美国财政联邦制和财产税课件

1、美国财政联邦制和财产税课件美国财政联邦制和财产税课件财政联邦制 Fiscal FederalismIt describes the ways in which revenues and responsibilities are divided, assigned, or shared among different levels of government within a given country. 它描述在一个特定的国家内各 级 政府之间是如何划分，分配 或分享公共收支和责任的。2财政联邦制 Fiscal FederalismIt des I. Fiscal Characteristic

2、s of Government美国政府的财政特征Level/Type NumberFederal 联邦 States and D.C.州和DC Territorial 属地Counties/Parishes县/教区Cities/Towns/Townships市/城/镇School Districts学区Special Districts特别区Total 共计 1 51 5 3,03419,42913,50635,052 87,525Table 1: Governments in the U.S. (2002 census)3 I. Fiscal Characteristics of Figur

3、e 1: Percentage of Expenditure in Total Government Outlay by Level of Governments 各级政府占总开支的百分比 (FY 2001)Federal45%State29%Counties6%School Districts8%Special Districts3%Cities/Townships/Towns 9%联邦 45% 州 29%县6%市/城/镇9%学区8%特别区3%4Figure 1: Percentage of ExpendTable 2. Federal Government Expenditures (FY

4、2001)联邦政府开支 Programs/Functions$ Billions % Social Security 社会安全保障$43323%National Defense 国防 30616Income Security 收入安全保障 27015Medicare 医疗保障 21712Net Interest 纯利息 20611Health 健康 1729Education and Training 教育和训练 573Transportation 交通运输 543Others 其他 1498Total Outlay 总计费用额1,8641005Table 2. Federal Governm

5、ent ExTable 3. State and Local Government Expenditures 州和地方政府开支(FY2001)Programs/FunctionsState Gov. $billion %Local Gov.$billion %Social Security& Income Support 社会和收入安全保障$286 24%$109 10%Education 教育$152 13%$419 39%Transportation 交通运输$68 6%$61 6%Public Safety 公共安全$54 5%$97 9%Envir. & Housing 环境与住房$2

6、7 2%$95 9%Government Admin. 政府行政$36 3%$48 5%Interest on Debt 债务利息$31 2%$43 4%Intergov. Exp. 政府间的开支$350 30%$11 1%Others 其他$181 15%$187 17%Total Outlay 总计费用额$1,186 100%$1,070 100%6Table 3. State and Local GoverFigure 2: Federal Government Revenue 联邦政府收入 (FY2001) 个人所得税 50%企业所得税8%社会保险税 33%特许税 3%其他 6%7Fi

7、gure 2: Federal Government RFigure 3: State and Local Government Revenue (FY2001)财产税财产税销售税销售税个人所得税个人所得税地方政府收入州政府收入政府间的援助政府间的援助机动车执照机动车执照企业所得税企业所得税收费收费水电收入水电收入其他收入其他收入8Figure 3: State and Local GoveII. Evolution of Fiscal Federalism in the U.S. 美国财政联邦制的演变The first Century of American Federalism 美国联邦制

8、建立初期16th Amendment in 1913 (Federal income tax) and WWI 征收联邦所得税和第二次世界大战3. The Depression of the 1930s大萧条4. New Federalism since 1950 新联邦制Deregulation 减低政府干预Privatization 私有化Devolution 放权9II. Evolution of Fiscal FederaIII. The Logic of Fiscal Decentralization财政分权的逻辑Economic Efficiency 经济效率Variations

9、in individual preferences and tastes. 趣味和需求的多样性Benefits of social goods are spatially limited. 社会商品益处的空间局限性2. Positive Competition (Tiebout Model)“Voting with ones foot” 地方政府之间良性竞争3. Value of innovation and experimentation. 创新和实验4. Political Value and Government Accountability政治民主化和政府责任制10III. The L

10、ogic of Fiscal DecenIV. The Property Tax: Structures and Administration 财产税: 结构和管理The Role of Property Tax in State and Local Government Finance财产税在州和地方政府财务中的角色Why Tax Property? 为什么征收财产税?What Are Taxed? 征税的对象是什么？How to Define Tax Base? 怎么定义税基?At What Rate? 以什么税率?How to Administer? 如何管理?11IV. The Pro

11、perty Tax: StructurBackground 背景Among the oldest taxes: Levied on land in Athens in 596 B.C. Roman applied to land and personal property 最早的税种之一 . 公元前596 年时雅典对土地征收财产税，罗马对土地和动产征收财产税 Adopted in the mid-17th century colonial government on “visible estate” 17 世纪英属北美殖民地政府对“可见财产”征财产税A primary form of tax

12、on wealth (besides Poll tax, Estate and Inheritance tax, Gift tax)除人头税, 遗产税和馈赠税之外，对财富的一种主要征税形式 12Background 背景Among the oldest Figure 4: Property Tax Revenue as a Percentage of Total Tax Revenue by Level of Government, 2001各级政府财产税占总税收的百分比 2001 年州和地方政府州政府县市镇学区特别区13Figure 4: Property Tax RevenueTable

13、4: Trend 趋 势 财政年份Fiscal Year总财产税Total property tax ($bil)占州与地方税收百分比% of S-L tax占地方税收百分比% of local Tax占国民总产值百分比% of GDP1934 年41 亿美元75%92.5%6.3%2001 年2637 亿美元29%72%2.5%14Table 4: Trend 趋 势 财政年份Fiscal 1517 Property不动产Real property 动产Personal Property土地Land增设物Improvements有形财产Tangible无形财产Intangible农业 Agr

14、icultural自用住宅Owner-occupied residential出租Rental商业Commercial工业Industrial水电设施utility空地Vacant lots财产Table 5: 财产的范围和定义 16Property不动产动产土地增设物有形财产无形财产农业 ATable 6: Assessed Property Value by Type (1986)Real Property(85%) Residential(52%)Commercial (15%)Industrial (6%)Farm Acreage (6%)Vacant lots (4%)Single-

15、family houses(45%)State assessed property value($243 billion)(5%)Locally Assessed Property Value($4575 billion)(95%)Personal Property (10%)由州评估的财产价值由地方评估的财产价值不动产动产住宅单一家庭住宅商业 工业农业用地 空地17Table 6: Assessed Property Val为什么征收财产税？Why Tax Property?Ability to Pay Principle 支付能力原则Benefit Principle 获利原则 Relat

16、ive Immobility of the Tax Base and Stable Revenue Source 税收基础相对不变和稳定的收入来源Easy to Administer Efficiently and Effectively 容易高效率地和有效地执行Visible tax base and tax burden to ensure accountability 明显税基和税务负担促进地方政府行政管理责任制not possible to export tax burden to nonresidents 不易将税务负担转嫁非居民18为什么征收财产税？Why Tax Property

17、?Abi真正市场价值True Market Value评估比例规则Assess Ratio RuleExemption应税价值Taxable Value评估员Assessor税率与税收限额Rate & Tax Limit规则选举机构或公投Ruling Elected Body or Referendum财产税征收Property Tax Levy财产税政府收入Property Tax Revenue征税官Tax Collector税收变量Tax Variable规则 Rule参与者Agent19真正市场价值评估比例规则应税价值评估员税率与税收限额规则选举财产评估标准The Standard f

18、or Property Appraisal 什么是财产评估？What is property appraisal?市场价值标准 Market value standard: best and highest possible use 最佳和最高使用价值资本价值, 出租价值, 土地位置价值多种形式 Variations on a theme使用价值 Value in use市场价值之外的因素 Something other than market value20财产评估标准The Standard for Proper三种决定财产评估价值的方法Three Approaches to Determ

19、ination of Appraised Value of Property 售价比较法 Comparative Sales Comparison多个类似财产的售价比较 Numerous, similar propertiesV = 10,000 + 37.5FT + 9000 Bath + 2000 BR + 2200 GarageIf FT(面积) =1500, Bath(浴室) = 2, BR(卧室)=3, Garage(车库)=2, Estimated V = $10000+ $37.5*2000 + $9000*2 +$2000*3 + $2200*2 = $94,650.21三种决

20、定财产评估价值的方法Three Approaches收入法 Income Approach产生收入的财产 Income producing properties20 unit apartment, each unit rent =500 /month, Total rent (租金)= 500*12*20 =$120,000. Cost(成本)=100,000. Net income = 20,000; Year = 20; r= 8%; PV = 20,000/1.08t = $212,072, where t= 0 to 19.成本法 Cost Approach 适用于新建和特殊目的财产N

21、ew construction and special-purpose propertiesCost of producing a new structure with similar attributes minus depreciation.22收入法 Income Approach24什么是评估名册？ What is an assessment roll?评估名册是指一个管辖区内对财产所有人分别征收财产税的根据Basis on which the property tax levy is allocated among property owners within a jurisdict

22、ion23什么是评估名册？ What is an assessmen编撰评估名册的步骤Steps Involved in Compiling An Assessment Roll对房产地点和产权人的确认Locate and identify建立数据库 Inventory评估价值 Estimate value确定可予征收的范围 Determine extent of taxability计算评估价值 Calculate assessed value 编撰和确认评估名册 Prepare and certify roll通知财产所有人评估价值 Notify owners of assessed va

23、lue评估上诉 Appeals计算税率和税额 Calculation of tax bills24编撰评估名册的步骤Steps Involved in Co更新评估名册Updating Assessment Roll周期性全面评估 Mass Cyclical Assessment分批评估 Segmental Assessment每年再评估 Annual Reassessment25更新评估名册Updating Assessment RolTable 8: 房地产税的行政周期(伊利诺伊州)2001Jan.1 (1/1)Supervisor of Assessment(Meets with Tow

24、nship assessors and delivers assessment books to them)Jan. May (1-5)Township Assessors(Assess Property as of Jan. 1)June 1 (6/1)Supervisor of Assessment(Reviews, revises, publishes, assessments)June-September (6 -9)DOR(Issues tentative multiplier)Board of Review(Hears complaints, revises assessments

25、 and equalizes by class or township)DOR(Issues final multipliers)December 31 (12/31)County Clerk(Computes rates and extends taxes)Jan. Apr. (1-4)County Treasurer(Prepares tax bills)May 1 (5/1)Taxpayer(Receives tax bill, payable June 1)June 1-Sept. 1 (6/1-9/1)County Treasurer(collects taxes and distr

26、ibutes money to local taxing units)Sept.1 Dec. 31 (9/1-12/31)County Treasurer(Collects taxes, prepares delinquency lists. Prepares final report. Files statement of unpaid taxes)Nov. Dec. (11-12)County Clerk(Property Assessment books)2002200326Table 8: 房地产税的行政周期(伊利诺伊州)2001JV. 计算税率和税额Calculation of Ra

27、tes and Tax Bills法定税率一般在地方政府常规预算程序中确立Rates generally established as part of the regular budget process法定税率每年通过一次 Rate is annually adopted 确定法定税率的数据 Data used to set rate批准或提交的总开支计划Total of approved or proposed expenditure plans非财产税收入总估算Total estimate of nonproperty tax revenue财产税收 The property tax l

28、evy税收单位评估净值 The net assessed value of the taxing unit27V. 计算税率和税额Calculation of Rate评估净值= 总评估值（减）豁免，减免与折扣Net Assessed Value = Gross Assessed Value minus exemptions, abatements, deductions28评估净值= 总评估值（减）豁免，减免与折扣Net Ass法定税率= 计划支出 （减）非财产税入（除以）税收单位的评估净值 Statutory Tax Rate= Planned expenditures - Nonprop

29、erty tax revenues (NPR)/the net assessed value of the taxing unit (NAV)r = (E NPR)/NAV2931例 证 Example计划支出 E = $8,500,000非财产税 收入 NPR = $500,000评估价值 AV = $150,000,000减扣评估价值 Deducted AV = $20,000,000r = (E NPR)/NAV = ($8,500,000 - $500,000)/ (150,000,000-20,000,000) = 6.15% or $6.15 per $100 assessed v

30、alue30例 证 Example计划支出 E = $8,500,000Statutory Tax Rate VS. Effective Tax Rate 法定税率与有效税率有效税率 = 财产税/ 市场价值= 法定税率 (乘以)评估比率t = (r*AV)/MV = r * (AV/MV) “AV/MV” 是评估比率，即评估价值与市场价值的比率Effective Tax Rate = Tax Payment (T)/ Market Value (MV) Where AV/MV is assessment ratio, the ratio of assessed to market value3

31、1Statutory Tax Rate VS. Effecti财产Property A财产Property B市场价值Market value$120,000$200,000评估价值AV $60,000$80,000评估率Assess Ratio 50%40%法定税率 tax rate (r) 6%6%税额Tax bill$3,600$4,800有效税率Effective rate 3% 2.4%32财产Property A财产Property B3Coefficient of Dispersion离散系数Measures the extent of dispersion (absence o

32、f uniformity) in assessment ratios. Or, the extent to which effective property tax rates vary within a taxing unitCD = 100 ( (Ai M) / n / M Where CD = coefficient of dispersion over i = 1 to n Ai = the assessment ratio for an individual property parcelM = the median assessment ratio for all parcels

33、sampledn = number of parcels in the sampleNOTE: The mean absolute value!33Coefficient of Dispersion离散系数MVI. Who Bears the Tax Burden谁承担财产税负？Benefit Tax与受益等同 Fiscal Capitalization: Tax and Expenditures are capitalized into property value 财政资本化Fiscal Zoning 财政分区Traditional View: Property Tax As Excise

34、 Tax (regressive)与特宗销售税等同Tax increaselower net capital return lower supply of housing, higher housing prices34VI. Who Bears the Tax Burden谁New View: Property Tax As capital Tax (progressive) 与资本税等同Tax increases Capital flight from real estate to other sectors Lower net capital return All property ow

35、ners bear tax burdenTax is capitalized into lower property value Property tax is a wealth tax on property owners 35New View: Property Tax As capiVII: Property Tax and School Financing 财产税和学校教育经费K-12 education, total 中小学教育$377 billionHigher education高等教育$246 billionPublic spending for elementary & se

36、condary education 中小学教育政府开支Federal 联邦政府State 州政府Local 地方政府$326 billion22.2 (7%)157.6 (48%)146.1 (45%)Table 9: Expenditures on education in U.S., 1997-98 美国教育开支36VII: Property Tax and School FEfficiency and Equity Issues of School Finance与学校教育经费 来源相关的效率和平等问题How localized are the social benefits of ed

37、ucation? 教育的社会效益地方化的程度如何？To what extent are these benefits, measured in educational quality captured in housing prices?在何种程度上这些以教育质量来衡量的社会效益体现在房价上？On Equity: Equalization by State through state aid formulaOn Efficiency: Property tax revolt, lower school funding, declining school quality37Efficiency

38、and Equity Issues oVIII: 财产税改革 Property Tax Reform管理不善 Unfair Administration (violate horizontal equity)有效税率不一致,相似的物产税务负担不相似与获利缺乏关连 Lack of correlation with benefits与收入不成正比 Regressivity Shifting property tax burden from commercial and industrial real estate to residential real estate 财产税负担从商业和工业房地产转

39、移到住宅房地产Critics of Property Tax 对财产税批评38VIII: 财产税改革 Property Tax ReforTax Revolts 抗税During the Great DepressionIncome falls by 33%, falling property value, delinquency rates 26.3% in 1933, heavy reliance on property tax. 16 states enacted property tax limitation, enacted sales and income taxes.In 197

40、0s and 1980sIn 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 tax39Tax Revolts 抗税D

41、uring the GreatProperty Tax Reform Measures 财产税改革措施1. Limits and Control 限制和控制Limit on the change in assessed value (e.g. acquisition-based)对财产评估价值增长设限对法定财产税率设限statutory property tax rate limit 冻结财产税率增长 property tax rate freeze 对财产税收设限property tax levy 地方支出封顶 local expenditure lid 40Property Tax Ref

42、orm Measures 2. More state role 州政府更多介入 Increased state aid in school finance增加州政府对学校财务补助 Increased sales tax rate and user charges and fees or levy local sales and income taxes 提高销售税率和收费标准或征收地方销售税和所得税 Increased state role in the assessment and rate setting process 增强州政府在评估和税率设置过程中的作用 412. More stat

43、e role 州政府更多介入433. Classification: taxing business property more heavily 分类征税4. Homestead exemptions 宅基豁免5. Tax credit or rebate (e.g. circuit breakers): deduct from state income tax 减免或折扣6. Deferral 延期423. Classification: taxing busiIX: 美国财产税的经验与教训Experiences and Lessons from American Property Tax应

44、设立较大的评估单位Larger primary assessment units聘用数量充分和高素质的地方工作人员Better staff at the local level州以集中评估的方式更多参与More state participation in the form of central assessment把财产税基限制在最容易辨认的财产种类Narrow the tax base to those classes of property which can be most easily discovered降低在不同区域内的评估差异 Equalization of differenc

45、es in assessments among counties43IX: 美国财产税的经验与教训Experiences an商用财产的有效税率高于住宅 Higher effective tax rates on business property than residential property7.征收非财产税(如地方销售税和所得税)来减轻对财产税的依赖Adopting supplemental state nonproperty taxes to lessen dependents on property tax8.在几乎所有州,农业财产有效税率低于非农业财产有效税率Lower effe

46、ctive tax rate on farm real property than on nonagricultural real property in nearly all states.在非农业商业财产中，对采矿与伐木用较低的税率,银行,保险公司和宾馆用较高税率Among nonfarm business, low tax rate on mining and logging, higher rates on banks, insurance companies, and hotels.动产财产税率低与不动产税率Lower property tax rates on personal property than real property business.44商用财产的有效税率高于住宅4611.对制造业财产用较低的税率,因为一半是动产 Manufacturings property is taxed lower because half are personal property.12. 对交通和公共水电财产收较高的税Transportation and public utility are taxed higher13. 房产税率高于美国其他常用的销售税（除汽油税，烟 酒税之外）Property