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美国财政联邦制和财产税 American Fiscal Federalism and Property Taxation

美国财政联邦制和财产税 American Fiscal Federalism and Property Taxation. 满燕云博士 美国 印第安纳大学 公共管理与环境事务学院 经济与公共政策副教授 Dr. Joyce Yanyun Man Associate Professor of Economics and Public Policy School of Public and Environmental Affairs Indiana University 1315 E. Tenth Street Bloomington, IN 47405

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美国财政联邦制和财产税 American Fiscal Federalism and Property Taxation

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  1. 美国财政联邦制和财产税American Fiscal Federalism and Property Taxation 满燕云博士 美国印第安纳大学 公共管理与环境事务学院 经济与公共政策副教授 Dr. Joyce Yanyun Man Associate Professor of Economics and Public Policy School of Public and Environmental Affairs Indiana University 1315 E. Tenth Street Bloomington, IN 47405 812-855-9027 13818106620 (China) yman@indiana.edu Joyceyman@gmail.com August 7, 2006

  2. 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 级 政府之间是如何划分，分配 或分享公共收支和责任的。

  3. I. Fiscal Characteristics of Government美国政府的财政特征 Table 1: Governments in the U.S. (2002 census)

  4. Special Districts 3% School Districts 8% Cities/Townships/ Towns 9% Federal Counties 45% 6% State 29% 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) 特别区3% 学区8% 市/城/镇9% 联邦 45% 县6% 州 29%

  5. Table 2. Federal Government Expenditures (FY2001)联邦政府开支

  6. Table 3. State and Local Government Expenditures州和地方政府开支(FY2001)

  7. Figure 2: Federal Government Revenue 联邦政府收入(FY2001) 特许税 3% 其他 6% 社会保险税 33% 个人所得税 50% 企业所得税8%

  8. Figure 3: State and Local Government Revenue (FY2001) 州政府收入 其他收入 政府间的援助 水电收入 收费 财产税 机动车执照 企业所得税 个人所得税 销售税 地方政府收入 水电收入 其他收入 政府间的援助 收费 机动车执照 企业所得税 个人所得税 财产税 销售税

  9. II. 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

  10. III. The Logic of Fiscal Decentralization财政分权的逻辑 • 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 one’s 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

  11. IV. 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?

  12. Background 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 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

  13. 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

  14. Table 4: Trend 趋 势

  15. 财产 Table 5: 财产的范围和定义

  16. Table 6: Assessed Property Value by Type (1986) State assessed property value ($243 billion) (5%) Locally Assessed Property Value ($4575 billion) (95%) 由地方评估的财产价值 由州评估的财产价值 Personal Property (10%) 不动产 动产 住宅 单一家庭住宅 商业 工业 农业用地 空地

  17. 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 • Relative 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. 参与者Agent 规则 Rule 税收变量Tax Variable

  19. 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 value

  20. 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Comparative Sales Comparison • 多个类似财产的售价比较 Numerous, similar properties V = 10,000 + 37.5FT + 9000 Bath + 2000 BR + 2200 Garage If 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.

  22. 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 jurisdiction

  23. 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 value • 评估上诉 Appeals • 计算税率和税额Calculation of tax bills

  24. 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 Reassessment

  25. Table 8: 房地产税的行政周期(伊利诺伊州) 2002 2003 2001 Jan.1 (1/1) Supervisor of Assessment (Meets with Township assessors and delivers assessment books to them) Jan. – Apr. (1-4) County Treasurer (Prepares tax bills) Jan. – May (1-5) Township Assessors (Assess Property as of Jan. 1) May 1 (5/1) Taxpayer (Receives tax bill, payable June 1) June 1 (6/1) Supervisor of Assessment (Reviews, revises, publishes, assessments) June 1-Sept. 1 (6/1-9/1) County Treasurer (collects taxes and distributes money to local taxing units) June-September (6 -9) DOR (Issues tentative multiplier) Board of Review (Hears complaints, revises assessments and equalizes by class or township) DOR (Issues final multipliers) 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) December 31 (12/31) County Clerk (Computes rates and extends taxes)

  26. V. 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 unit

  27. 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

  28. 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

  29. 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 = $20,000,000 r = (E – NPR)/NAV = ($8,500,000 - $500,000)/ (150,000,000-20,000,000) = 6.15% or $6.15 per $100 assessed value

  30. 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 value Statutory Tax Rate VS. Effective Tax Rate 法定税率与有效税率

  31. 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. Coefficient of Dispersion离散系数 • Measures the extent of dispersion (absence of uniformity) in assessment ratios. Or, the extent to which effective property tax rates vary within a taxing unit CD = 100 {[ ( (Ai – M)) / n] / M} Where   CD = coefficient of dispersion  over i = 1 to n Ai = the assessment ratio for an individual property parcel M = the median assessment ratio for all parcels sampled n = number of parcels in the sample NOTE: The [ ] mean absolute value!

  33. VI. 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 Tax (regressive)与特宗销售税等同 Tax increase lower net capital return lower supply of housing, higher housing prices

  34. 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 owners bear tax burden Tax is capitalized into lower property value Property tax is a wealth tax on property owners

  35. VII: Property Tax and School Financing财产税和学校教育经费 Table 9: Expenditures on education in U.S., 1997-98 美国教育开支

  36. Efficiency 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 education?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 formula On Efficiency: Property tax revolt, lower school funding, declining school quality

  37. 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移到住宅房地产 VIII: 财产税改革Property Tax Reform Critics of Property Tax 对财产税批评

  38. Tax Revolts 抗税 During the Great Depression Income 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 1980s In 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 tax

  39. Property 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

  40. 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

  41. 3. 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

  42. IX: 美国财产税的经验与教训Experiences and Lessons from American Property Tax • 应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 differences in assessments among counties

  43. 商用财产的有效税率高于住宅 Higher effective tax rates on business property than residential property 7.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 tax 8.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 effective 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. 11.对制造业财产用较低的税率,因为一半是动产Manufacturing’s 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 higher 13.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 tax on housing is higher in rate than any other generally used American consumption tax except tax on gas, tobacco and liquor. 14.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 properties 15.美国大都市郊区财产税最高,也增长最快Highest and most rapidly rising property tax rates in US have been found in suburbs of the largest metropolitan areas. 16.对老年人,残疾人,退伍军人及确实有困难的特定人群降低税务provide tax relief to a special group of taxpayers including the senior citizens, the disabled, veterans and those trully in hardship.

  45. X. 中国的财产税政策问题Policy Issues In China • 由哪级政府来确定法定财产税率？是中央政府,省政府还是城镇政府？Who should establish the tax rate? Central government, provincial government or counties and cities? (2) 税率应该定多高？How high shall the tax rate be? (3) 财产税基该定多广？How broad should the property tax base be? (4) 财产税是否应公平合理,是否与纳税人收入成正比？Is property tax equitable and progressive? (5) 财产税是否应与由其支付的公共开支及纳税人的获利相对应？Is property tax well related to the benefits received from public expenditure financed by property tax?

  46. (6)是否用财产税作为从富人向穷人进行财富再分配的工具 Will the property tax be used as a tool to redistribute wealth from the rich to the poor? (7) 是否用财产税来调节对房地产业的投资环 境？Does the property tax discourage investment in the social necessity such as housing? (8) 财产税对经济有哪些影响和冲击? What are the economic effects and impacts? (9) 如何提高税收管理质量? How to improve quality of administration? (10) 如何处理地区之间税收不平衡？How to handle regional revenue disparity?

  47. Thank You, Everyone! 谢谢大家 !

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