对美国财产税减免措施及其影响的政策分析——以密歇根州底特律市为例

A Policy Analysis on the American Property Tax Relief Measures and Their Impacts:A Case Study of Detroit, Michigan

本文归纳了美国财产税的主要减免措施,并以密歇根州底特律市为例,分析各种减免措施对财产税公平与效率的影响。本文认为,减免措施会减少财产税税收收入并带来税负分担的不公平,特别是对于财产收支压力较大的地方政府,减免带来的税制不公平问题更为突出。对税基的限制会使税收评估价值与市场价值脱节,降低评估质量,导致市场出现剧烈波动时计税价值无法及时调整。根据上述分析,本文建议在中国房地产税税制设计中,应当尽量避免对税基减免,更多采用税率或税额减免的方式,并且实现准确的税基评估,尽可能实现财产税的公平和效率。

This paper sorts out the US property tax relief measures and selects Detroit City,Michigan as an example to analyze the impact of the relief measures on the fairness and efficiency of property tax.This paper believes that the reduction measures will reduce property tax revenue,and also lead to the unfair sharing of tax burden.Especially for local governments with serious fiscal pressure,the unfairness caused by the relief measures is more prominent.The restriction on the tax base will make the tax assessment value out of line with the market value,and reduce the assessment quality and capability.As a result,when the market fluctuates sharply,the taxable value cannot be adjusted in time.In the design of China's real estate tax system,preferential tax rate or tax abatement are better ways to relief tax burden compared with relief for tax base.The accurate tax assessment should be realized to achieve fairness and efficiency of property tax as much as possible.