外国税制 课件 第八章 外国财产税制.pptx

第八章外国财产税制;第八章外国财产税制;第一节财产税概述;二、财产税的产生和发展;三、财产税的分类;;;;;;;;四、财产税的课税对象;五、财产税的计税依据;（一）改良资本价值;（二）未改良资本价值;（三）租金收益;（四）物理特征;六、财产税的税率;七、财产税的税收优惠;（三）对个别纳税人的直接减免;第二节英国财产税;;一、住宅税;CouncilTaxTaxpayers;;Whodoesnotcountasanadult?

;;;;;CouncilTaxbandsinEngland(basedon1April1991values);CouncilTaxbandsinWales(basedon1April2003values)

;CouncilTaxBandsinScotland;CouncilTaxbandassessments;domesticratepoundagesfor2021–2022inNorthernIreland

;;2.BusinessRates;;;;businessratesrelief;Non-domesticratesinScotland;;Whoneedstopaynon-domesticrates

;Whodoesnotneedtopay;;;;TaxratesinScotland;;non-domesticratesreliefs;;BusinessratesinNorthernIreland;Propertiesexcludedfromthevaluationlistforbusinessrates;;;;;;;;Non-domesticratepoundagesfor2021–2022inNorthernIreland;variousbusinessratesreliefsandallowances;BusinessratesinWales;;;第三节美国财产税;;;;美国各地财产估价方式;;;Taxableproperty;RealProperty;Personalproperty;;possessoryinterests;Taxexemption;Businessinventory;Churchexemption;Wherepropertyistaxed;;;Theassessmentprocess;;;Taxcollection;;UnsecuredRoll;SupplementalRoll;;第四节俄罗斯财产税;;;;IndividualsPropertyTax;;

;;;CorporatePropertyTax;;TransportTax;;;;BiologicalResourcesUseFee;;MineralsExtractionTax;;WaterTax;;;第四节比较与借鉴;一、发达国家财产课税的基本经验;二、世界各国财产税的地位及发展趋势;三、中国的财产税改革;;复习思考题