美国财政联邦制和财产税.pptx

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1、美国财政联邦制和财产税美国财政联邦制和财产税American Fiscal Federalism and Property Taxation满燕云博士满燕云博士美国美国印第安纳大学印第安纳大学公共管理与环境事务学院公共管理与环境事务学院经济与公共政策副教授经济与公共政策副教授Dr. Joyce Yanyun Man Associate Professor of Economics and Public PolicySchool of Public and Environmental Affairs Indiana University1315 E. Tenth StreetBloomingto

2、n, IN 47405812-855-902713818106620 (China)ymanindiana.eduJAugust 7, 20061财政联邦制财政联邦制 Fiscal Federalism It 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它描述在一个特定的国家内各 级级 政府之间政府之间是如何划分

3、，分配是如何划分，分配 或分享公共收支和责任或分享公共收支和责任的。的。2 I. Fiscal Characteristics of Government美国政府的财政特征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: Go

4、vernments in the U.S. (2002 census)3Figure 1: Percentage of Expenditure in Total Government Outlay by Level of Governments 各级政府占总开支的百分比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%联邦联邦 45% 州州 29%县县6%市市/城城/镇镇9%学区学区8%特别区特别区3%4Table 2.

5、Federal Government Expenditures (FY2001)联邦政府开支联邦政府开支 Programs/Functions$ Billions % Social Security 社会社会安全保保障$43323%National Defense 国防 30616Income Security 收入安全保障 27015Medicare 医疗保障医疗保障 21712Net Interest 纯利息纯利息 20611Health 健康健康 1729Education and Training 教育和训练教育和训练 573Transportation 交通运输交通运输 543Oth

6、ers 其他 1498Total Outlay 总计费用额总计费用额1,8641005Table 3. State and Local Government Expenditures 州和地方政府开支州和地方政府开支(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 教育教育$152 13%$419 39%Transportation 交通运输$68 6%$61 6%Public

7、Safety 公共安全公共安全$54 5%$97 9%Envir. & Housing 环境与住房环境与住房$27 2%$95 9%Government Admin. 政府行政政府行政$36 3%$48 5%Interest on Debt 债务利息债务利息$31 2%$43 4%Intergov. Exp. 政府间的开支政府间的开支$350 30%$11 1%Others 其他其他$181 15%$187 17%Total Outlay 总计费用额总计费用额$1,186 100%$1,070 100%6Figure 2: Federal Government Revenue 联邦政府收入联邦

8、政府收入 (FY2001) 个人所得税个人所得税 50%企业所得税企业所得税8%社会保险税社会保险税 33%特许税特许税 3%其他其他 6%7Figure 3: State and Local Government Revenue (FY2001)财产税财产税财产税财产税销售税销售税销售税销售税个人所得税个人所得税个人所得税个人所得税地方政府收入地方政府收入州政府收入州政府收入政府间政府间的援助的援助政府间政府间的援助的援助机动车机动车执照执照机动车机动车执照执照企业所得税企业所得税企业所企业所得税得税收费收费收费收费水电收入水电收入水电收入水电收入其他收入其他收入其他收入其他收入8II. E

9、volution of Fiscal Federalism in the U.S. 美国财政联邦制的演变美国财政联邦制的演变1.The first Century of American Federalism 2.美国联邦制建立初期2.16th 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

10、9III. The Logic of Fiscal Decentralization财政分权的逻辑财政分权的逻辑1.Economic Efficiency 经济效率Variations 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

11、experimentation. 创新和实验4. Political Value and Government Accountability政治民主化和政府责任制10IV. The Property Tax: Structures and Administration 财产税财产税: 结构和管理结构和管理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? 为什么征收财产税为什么征收财产税?What Are Taxed? 征税

12、的对象是什么？征税的对象是什么？How to Define Tax Base? 怎么定义税基怎么定义税基?At What Rate? 以什么税率以什么税率?How to Administer? 如何管理如何管理?11Background 背景背景Among the oldest taxes: Levied on land in Athens in 596 B.C. Roman applied to land and personal property 最早的税种之一最早的税种之一 . 公元前公元前596 年时雅典对土地征收财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产税，罗马对土地和

13、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世纪英属北美殖民地政府对“可见财产可见财产”征财产征财产税税A primary form of tax on wealth (besides Poll tax, Estate and Inheritance tax, Gift tax)除人头税除人头税, 遗产税和馈赠税之外，对财富的一种主要遗产税和馈赠税之外，对财富的一种主要征税形式征税形式 12Figure 4: Property Tax Revenue

14、 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各级政府财产税占总税收的百分比 2001 年年州和地方政府州和地方政府州政府州政府县县市镇市镇学区学区特别区特别区13Table 4: Trend 趋趋 势势 财政年份财政年份Fiscal Year总财产税总财产税Total property tax ($bil)占州与占州与地方税地方税收百分收百分比比% of S-L tax占地方占地方税收百税收百分比分比% of local Tax占国民总占国民总产值百分产值百分比比% of GD

15、P1934 年41 亿美元 75%92.5%6.3%2001 年2637 亿美元29%72%2.5%1415 Property不动产不动产Real property 动产动产Personal Property土地土地Land增设物增设物Improvements有形财产有形财产Tangible无形财产无形财产Intangible农业农业 Agricultural自用住宅自用住宅Owner-occupied residential出租出租Rental商业商业Commercial工业工业Industrial水电设施水电设施utility空地空地Vacant lots财财产产Table 5: 财产的范

16、财产的范围和定义围和定义 16Table 6: Assessed Property Value by Type (1986)Real Property(85%) Residential(52%)Commercial (15%)Industrial (6%)Farm Acreage (6%)Vacant lots (4%)Single-family houses(45%)State assessed property value($243 billion)(5%)Locally Assessed Property Value($4575 billion)(95%)Personal Propert

17、y (10%)由州评估的由州评估的财产价值财产价值由地方评由地方评估的财产估的财产价值价值不动产不动产动产动产住宅住宅单一家庭住宅单一家庭住宅商业商业 工业工业农业用地农业用地 空地空地17为什么征收财产税？为什么征收财产税？Why Tax Property?1.Ability to Pay Principle 支付能力原则支付能力原则2.Benefit Principle 获利原则获利原则 3.Relative Immobility of the Tax Base and Stable Revenue Source 税收基础相对不变税收基础相对不变和稳定的收稳定的收入来源来源4.Easy t

18、o Administer Efficiently and Effectively 容易高效率地和有效地执行5.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6.not possible to export tax burden to nonresidents 不易将税务负担转嫁非居民18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

19、 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财产评估标准财产评估标准The Standard for 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

20、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 value20三种决定财产评估价值的方法三种决定财产评估价值的方法Three Approaches to Determination of Appraised Value of Property 售价比较法售价比较法 Comparative Sales Comparison 多个类似财产的售价比较多个类似财产的售价比较 Numerous, similar propertiesV = 10,000

21、 + 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 收入法收入法 Income Approach 产生收入的财产产生收入的财产 Income producing properties20 unit apartment, each unit rent =500 /month, Total rent (租

22、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New construction and special-purpose propertiesCost of producing a new structure with similar attributes minus depreciation.22什么是评估名册？ What

23、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 jurisdiction23编撰评估名册的步骤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 评评估价值 Estimate value 确定可予征收的范围 Determine e

24、xtent 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 value 评估上诉 Appeals 计算税率和税额 Calculation of tax bills24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 Reassessment25Table

25、 8: 房地产税的行政周期房地产税的行政周期(伊利诺伊州伊利诺伊州)2001Jan.1 (1/1)Supervisor of Assessment(Meets with Township 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

26、-9)DOR(Issues tentative multiplier)Board of Review(Hears complaints, revises assessments 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 ta

27、x bill, payable June 1)June 1-Sept. 1 (6/1-9/1)County Treasurer(collects taxes and distributes 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(Prope

28、rty Assessment books)2002200326V. 计算税率和税额计算税率和税额Calculation of Rates 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

29、收入总估算Total estimate of nonproperty tax revenue 财产税收 The property tax levy 税收单位评估净值 The net assessed value of the taxing unit27评估净值评估净值= 总评估值（减）豁免，减免与折总评估值（减）豁免，减免与折扣扣Net Assessed Value = Gross Assessed Value minus exemptions, abatements, deductions28法定法定税率税率= 计划支出计划支出 （减）（减） 非财产税入非财产税入 （除以）税收单位的评估净值

30、（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)/NAV29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)/

31、 (150,000,000-20,000,000) = 6.15% or $6.15 per $100 assessed value30Statutory Tax Rate VS. Effective Tax Rate 法定法定税率税率与与有效税率有效税率有效税率有效税率 = 财产税财产税/ 市场价值市场价值= 法定法定税率税率 (乘以乘以)评估比率评估比率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/

32、MV is assessment ratio, the ratio of assessed to market value31财产财产Property A财产财产Property B市场价值市场价值Market value$120,000$200,000评估价值评估价值AV $60,000$80,000评估率评估率Assess Ratio 50%40%法定法定税率税率 tax rate (r) 6%6%税额税额Tax bill$3,600$4,800有效税率有效税率Effective rate 3% 2.4%32Coefficient of Dispersion离散系数 Measures th

33、e extent of dispersion (absence of 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

34、assessment ratio for all parcels sampledn = number of parcels in the sampleNOTE: The mean absolute value!33VI. Who Bears the Tax Burden谁承担财产税负？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

35、Tax As Excise Tax (regressive)与特宗销售税等同Tax increaselower net capital return lower supply of housing, higher housing prices34New 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 owners bear tax bu

36、rdenTax is capitalized into lower property value Property tax is a wealth tax on property owners 35VII: Property Tax and School Financing 财产税和学校教育经费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 & secondary education 中小学教育政府开支Federal 联

37、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 美国教育开支美国教育开支36Efficiency and Equity Issues of School Finance与学校教育经费与学校教育经费 来源相关的效率和平等问题来源相关的效率和平等问题 How localized are the social benefits of education? 教育的社会效益地方化的程度如教育的社会效益地方化的程度如何？何

38、？ 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？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 quality37VIII:

39、财产税改革财产税改革 Property Tax Reform管理不善 Unfair Administration (violate horizontal equity)有效税率有效税率不一致,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移到住宅房地产Critics o

40、f Property Tax 对对财产税财产税批评批评38Tax Revolts 抗税抗税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 1970s and 1980sIn California, Inflation,

41、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 tax39Property Tax Reform Measures 财产税改革财产税改革措施措施1. Limits

42、and Control 限制和控制限制和控制 Limit on the change in assessed value (e.g. acquisition-based)对对财产评估价值财产评估价值增长增长设限设限 对对法定财产税率法定财产税率设限设限statutory property tax rate limit 冻结冻结财产税率财产税率增长增长 property tax rate freeze 对对财产税收财产税收设限设限property tax levy 地方支出封顶地方支出封顶 local expenditure lid 402. More state role 州政府更多介入州政府

43、更多介入 Increased state aid in school finance增加州政府对学校财务补助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提高销售税率和收费标准或或征收地方销售税和所得税征收地方销售税和所得税 Increased state role in the assessment and rate setting process 增强州政府在评增强州政府在评估和税率设置过程中的作用估和税率设置过程

44、中的作用 413. Classification: taxing business property more heavily 分类征税分类征税4. Homestead exemptions 宅基豁免宅基豁免5. Tax credit or rebate (e.g. circuit breakers): deduct from state income tax 减减免免或折扣或折扣6. Deferral 延期延期42IX: 美国财产税的经验与教训美国财产税的经验与教训Experiences and Lessons from American Property Tax1. 应设立应设立较大较大的

45、的评估单位评估单位L a r g e r p r i m a r y assessment units2. 聘用数量充分和高素质的聘用数量充分和高素质的地方工作人员地方工作人员Better staff at the local level3. 州以集中评估的方式州以集中评估的方式更更多参与多参与More state participation in the form of central assessment4. 把把财产财产税税基基限制在限制在最容易最容易辨认辨认的财产种类的财产种类Narrow the tax base to those classes of property which

46、can be most easily discovered5. 降低在不同区域内的评估差异降低在不同区域内的评估差异 Equalization of differences in assessments among counties436. 商用财产的有效税率高于住宅商用财产的有效税率高于住宅7. Higher effective tax rates on business property than residential property7. 征收征收非财产税非财产税(如地方销售税和所得税如地方销售税和所得税)来来减轻对财产税的依赖减轻对财产税的依赖Adopting supplementa

47、l state nonproperty taxes to lessen dependents on property tax8. 在几乎所有州在几乎所有州,农业财产有效税率低于非农农业财产有效税率低于非农业财产有效税率业财产有效税率Lower effective tax rate on farm real property than on nonagricultural real property in nearly all states.9. 在非农业商业财产中，在非农业商业财产中，对对采矿与伐木用较采矿与伐木用较低的税率低的税率,银行银行,保险公司和宾馆用较高税保险公司和宾馆用较高税率率A

48、mong nonfarm business, low tax rate on mining and logging, higher rates on banks, insurance companies, and hotels.10.动产财产税率动产财产税率低与低与不动产税率不动产税率Lower property tax rates on personal property than real property business.4411.对对制造业财产用较低的税率制造业财产用较低的税率,因为一半是动因为一半是动产产 Manufacturings property is taxed lower

49、 because half are personal property.1 2 . 对对 交 通 和 公 共 水 电 财 产 收 较 高 的 税交 通 和 公 共 水 电 财 产 收 较 高 的 税Transportation and public utility are taxed higher13. 房产税率高房产税率高于于美国其他常用的美国其他常用的销售销售税（除税（除汽油税，烟汽油税，烟 酒税之外）酒税之外）Property tax on housing is higher in rate than any other generally used American consumpti

50、on tax except tax on gas, tobacco and liquor. 14. 城市和城市财产的有效税率较高城市和城市财产的有效税率较高 Higher effective tax rate increase in urban areas and on urban-type properties15. 美国大都市郊区财产税最高美国大都市郊区财产税最高,也也增长最快增长最快Highest and most rapidly rising property tax rates in US have been found in suburbs of the largest metro