外國稅制 課件 第八章 外國財(cái)產(chǎn)稅制

第八章外國財(cái)產(chǎn)稅制

學(xué)習(xí)目標(biāo)：通過本章學(xué)習(xí)，應(yīng)掌握內(nèi)容：財(cái)產(chǎn)稅的發(fā)展演變及在稅制體系中的地位財(cái)產(chǎn)課稅從不同角度的分類財(cái)產(chǎn)課稅不同計(jì)稅依據(jù)的利弊世界不同類型國家的一般財(cái)產(chǎn)稅制度世界不同類型國家的個(gè)別財(cái)產(chǎn)稅制度第八章外國財(cái)產(chǎn)稅制第一節(jié)財(cái)產(chǎn)稅概述第二節(jié)外國一般財(cái)產(chǎn)稅制度第三節(jié)外國個(gè)別財(cái)產(chǎn)稅制度第四節(jié)比較與借鑒第一節(jié)財(cái)產(chǎn)稅概述一、財(cái)產(chǎn)稅的概念財(cái)產(chǎn)稅是對(duì)所擁有的或者是所支配的財(cái)產(chǎn)課征的一種稅，需要注意的是，財(cái)產(chǎn)稅是一個(gè)稅系，是對(duì)各種“財(cái)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(cái)產(chǎn)稅的產(chǎn)生和發(fā)展財(cái)產(chǎn)稅是對(duì)納稅人所擁有或支配的財(cái)產(chǎn)課征的一種稅。財(cái)產(chǎn)課稅體系有一個(gè)從簡(jiǎn)單原始到完善發(fā)展的過程。從量征收從價(jià)征收；實(shí)物稅貨幣稅；包稅制自行申報(bào)+稅務(wù)機(jī)關(guān)核查財(cái)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(cái)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(cái)產(chǎn)稅：也稱綜合財(cái)產(chǎn)稅，對(duì)納稅人所有的一切財(cái)產(chǎn)的價(jià)值綜合課征的稅收(Singapore,Canada)。個(gè)別財(cái)產(chǎn)稅：也稱特別財(cái)產(chǎn)稅，是對(duì)納稅人所擁有的某些特定的財(cái)產(chǎn)，如土地、房屋、資本和其他財(cái)產(chǎn)等分別課稅。2、課稅對(duì)象不同分類靜態(tài)財(cái)產(chǎn)稅：對(duì)納稅人一定時(shí)期內(nèi)所持有或支配的靜態(tài)財(cái)產(chǎn)，按其數(shù)量或價(jià)值進(jìn)行課稅。如房屋稅、土地稅等。動(dòng)態(tài)財(cái)產(chǎn)稅：對(duì)財(cái)產(chǎn)所有權(quán)轉(zhuǎn)移（如繼承、遺贈(zèng)等）、變動(dòng)（如增值等）進(jìn)行的課稅。3、按課征標(biāo)準(zhǔn)不同分類財(cái)產(chǎn)價(jià)值稅：按照財(cái)產(chǎn)價(jià)值課征的稅收。財(cái)產(chǎn)增值稅：對(duì)財(cái)產(chǎn)的增值部分課征的稅收，即僅對(duì)財(cái)產(chǎn)變動(dòng)所發(fā)生的增值部分征收，而不考慮財(cái)產(chǎn)的購入價(jià)值和凈值等。4、按課征環(huán)節(jié)不同分類財(cái)產(chǎn)保有稅：對(duì)財(cái)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(cái)產(chǎn)轉(zhuǎn)讓稅：對(duì)財(cái)產(chǎn)持有者就轉(zhuǎn)讓的財(cái)產(chǎn)在轉(zhuǎn)讓環(huán)節(jié)課征的稅。財(cái)產(chǎn)收益稅：對(duì)財(cái)產(chǎn)持有人因出售、清理財(cái)產(chǎn)而帶來的收益，在財(cái)產(chǎn)所得環(huán)節(jié)課征的稅。5、按課征時(shí)序不同分類經(jīng)常財(cái)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(shí)財(cái)產(chǎn)稅為低，是財(cái)產(chǎn)稅收入的主要部分。臨時(shí)財(cái)產(chǎn)稅，戰(zhàn)時(shí)或非常時(shí)期為籌措經(jīng)費(fèi)、償還債務(wù)等臨時(shí)課征的稅收。這類稅占財(cái)產(chǎn)稅收入的比重不大

。

6、按課征范圍不同分類真實(shí)財(cái)產(chǎn)稅，對(duì)包括收益性財(cái)產(chǎn)和消費(fèi)性財(cái)產(chǎn)在內(nèi)的全部財(cái)產(chǎn)課征的稅收。虛假財(cái)產(chǎn)稅，只對(duì)收益性財(cái)產(chǎn)課征的稅收，而對(duì)個(gè)人消費(fèi)用的財(cái)產(chǎn)不課征財(cái)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(cái)政文獻(xiàn)局有關(guān)資料，財(cái)產(chǎn)稅大體可分三類：

1．對(duì)不動(dòng)產(chǎn)收益課稅

2．對(duì)財(cái)產(chǎn)轉(zhuǎn)移課稅

3．對(duì)財(cái)產(chǎn)價(jià)值課稅

（三）馬斯格雷夫的分類美國財(cái)政學(xué)者馬斯格雷夫把財(cái)產(chǎn)課稅分為兩大類，一類是對(duì)財(cái)產(chǎn)的所有者或占有者課稅，包括一般財(cái)產(chǎn)稅和個(gè)別財(cái)產(chǎn)稅；二是對(duì)財(cái)產(chǎn)的轉(zhuǎn)移課稅，主要是遺產(chǎn)稅和贈(zèng)與稅。四、財(cái)產(chǎn)稅的課稅對(duì)象財(cái)產(chǎn)稅的課稅對(duì)象是財(cái)產(chǎn)，財(cái)產(chǎn)是指一定時(shí)點(diǎn)上的財(cái)富存量，可分為不動(dòng)產(chǎn)和動(dòng)產(chǎn)。不動(dòng)產(chǎn)(realproperty)：土地、房屋及其他建筑物等不能移動(dòng)或移動(dòng)后會(huì)損使經(jīng)濟(jì)價(jià)值的資產(chǎn)，還包括農(nóng)業(yè)和林業(yè)所使用的牲畜和設(shè)備，有關(guān)地產(chǎn)的法定權(quán)利，開采礦藏、自然資源而取得各種收益的權(quán)力。動(dòng)產(chǎn)(personalproperty)：人們占有的除不動(dòng)產(chǎn)之外的全部財(cái)產(chǎn)，包括有形動(dòng)產(chǎn)和無形動(dòng)產(chǎn)。

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

計(jì)稅依據(jù)應(yīng)包括土地和土地改良的價(jià)值，指土地和房屋建筑物的評(píng)估價(jià)值(US,Thailand)多數(shù)國家采用不動(dòng)產(chǎn)市場(chǎng)價(jià)值進(jìn)行課征。優(yōu)點(diǎn)：基本符合量能支付原則稅源豐富且有彈性缺點(diǎn)：可能會(huì)抑制對(duì)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(píng)估失真和滯后情況嚴(yán)重（二）未改良資本價(jià)值這種計(jì)稅依據(jù)僅為土地的價(jià)值，而不包括房屋建筑物的價(jià)值，也稱素地價(jià)值。比如，Jamaica、澳大利亞、新西蘭、肯尼亞、韓國等。優(yōu)點(diǎn)：有利于提高城市土地的使用效率，減少稅收對(duì)經(jīng)濟(jì)的扭曲并鼓勵(lì)土地的密集使用，體現(xiàn)量能支付原則缺點(diǎn)：提供的稅源有限，難以提供充足的收入對(duì)已改良的地區(qū)，難以推導(dǎo)出未改良土地的價(jià)值，使評(píng)估難以客觀準(zhǔn)確（三）租金收益財(cái)產(chǎn)課稅的計(jì)稅依據(jù)還可是不動(dòng)產(chǎn)的租金收益。不動(dòng)產(chǎn)的名義租金或預(yù)期租金，而非實(shí)際租金收益，而且包括不動(dòng)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(diǎn):能有效地對(duì)不動(dòng)產(chǎn)的潛在租金收益課稅，并能及時(shí)追蹤反映不動(dòng)產(chǎn)租金收益和年值的提高納稅義務(wù)基于不動(dòng)產(chǎn)實(shí)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(chǎng)租金（四）物理特征

采用不動(dòng)產(chǎn)的某些物理特征作為計(jì)稅依據(jù)，從量計(jì)征。比如，窗戶、煙囪、陽臺(tái)或房間數(shù)目等。優(yōu)點(diǎn):管理相對(duì)簡(jiǎn)便缺點(diǎn):收入彈性不足，難以確保公平。六、財(cái)產(chǎn)稅的稅率（一）比例稅率一般財(cái)產(chǎn)稅，各國多采用比例稅率，稅率一般在1%左右。財(cái)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(jìn)稅率少數(shù)國家實(shí)行的是累進(jìn)稅率，通常稅率不超過3%。會(huì)根據(jù)家庭或個(gè)人的財(cái)產(chǎn)價(jià)值的不同適用不同的稅率。七、財(cái)產(chǎn)稅的稅收優(yōu)惠（一）用于公共事業(yè)很多國家對(duì)政府、宗教、教育、慈善等非營利性組織的財(cái)產(chǎn)免稅，通常也會(huì)對(duì)用于文化衛(wèi)生事業(yè)的土地，外國大使館、領(lǐng)事館占用的土地免稅。（二）對(duì)土地的合理利用為了鼓勵(lì)農(nóng)村土地的合理利用，各國通常會(huì)對(duì)農(nóng)業(yè)用地有較大的稅收優(yōu)惠。（三）對(duì)個(gè)別納稅人的直接減免許多國家對(duì)低收入者有不同的稅收減免方式。比如，對(duì)低收入納稅人繳納的財(cái)產(chǎn)稅可以按照一定額度在計(jì)算個(gè)人所得稅應(yīng)納稅額時(shí)給予扣除，應(yīng)納稅個(gè)人收入越高，可獲得的扣除額就會(huì)相應(yīng)越少，以減輕財(cái)產(chǎn)稅的累退性，紓困低收入家庭的稅收負(fù)擔(dān)。延期付稅，即允許老年人、殘疾人等低收入群體申請(qǐng)延期繳納財(cái)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(bǔ)償，即根據(jù)一定標(biāo)準(zhǔn)給予特定納稅人一定的撥款以補(bǔ)償其因納稅所發(fā)生的收入損失，能否得到撥款補(bǔ)償及得到的補(bǔ)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(huì)福利救濟(jì)與否。直接免稅，即對(duì)低收入者需繳納的財(cái)產(chǎn)稅直接免征。第二節(jié)英國財(cái)產(chǎn)稅

英國的財(cái)產(chǎn)稅主要由住宅稅和營業(yè)財(cái)產(chǎn)稅組成，是專門對(duì)房地產(chǎn)課征的稅種，是地方財(cái)政收入的重要來源。住宅稅和營業(yè)財(cái)產(chǎn)稅的收入一般用于地方基礎(chǔ)設(shè)施建設(shè)和教育事業(yè)，在地方經(jīng)濟(jì)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(jì)稅依據(jù)英國住宅稅的計(jì)稅依據(jù)為居民住宅的房產(chǎn)價(jià)值。根據(jù)地方稅法規(guī)定，地方政府定期對(duì)應(yīng)稅房產(chǎn)的價(jià)值進(jìn)行更新評(píng)估和分級(jí)。

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(cái)產(chǎn)稅一、納稅人美國一般財(cái)產(chǎn)稅的納稅人是擁有財(cái)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(fù)有無限納稅義務(wù)，需要就其境內(nèi)外的財(cái)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(duì)象美國一般財(cái)產(chǎn)稅的征稅對(duì)象是納稅人擁有的動(dòng)產(chǎn)和不動(dòng)產(chǎn)，主要以不動(dòng)產(chǎn)為主。不動(dòng)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(dòng)產(chǎn)包括設(shè)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(cái)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(yù)算支出規(guī)模和可征稅財(cái)產(chǎn)的估價(jià)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(duì)要高一些，有些地方的稅率還會(huì)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?yàn)椋菏?、?zhèn)委員會(huì)通過預(yù)算，各級(jí)政府根據(jù)各種預(yù)算收入和總支出的情況決定征收財(cái)產(chǎn)稅的數(shù)額，再根據(jù)評(píng)定的財(cái)產(chǎn)計(jì)稅價(jià)值確定財(cái)產(chǎn)稅的稅率。四、財(cái)產(chǎn)估價(jià)財(cái)產(chǎn)價(jià)值的估算是美國財(cái)產(chǎn)稅制度的核心，每一項(xiàng)財(cái)產(chǎn)的評(píng)估價(jià)值首先是由評(píng)估員根據(jù)財(cái)產(chǎn)市價(jià)進(jìn)行大致估算，法律規(guī)定按照一定的比例來制定評(píng)估價(jià)格，每一項(xiàng)財(cái)產(chǎn)的應(yīng)納稅額取決于稅率和財(cái)產(chǎn)評(píng)估價(jià)格。美國各地財(cái)產(chǎn)估價(jià)方式美國各地財(cái)產(chǎn)估價(jià)的基礎(chǔ)：不動(dòng)產(chǎn)市場(chǎng)價(jià)值、房地產(chǎn)租金價(jià)值、營業(yè)性動(dòng)產(chǎn)的重置價(jià)值或市場(chǎng)現(xiàn)值、不動(dòng)產(chǎn)原值等。各地方政府都擁有自己的財(cái)產(chǎn)估價(jià)部門，并且形成了系統(tǒng)的財(cái)產(chǎn)估價(jià)標(biāo)準(zhǔn)和估價(jià)方法體系。財(cái)產(chǎn)價(jià)值評(píng)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(cái)產(chǎn)的價(jià)格來進(jìn)行估價(jià)；二是成本法，即在歷史成本的基礎(chǔ)上根據(jù)折舊進(jìn)行調(diào)整，從而得出財(cái)產(chǎn)價(jià)值；三是收入法，是根據(jù)財(cái)產(chǎn)未來產(chǎn)生的凈收入現(xiàn)值來估算財(cái)產(chǎn)的價(jià)值。五、稅收優(yōu)惠美國一般財(cái)產(chǎn)稅的稅收優(yōu)惠主要是依據(jù)財(cái)產(chǎn)所有者類別，財(cái)產(chǎn)類別和財(cái)產(chǎn)用途制定的，各地對(duì)財(cái)產(chǎn)有全部豁免和部分免除財(cái)產(chǎn)稅義務(wù)，具體的有，對(duì)于政府擁有的建筑物免稅；學(xué)校和圖書館等等非營利機(jī)構(gòu)擁有的非營利性不動(dòng)產(chǎn)免稅；宗教慈善機(jī)構(gòu)擁有的房地產(chǎn)免稅；對(duì)于老年人和殘疾人實(shí)行稅額減免。六、征收管理

財(cái)產(chǎn)稅一般由地方政府的稅務(wù)部門負(fù)責(zé)統(tǒng)一征收，然后由各級(jí)政府根據(jù)分成比例從財(cái)產(chǎn)稅稅款中取得相應(yīng)份額。財(cái)產(chǎn)稅一般一年或半年征收一次。多數(shù)個(gè)人在繳納每月的房屋按揭時(shí)即將當(dāng)月的財(cái)產(chǎn)稅一起繳納到銀行，稅務(wù)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