美国财政联邦制和财产税.pptx

美国财政联邦制和财产税American Fiscal Federalism and Property Taxation;财政联邦制 Fiscal Federalism; I. Fiscal Characteristics of Government美国政府的财政特征;Figure 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);Table 2. Federal Government Expenditures (FY2001)联邦政府开支 ;Table 3. State and Local Government Expenditures 州和地方政府开支(FY2001);Figure 2: Federal Government Revenue 联邦政府收入 (FY2001) ;Figure 3: State and Local Government Revenue (FY2001);II. Evolution of Fiscal Federalism in the U.S. 美国财政联邦制的演变;III. The Logic of Fiscal Decentralization财政分权的逻辑;IV. The Property Tax: Structures and Administration 财产税: 结构和管理;Background 背景;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;Table 4: Trend 趋 势 ;15; ;Table 6: Assessed Property Value by Type (1986);为什么征收财产税？Why Tax Property?;;财产评估标准The Standard for Property Appraisal ;三种决定财产评估价值的方法Three Approaches to Determination of Appraised Value of Property;收入法 Income Approach 产生收入的财产 Income producing properties 20 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 = 20,000/1.08^t = $212,072, where t= 0 to 19. 成本法 Cost Approach 适用于新建和特殊目的财产New construction and special-purpose properties Cost of producing a new structure with similar attributes minus depreciation. ;什么是评估名册？ What is an assessment roll?;编撰评估名册的步骤Steps Involved in Compiling An Assessment Roll;更新评估名册Updating Assessment Roll;Table 8: 房地产税的行政周期(伊利诺伊州);V. 计算税率和税额Calculation of Rates and Tax Bills;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, deductions ; 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 - Nonproperty tax revenues (NPR)]/ the net assessed value of the taxing unit (NAV) r = (E – NPR)/NAV ;例 证 Example;Statutory Tax Rate VS. Effective Tax Rate 法定税率与有效税率; 财产Property A 财产