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British council tax

2018-11-21 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- British council tax,供大家参考学习,这篇论文讨论了英国的市政税。英国的市政税是英国地方政府征收的主要税种。在英国,房产税按照房产类型被划分为居住房产税和营业房产税两类,严格来说,市政税只是英国房产税的构成部分。市政税的征收对象是房产价值。在英国,凡年满18周岁的房屋所有人或者承租人,均应对自己所拥有或者租用的楼房等房屋纳税。可见,市政税侧重的是对房产的实际使用,而非买卖、租赁等行为的交易费用。

British council tax,英国市政税,assignment代写,paper代写,北美作业代写

The Council Tax is the main Tax levied by the British local government. In the UK, property tax is classified as CouncilTax and Business Rates by property type, so strictly speaking, CouncilTax is only a part of the UK property tax.

Municipal taxes are levied on property values. In the United Kingdom, any property owner or tenant who has reached the age of 18 shall pay tax on the buildings, bungalows, apartments, terraced houses, mobile houses, boat houses and other houses owned or rented by himself. It can be seen that the municipal tax focuses on the actual use of the real estate, rather than transaction costs of buying, selling, leasing and other activities.

How to determine property value is the basis of municipal tax collection. In the UK, property values are reassessed once every five years by the independent "appraisal authority" and the assessment office under the general administration of taxation and customs. According to the assessment results and the real estate market prices, the government divides the houses into eight a-h grades and USES grade D as the benchmark tax level. The taxes of other grades are a certain percentage or multiple of grade D.

The method of combining progressive tax rate with fixed tax rate is adopted in British municipal tax. Local governments at all levels only need to determine the tax payable of grade D properties and corresponding tax rate to determine the tax payable of properties at all levels. Overall, Britain's municipal tax rate is at between 0.67% and 2%.

Municipal tax is jointly collected by the central government and local government. First, taxpayers report to the local government and download relevant forms and materials from the government website to fill out and submit. In general, taxpayers need to make three things clear: the market value of a property owned or leased by an individual; The proportion of tax that the local government may levy; Taxable discounts and exemptions available to individuals. The local government issued a tax bill to taxpayers in April of that year, allowing it to be paid off within the next 10 months. Figures show that UK municipal tax collection rates are high, reaching a national average of 97.2 per cent in 2014.

British council tax fully reflects the tilt of government finances towards the special population. In the United Kingdom, full municipal tax payers are required to meet the following requirements: 18 years old, own or rent a home, which is occupied by 2 or more adults, including the taxpayer, who share the taxable burden; Taxpayers who live alone or with teenagers under the age of 18 enjoy a 25% discount; If the house is vacant and unoccupied, 50% discount is offered; The resident is a full-time student and is exempt from all municipal taxes. In addition, the disabled, low-income people also enjoy the corresponding tax relief rights.

From the above introduction, it can be seen that municipal tax is an important source of income for local governments in the UK, and its collection system has the following characteristics: it is treated differently according to the real estate use, and the property tax for separated housing and the property tax for business, both of which have different tax basis and tax distribution methods. Relying on independent and professional appraisal agencies to evaluate the property value and closely related to the property market price, thus making the process and results of the tax base determination true and fair; The implementation of progressive tax rate, as well as the classification of property valuation results, objectively enables high-income people with superior living conditions to bear more tax burden, giving play to the function of income redistribution. In the UK, municipal tax adopts the method of central and unified division of property value and local determination of specific tax amount, which takes into account the differences of actual conditions in different places under the premise of unified taxation and administration. Finally, the collection process of municipal tax fully reflects the preferential policies for the disabled, low-income, unemployed, full-time students and other special groups.

In January 2011, China's real estate tax was implemented on a pilot basis in Shanghai and chongqing. From the perspective of the subject of collection, Shanghai only imposes tax on new housing purchases, among which the new house purchase of the registered permanent residence is the second family and above, and all new house purchase of the registered permanent residence of foreign residence is the subject of collection. Chongqing's tax is limited to nine urban areas. In addition to incremental housing, high-end housing, which is in stock, is also targeted. According to the tax basis, the trial production price was used as the tax basis in both trials, and 70% of the real estate transaction price was used as the tax price in Shanghai, which was then assessed and assessed. Chongqing follows the principle that property valuation is the basis of taxation. In terms of tax rate, Shanghai requires that if the transaction price of the taxable house is more than twice the average house price, the tax rate shall be 0.6% and the rest 0.4%. Chongqing city also USES average house prices as the standard, divided into three echelons, the transaction price is three times lower than the average price, the tax rate is 0.5%, 3-4 times 1.0%, 4 times more than 1.2%.

From the results, the pilot reform in Shanghai and chongqing has achieved some achievements, but it also exposed some problems that cannot be ignored, such as too narrow tax base coverage and the proportion of property tax in the total tax amount is far lower than that in developed countries. Nationwide, however, property tax reform remains stuck in two pilot municipalities four years ago, with little progress.

Generally speaking, the function of property tax is mainly aimed at increasing local fiscal revenue, adjusting income redistribution and assisting in regulating real estate market prices. At present, China's property tax obviously can not play a substantial supplementary role to local finance. Combined with the real estate market in 2011, the trial property tax in Shanghai and chongqing was clearly intended to cool the overheated real estate market at that time, but the result was not ideal. Whether the real estate tax is levied to generate income or to suppress price, or to "rob the rich and give to the poor" from the real estate, or to play a comprehensive function, this is still very controversial in China. The ambiguous functional orientation will directly limit the benign operation of the property tax system.

From the practice of pilot cities, the current property tax base in China is too narrow. The subject of property tax in Shanghai and chongqing is limited to the increase of real estate, namely the new purchase of housing, while the existing housing is excluded, which objectively makes a considerable part of the population free from the burden of taxpayers. The city has targeted high-end real estate as its main tax subject, but it has also restricted the tax base, although it has promoted income redistribution. But a tax on the stock of property, since property tax is a direct tax, would clearly increase the tax burden on most people and would conflict with existing land sales.

The real estate valuation needs to have a specialized appraisal agency, professional technical personnel and a sound appraisal system, which is currently lacking in China. Shanghai calculated the real estate price according to the average transaction price of newly built commercial housing in the whole city in the last year. Chongqing calculated the average transaction price of newly built commercial housing in the main urban area in the previous two years. In addition, due to the unsound property disclosure system in China, real estate is misreported and under-reported, and the continuously exposed "uncle" and "sister" are only the tip of the iceberg.

In Britain, municipal tax is an important tax and major source of fiscal revenue for local governments. Through reasonable tax structure arrangement, municipal tax not only promotes the income redistribution process of individuals, but also takes into account the differences in economic development between regions. This paper argues that it is not enough to impose property tax as a means to curb housing prices. The main reason for the prosperity of China's real estate market is not the buyers, and the burden of buyers cannot be increased in the form of property tax. The property tax should be recognized as a property tax, rather than as a temporary measure to curb housing prices. In the future, the Chinese government will strive to increase the proportion of real estate tax in the whole tax system, and take this as an opportunity to reverse the long-term "land finance" situation in China.

The tax base of the British council tax is used for residential property, that is, private houses. The real estate tax is only tried out in two municipalities in China, which is excluded from the tax base. Most of the population lives in the middle and low grade housing, mainly targeted at high-end properties, chongqing's approach is more obvious. We can learn from the method of collection of British council tax. First of all, it is different according to the use of real estate and sets higher tax rate on commercial property. Secondly, property owners as the taxpayers; Thirdly, the real estate tax rate should be set step by step to give full play to the reallocation of property tax.

An important part of the UK's municipal tax system is the professional and impartial assessment of property values carried out by the property assessment office on a regular basis. Obviously, only when the market value of the real estate is reasonably determined and disclosed to the society, can the collection process of the property tax reduce the resistance as much as possible. The real estate values of Shanghai and chongqing are basically determined according to the transaction price of the real estate market, which obviously cannot reflect the real estate value under the premise of inflated house prices. In the coming period, China should focus on cultivating a market-oriented professional property tax assessment system, including independent organizations and professional personnel.

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