand,buildings,andpersonalpropertyusedexclusivelyforreligiousworshipareexempt.Theexemptiondoesnotincludeexcesspropertyorpropertyusedforpurposesotherthanreligiousworship.Thisexemptionrequiresanannualfiling.WherepropertyistaxedRealpropertyRealproperty,interestsinrealproperty,andtaxablepossessoryinterestsaretaxableinthecountywheretheyarelocated,regardlessofwheretheownerlives.Ifaparcelofrealpropertyspansmorethanonerevenuedistrict,theportionlyingwithineachdistrictistaxableinthatdistrict.PersonalPropertyTangiblepersonalpropertyistaxablewhereithasestablished“permanentsitus”(location),regardlessofwheretheownerlives.TheonlyexceptionispersonalpropertybelongingtomembersofthearmedserviceswhoareonactiveserviceinCaliforniaandwhohavepermanentresidenceoutsideofCalifornia.Sometypesofpersonalpropertydonothaveafixedlocationandaremovable,forexample,copymachines.Asaresult,determiningpermanentsitusdependsonanumberoffactorsincludingthetypeofproperty,thewaythepropertyistypicallyused,andwherethepropertyownerlives.AircraftandVesselsPrivateaircraftaretaxedatthelocationoftheairportorhangarwheretheyareusuallykept.Commercialcertificatedaircraftaretaxedonanapportionedbasisineachcountytowhichflightsaremade.Vesselsinexcessof$400invaluearegenerallyassessedwheretheyarehabituallylocated.Asmallboatnothabituallykeptatamooring,butliftedfromthewaterandtraileredtotheowner’sresidenceorotherlocation,istaxedatthelocationwhereitisusuallykeptTheassessmentprocessAnnualAssessmentsAnnually,whoeverownstaxablepropertyonJanuary1(theliendate)becomesliableforataxcalculatedat1percentofthe“taxable”valueoftheproperty.ArticleXIIIAoftheCaliforniaConstitution(Proposition13)alsopermitsaddingtothe1percenttaxratearateneededtopayinterestandredemptionchargesforvoter-approvedindebtedness.Suchadditionalratescanvaryfromareatoareawithinacounty.ChangeinOwnershipandNewConstructionTheassessedvalueformostpropertytaxedunderArticleXIIIAistheprioryear’sassessedvalueadjustedforinflationupto2percent.However,iftherehasbeenachangeinownershiporcompletednewconstruction,thenewassessedvaluewillbethemarketvalueofthepropertyasofthedatethatitchangedownershiporwasnewlyconstructed.Thatpropertywillalsobeassessedonthesupplementalroll.SupplementalAssessmentsThesupplementalrollprovidesamechanismforplacingreappraisalsunderArticleXIIIAintoimmediateeffect,ratherthanwaitingforthenextJanuary1liendate.Aproratedassessment(thesupplementalassessment)reflectstheincreaseordecreaseinassessedvaluethatresultsfromthereappraisal.Itcoverstheportionofthefiscalyearthatremainsafterthedateofchangeinownershiporcompletednewconstruction.ThesupplementalassessmentstatutesapplytoanypropertysubjecttoArticleXIIIAthathasundergoneachangeinownershiporcompletednewconstruction.TaxcollectionSecuredRollThecountytaxcollectorisresponsibleforpreparingpropertytaxbills.Billsfortheregularsecuredassessmentroll(generallyrealproperty)aremailedbyNovember1andaredueintwoequalinstallments.ThefirstinstallmentisdueNovember1andbecomesdelinquentDecember10.ThesecondinstallmentisdueonFebruary1andbecomesdelinquentApril10.Iftaxesarenotpaidbythedelinquentdate,thereisa10percentpenalty.Ifataxpayerreceivesanoticeofimpendingdefault,andthetaxesremainunpaidonthedatethenoticesaystheyaredue,thepropertyisdeclaredtax-defaulted.Monthlyredemptionpenaltiesof1.5percentareaddedtotheunpaidtaxes.Thepropertyownerhastherighttoredeemthepropertybypayingthetaxes,penalties,andcostswithinfiveyearsofthedatethepropertybecomestax-defaulted.Ifthepropertyisnotredeemedwithinfiveyears,thepropertymaybesoldatpublicauctionoracquiredbyapublicagency.UnsecuredRollPropertyontheunsecuredrollisprimarilytenant-ownedpersonalpropertyandfixtures(suchasofficeequipmentandmachinery),boats,aircraft,andpossessoryinterests.Propertytaxesontheunsec