Tài liệu: THUẾ TÀI SẢN

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Thuế tài sản là thuế trên quyền của một người để chuyển các của cải khi qua đời. Ðó gồm kết toán tất cả mọi thứ mà một người làm chủ vào ngày chết. Giá trị thị trường công bằng được đem ra sử dụng, không nhất thiết phải là giá tiền mình trả hay là giá trị khi mua. Tổng cộng tất cả mọi thứ là “tổng tài sản.” Của cải có thể bao gồm tiền mặt và chứng khoán, nhà cửa, đất đai, bảo hiểm, tín mục (trusts), tiền góp trả hàng năm, lợi tức kinh doanh và...

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Nội dung Text: Tài liệu: THUẾ TÀI SẢN

THUẾ TÀI SẢN
Thuế tài sản là gì?  Property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. There are three species or types of property: Land, Improvements to Land (immovable man-made things), and Personalty (movable man- made things). Real estate, real property or realty are all terms for the combination of land and improvements.  The taxing authority requires and/or performs an appraisal of the monetary value of the property, and tax is assessed in proportion to that value. Forms of property tax used vary between countries and jurisdictions.  The property tax rate is often given as a %. It may also be expressed as a ‰ (dollars of tax per $1000 of value), which is also known as a millage rate or mill levy. (A mill is also $1000.)
Ví dụ Propert The monetary Property = × y tax value of the tax rate property  A property with an assessed value of $50,000 located in a municipality with a mill rate of 20 mills (20‰) would have a property tax bill of $1,000 per year
Lý do đánh thuế tài sản  Lý do tài chính Người có càng nhiều (giá trị) tài sản thì càng có khả năng tài chính lớn.  Lý do xã hội và chính trị Giảm tập trung tài sản vào một cá nhân là mong ước của các chính khách và hoạt động xã hội.  Lý do lợi ích Người có nhiều tài sản cần chính phủ hơn người ít tài sản. Dùng thuế tài sản tài trợ cho quốc phòng; Một con đường khi hoàn thành sẽ làm tăng giá nhà;…  Lý do điều chỉnh (Điều chỉnh những khiếm khuyết của thuế thu nhập) Lợi nhuận phát sinh trên một tài sản chưa bán thì không thể đánh thuế thu nhập.
Câu hỏi  Phân biệt thuế tài sản và thuế thu nhập cá nhân
Phụ lục CƠ BẢN VỀ THUẾ TÀI SẢN TẠI MỸ
Two Basic Moving Parts In a given jurisdiction -- Two moving parts A. The Levy Local budget (spending) less (− : ) Non-property tax revenue (incl. state aids) equals (=): Total property tax levy (collections) B. The Distribution of the Levy across properties Estimated market value times (×): Applicable Class Rate(s) equals (=): Taxable value
Simple Example of Property Tax Mechanics -- four jurisdictions Khu học xá (School district) Your home County City Khu kiểm soát muỗi (Mosquito district)
Mechanics, cont’d Levy Taxable Value Tax Rate (aka, Tax Capacity*) (levy/taxable value) (millions) School $ 16.0 $ 27.0 16/27 = 59.3% County 20.0 50.0 20/50 = 40.0 City 2.3 19.0 2.3/19 = 12.1 Mosq. 0.6 12.3 0.6/12.3 = 4.9 Total Tax Rate (on your home) 116.3%
Mechanics, cont’d Tax on Your Home: Your Est. Market Value $240,000 × Residential Class Rate 0.01 = Your Tax Capacity $ 2,400 × Your local tax rate 116.3% = Your property tax (before credits) $ 2,791 (*Tax Capacity = Est. Market Value x Class Rate) Minnesota Statute 272.03 defines “market value” as “the usual selling price at the place where the property is at the time of assessment.” It is “the price that could be obtained at a private sale or an auction sale, if the assessor determines that the price from an auction sale represents an arms-length transaction. The price obtained at a forced sale shall not be considered.” Market value = The price that would prevail under competitive open-market conditions
Property tax – simple mechanics Unlike income and sales taxes,  Property tax collections are set in advance, and  the tax rate is determined by dividing collections by total taxable value of property in the taxing jurisdiction Therefore: exemptions for some properties means other properties pay more. This is a unique aspect of the American property taxes
Two Moving Parts – Levy vs. Distribution Classified system Business tax A Unclassified system Home tax The local levy The levy determines the overall community tax burden Point A depicts the average property tax burden (effective tax rate) Lack of classification creates a uniform effective tax rate (level A) Classification raises the effective rate for some properties, reduces it for others
OVERVIEW OF PROPERTY ASSESSMENT AND TAXATION IN THE NORTHWEST TERRITORIES
The Assessment and Taxation Process  Property assessment and taxation is a two- step process: 1. Assessment of property is the first step, where the value and classification of properties is determined, and any exemptions from assessment are determined. 2. Application of tax rates is the second step. Taxing Authorities apply tax rates (mill rates) to the assessed value of properties to determine the amount of taxes that are owed to the taxation authority.
Step 1: Property Assessment in the Northwest Territories  The Minister of Municipal and Community Affairs (MACA) is the property assessment authority.  MACA performs property assessments in all NWT communities.
What is property assessment?  Property assessment is the process used to assign a value to all assessable properties.  Property assessment is made up of two components: Land value and Improvements value.  Improvements may include buildings, machinery and equipment.  Personal property such as jewelry, cars, televisions and other personal possessions are not assessed.
How is property assessed?  Property assessors conduct property assessment according to the Property Assessment and Taxation Act (PATA) and Regulations.  Property assessors determine the value of each property by inspecting the land and the improvements located on the land.  Characterizing these components, such as municipal zoning, type of construction and age.  They also use of a series of property assessment cost manuals to ensure the assessments are fair and equitable across the NWT.
The Assessment Formula Improvement Assessment + Land Assessment _____________________ = Total Assessment
Why do assessments increase or decrease in value?  Changes in the assessed value reflect changes in property value. Some of the reasons that value can change are:  property may have been improved due to a renovation or an addition (or removal)  demand for property in the neighborhood may cause prices and market values to rise or fall  a change in zoning may have increased or decreased the value of the land
Annual and General Assessments  There are two types of property assessments: Annual Assessments and General Assessments.  Annual Assessments are assessments to capture annual improvement changes to properties, such as additions, renovations or deletions, or the addition of new properties.  General Assessments must be completed at least once every ten years. These assessments set the base year for assessment calculations. This allows equity between improvements of varying ages.