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美国财政联邦制和财产税AmericanFiscalFederalismandPropertyTaxation满燕云博士美国印第安纳大学公共管理与环境事务学院经济与公共政策副教授Dr.JoyceYanyunManAssociateProfessorofEconomicsandPublicPolicySchoolofPublicandEnvironmentalAffairsIndianaUniversity1315E.TenthStreetBloomington,IN47405812-855-902713818106620(China)yman@indiana.eduJoyceyman@gmail.comAugust7,20062财政联邦制FiscalFederalism•Itdescribesthewaysinwhichrevenuesandresponsibilitiesaredivided,assigned,orsharedamongdifferentlevelsofgovernmentwithinagivencountry.它描述在一个特定的国家内各级政府之间是如何划分，分配或分享公共收支和责任的。3I.FiscalCharacteristicsofGovernment美国政府的财政特征Level/TypeNumberFederal联邦StatesandD.C.州和DCTerritorial属地Counties/Parishes县/教区Cities/Towns/Townships市/城/镇SchoolDistricts学区SpecialDistricts特别区Total共计15153,03419,42913,50635,05287,525Table1:GovernmentsintheU.S.(2002census)4Figure1:PercentageofExpenditureinTotalGovernmentOutlaybyLevelofGovernments各级政府占总开支的百分比(FY2001)Federal45%State29%Counties6%SchoolDistricts8%SpecialDistricts3%Cities/Townships/Towns9%联邦45%州29%县6%市/城/镇9%学区8%特别区3%5Table2.FederalGovernmentExpenditures(FY2001)联邦政府开支Programs/Functions$Billions%SocialSecurity社会安全保障$43323%NationalDefense国防30616IncomeSecurity收入安全保障27015Medicare医疗保障21712NetInterest纯利息20611Health健康1729EducationandTraining教育和训练573Transportation交通运输543Others其他1498TotalOutlay总计费用额1,8641006Table3.StateandLocalGovernmentExpenditures州和地方政府开支(FY2001)Programs/FunctionsStateGov.$billion%LocalGov.$billion%SocialSecurity&IncomeSupport社会和收入安全保障$28624%$10910%Education教育$15213%$41939%Transportation交通运输$686%$616%PublicSafety公共安全$545%$979%Envir.&Housing环境与住房$272%$959%GovernmentAdmin.政府行政$363%$485%InterestonDebt债务利息$312%$434%Intergov.Exp.政府间的开支$35030%$111%Others其他$18115%$18717%TotalOutlay总计费用额$1,186100%$1,070100%7Figure2:FederalGovernmentRevenue联邦政府收入(FY2001)IndividualIncomeTax50%SocialSecurityTaxes33%ExciseTaxes3%CorporateIncomeTax8%Other6%个人所得税50%企业所得税8%社会保险税33%特许税3%其他6%8Figure3:StateandLocalGovernmentRevenue(FY2001)LocalGovernmentRevenuePropertyTax24%UtilityRevenue8%IndidividualIncomeTax2%SalesTax6%Charges14%OtherRevenues10%CorporateIncomeTax0%IntergovernmentRevenue34%MotorVehicleLic.&OtherTaxes2%StateRevenuePropertyTax1%SalesTax22%CorporateIncomeTax3%Charges8%OtherRevenues18%IndidividualIncomeTax18%IntergovernmentalRevenue25%UtilityRevenue1%MotorVehicleLicense&OtherTaxes4%财产税财产税销售税销售税个人所得税个人所得税地方政府收入州政府收入政府间的援助政府间的援助机动车执照机动车执照企业所得税企业所得税收费收费水电收入水电收入其他收入其他收入9II.EvolutionofFiscalFederalismintheU.S.美国财政联邦制的演变1.ThefirstCenturyofAmericanFederalism美国联邦制建立初期2.16thAmendmentin1913(Federalincometax)andWWI征收联邦所得税和第二次世界大战3.TheDepressionofthe1930s大萧条4.NewFederalismsince1950新联邦制Deregulation减低政府干预Privatization私有化Devolution放权10III.TheLogicofFiscalDecentralization财政分权的逻辑1.EconomicEfficiency经济效率Variationsinindividualpreferencesandtastes.趣味和需求的多样性Benefitsofsocialgoodsarespatiallylimited.社会商品益处的空间局限性2.PositiveCompetition(TieboutModel)“Votingwithone’sfoot”地方政府之间良性竞争3.Valueofinnovationandexperimentation.创新和实验4.PoliticalValueandGovernmentAccountability政治民主化和政府责任制11IV.ThePropertyTax:StructuresandAdministration财产税:结构和管理TheRoleofPropertyTaxinStateandLocalGovernmentFinance财产税在州和地方政府财务中的角色WhyTaxProperty?为什么征收财产税?WhatAreTaxed?征税的对象是什么？HowtoDefineTaxBase?怎么定义税基?AtWhatRate?以什么税率?HowtoAdminister?如何管理?12Background背景Amongtheoldesttaxes:LeviedonlandinAthensin596B.C.Romanappliedtolandandpersonalproperty最早的税种之一.公元前596年时雅典对土地征收财产税，罗马对土地和动产征收财产税Adoptedinthemid-17thcenturycolonialgovernmenton“visibleestate”17世纪英属北美殖民地政府对“可见财产”征财产税Aprimaryformoftaxonwealth(besidesPolltax,EstateandInheritancetax,Gifttax)除人头税,遗产税和馈赠税之外，对财富的一种主要征税形式13Figure4:PropertyTaxRevenueasaPercentageofTotalTaxRevenuebyLevelofGovernment,2001各级政府财产税占总税收的百分比2001年28.81.968.352.968.396.1020406080100120State-LocalStateCountiesCities&townshipsSchoolsSpecialDist.百分比州和地方政府州政府县市镇学区特别区14Table4:Trend趋势财政年份FiscalYear总财产税Totalpropertytax($bil)占州与地方税收百分比%ofS-Ltax占地方税收百分比%oflocalTax占国民总产值百分比%ofGDP1934年41亿美元75%92.5%6.3%2001年2637亿美元29%72%2.5%15Figure6:2001年财产税分布DistributionofPropertyTax,2001特别区SpecialDistricts4%县政府County22%城/镇Cities&Townships28%州政府State4%学区School42%16Property不动产Realproperty动产PersonalProperty土地Land增设物Improvements有形财产Tangible无形财产Intangible农业Agricultural自用住宅Owner-occupiedresidential出租Rental商业Commercial工业Industrial水电设施utility空地Vacantlots财产Table5:财产的范围和定义17Table6:AssessedPropertyValuebyType(1986)RealProperty(85%)Residential(52%)Commercial(15%)Industrial(6%)FarmAcreage(6%)Vacantlots(4%)Single-familyhouses(45%)Stateassessedpropertyvalue($243billion)(5%)LocallyAssessedPropertyValue($4575billion)(95%)PersonalProperty(10%)由州评估的财产价值由地方评估的财产价值不动产动产住宅单一家庭住宅商业工业农业用地空地18为什么征收财产税？WhyTaxProperty?1.AbilitytoPayPrinciple支付能力原则2.BenefitPrinciple获利原则3.RelativeImmobilityoftheTaxBaseandStableRevenueSource税收基础相对不变和稳定的收入来源4.EasytoAdministerEfficientlyandEffectively容易高效率地和有效地执行5.Visibletaxbaseandtaxburdentoensureaccountability明显税基和税务负担促进地方政府行政管理责任制6.notpossibletoexporttaxburdentononresidents不易将税务负担转嫁非居民19真正市场价值TrueMarketValue评估比例规则AssessRatioRuleExemption应税价值TaxableValue评估员Assessor税率与税收限额Rate&TaxLimit规则选举机构或公投RulingElectedBodyorReferendum财产税征收P