Essay代写：British property tax policy－r51due

下面为大家整理一篇优秀的essay代写范文- British property tax policy，供大家参考学习，这篇论文讨论了英国房地产税的征收政策。上世纪90年代，英国实行了住房财产税与营业房屋税相结合的房地产税收体系，这一体系经过近20年的运行，表现出优于以往不动产税制的若干特点。作为不动产保有环节的税种，住房财产税及营业房屋税在全国税收中占有重要地位。英国地方政府坚持以支定收的财政预算原则，拥有简便易行的住房财产税计税方法，统一将住宅价值分级，并结合地方情况确定具体税额，既保证了税收统一，又适应各地的不同情况。

Britain's real estate market has attracted a large number of overseas investors. The most important factor is its complete, efficient and transparent real estate tax system. In the United Kingdom, the real estate tax on real estate possession includes two types: housing property tax and business house tax.

Housing property tax is a tax on the land, houses and other immovable properties used by property owners or tenants according to a certain proportion of the assessed value. It is an important source of revenue for local governments. Its history can be traced back to the Domestic Rates in the Elizabethan poverty relief act of 1601, which was renamed Community Charge in 1990, and was renamed Council Tax in 1993, which is still used today.

The taxpayer of the property tax is the owner or tenant of the house above the age of 18, including the person who owns the property completely, the house renter, the legal tenant, the person who has the housing permit and the resident and the owner of the house. A person who lives in a hotel or a family service worker who lives in a paymaster's home is not a taxpayer.

Britain is a privatized land country, where people buy land as soon as they buy a house. Therefore, the object of taxation consists of two parts, one is the land and the other is the buildings and structures attached to it. Tax is based on the assessed value of all residential houses owned by the taxpayer, including self-use and rental housing. Housing includes buildings, bungalows, apartments, stratified living rooms, mobile houses, boat houses, etc.

The tax rate mode of housing property tax adopts fixed tax rate, and the tax is paid annually. All houses in the UK are divided into eight grades a-h according to their market value, of which grade D is the benchmark tax level and the tax amount in other grades is a certain percentage or multiple of grade D, and the value of all houses is based on the market value as of April 1, 1991. House prices, whether rising or falling, are no less than the market value of houses in 1991, and thus do not have to worry about house appreciation or depreciation today. Under this tax structure, local governments in the UK simply determine the tax payable for grade D properties and multiply that by the tax multiplier to calculate the annual tax payable for grade A to H homes. The location of the property has a certain influence on the property value. The same property in England is more valuable than in Scotland. Therefore, the classification of property values in England, Scotland and wales sets different bases, but the calculation method is the same overall.

According to the analysis in table 1, the value of A house is eight times that of A house, while the tax multiplier is only three times that of A house. Therefore, it is judged that the tax rate regressive system is implemented in the UK. Although the tax rate on more expensive properties is increased, the tax rate is reduced. In addition, the number of houses with low home values is high, with grades A, B and C accounting for nearly two-thirds of the eight grades. Therefore, seen from the overall trend from 2001 to 2010, the tax rate of grade D is always higher than the average tax rate of each house. Although grade D has a high tax rate, the overall average tax rate is lower than that of grade D.

To ensure fairness, the home property tax rating is assessed by the Valuation Office Agency, a division of the national tax and customs bureau, an independent specialized agency, rather than the tax authorities of local governments. The tax amount of property tax of each grade will be adjusted every year. In recent years, the tax amount of housing tax increases year by year.

The property tax is mainly used by local governments for the following three aspects: paying education, social services, housing repair, entertainment facilities, transportation facilities, and public health facilities; Improving living conditions and providing police and fire services; Regional long-term planning and development.

There are very detailed tax exemptions for property taxes in the UK, such as properties that are only occupied by students, minors, diplomats or people with disabilities are fully exempt, and vacant homes have a maximum six-month tax exemption. The basic condition of full tax on housing property is that at least two adults live in the house. If there is only one adult, the income can be reduced by 25%. If there is no residential house or second residence of a resident, the income can be reduced by 50%.

In the UK, property taxes are levied not only on the houses in which people live, but also on the commercial real estate, that is, the owners of non-residential real property such as factories and shops. The house tax is a new tax introduced in England and wales in 1990 under the local government finance act of 1988, also known as non-domesticrates.

Taxpayers are owners of non-residential houses, including natural and legal persons.

The house that USES nonresidential, want to pay business building tax. Including legal person and natural person business use room, if store, office building, storehouse, factory.

The basis of tax is the assessment of rental income. Like property taxes on housing, the office of appraisal is responsible for the assessment every five years.

The operating property tax shall be subject to a uniform national proportional tax rate, which shall be verified and changed annually by the finance ministry of the central government according to the tax rate and inflation rate of the last fiscal year to determine the new tax rate. The final tax payable shall be a certain percentage of tax rate to evaluate rental income minus the exemption. Britain has focused on a tax cut aimed at supporting small businesses, with a tax base on three categories: tax cuts, buffer zones and taxable properties in tax areas, which are offset by tax increases in those areas. The houses in the buffer zone have neither tax cuts nor tax increases.

Unlike the property tax on housing, the UK business tax was first introduced as a central tax in 1990. After the business tax revenue collected by local governments has been submitted to the central finance, it will be transferred to a special fund, which will be used by the central finance to pay transfer funds according to the population base of each region, and distributed among different regions in a certain proportion.

There are many detailed exemptions in the tax code for property that are exempt from business tax: agricultural land and buildings, fishing grounds, ship moorings, religious buildings such as churches, parks and specific properties for the disabled. Other items that fall within the scope of tax cuts include: taxable properties with a vacancy period of more than three months, and a 50% reduction in business tax; The local government has the right to increase the proportion of the business tax cut by 80% for the taxable property used for charitable purposes, or even completely exempt the business tax. The local government may grant certain tax breaks to properties owned by or used for charitable purposes; The local government has the right to extend the tax reduction period by 50% over five years for non-agricultural taxable property which is newly converted from the original farmland or farmhouse and whose annual rent is less than 6000 pounds. In villages with less than 3,000 people, business tax will be cut by 50% on taxable property.

From April 1, 1993 till now, the UK has implemented the real estate tax system which combines the property tax and the business house tax. After nearly 20 years of operation, this system is superior to some features of the previous real estate tax system.

As a kind of tax in real estate possession, the housing property tax and the business housing tax take an important position in the national taxation. The scope of taxation is wide, including not only residential real estate, but also non-residential real estate. The direct and indirect fiscal needs of local finance are guaranteed through the division and coordination of the two kinds of taxes of housing property tax and business house tax. Through this kind of real estate tax system, a set of economic mechanism is formed, which is conducive to the rational flow and efficient allocation of land, to the effective operation of economy, and meets the needs of economic development.

The British local government adheres to the principle of budget based on expenditure and fixed income, owns the simple and convenient method of tax collection on housing property, the procedures are simple, open and transparent, the residential value is classified uniformly, and the specific tax amount is determined according to the local situation, which not only ensures the tax unification, but also ADAPTS to the different situations in different places. At the same time, the detailed tax cut policy reflects the care for small businesses, low-income people, the disabled and minors, supports the income of low-income people through tax deduction and preferential treatment, and embodies the principle of fairness.

Although the tax on more expensive properties in the UK is increased, the tax rate is reduced, which is regressive. It is fair and effective to satisfy the "income theory" and "ability theory". However, for the poor, the regressive tax system makes the real tax rate of the poor higher than that of the rich, widens the gap between the rich and the poor, and has a certain impact on the society.

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