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UK property tax

2019-03-14 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- UK property tax,供大家参考学习,这篇论文讨论了英国的房地产税。在英国的房地产税征收体系中,十分重视对房地产保有税类的征收,包括房屋税和营业税。重视房地产保有环节的税收,轻视取得环节,有利于房地产的流动,避免业主因空置房产而低效利用。另外,英国的房屋税是完全由地方政府进行征收,地方政府通过房屋税筹集充足的财政收入,以此用于地方基础设施建设和教育事业等。

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As a kind of tax with a long history, real estate tax plays an important role in raising fiscal revenue and mediating the gap between the rich and the poor. As a country with large social inequality and income gap, the UK further carried out the reform of real estate tax in the 1990s, which effectively solved the situation of large gap between the rich and the poor and ensured the steady growth of fiscal revenue. Its perfect real estate tax system has certain reference significance to the real estate tax reform of our country. This article through to its real estate tax system reform this year, the tax system design, the implementation effect, to our country real estate tax reform proposed some enlightenment.

Since 2005, the rapid rise of real estate prices in major Chinese cities has become the focus of the whole society. During the decade, the trend of China's housing prices was a straight up trend. Faced with the long-term rise of housing prices, the living burden of the masses of the people is increasingly heavy. Therefore, no matter from the perspective of economic development or people's livelihood, the real estate issue is the focus of government decision-making and academic discussions.

Britain is the first country in the world to complete modernization and industrialization. As a capitalist developed country, there is a huge gap between the rich and the poor in society and the uneven distribution of wealth. Its sound and perfect tax system also effectively adjusted the wealth gap and wealth distribution. In particular, the UK has effectively solved the problem of unbalanced income distribution and stabilized economic growth in the aspect of levying real estate tax. Therefore, the UK has a complete and sound system of real estate tax system. It is necessary for our country to learn from the British real estate tax system and its reform when the gap between the rich and the poor is getting wider and wider.

In the real estate tax collection system in Britain, great importance is attached to the collection of real estate tenure tax, including house tax and business tax. The sum of the two taxes accounts for more than 30% of the total revenue of local finance, which is the largest income item. But the tax on property acquisition accounts for only 1-2% of the total. Attaching importance to the taxation of the real estate ownership link and neglecting the acquisition link is conducive to the flow of real estate and to avoid the inefficient utilization of empty real estate by owners. Property transactions in the UK typically exceed 400,000 a quarter and more than 2m a year are put together.

The housing tax in the UK is completely collected by the local government. In England, for example, the proportion of housing tax in the local income is as high as 45%, and the proportion in the total revenue of local finance is also around 15%. Local governments raise sufficient fiscal revenue through housing tax, which is used for local infrastructure construction and education. Business tax accounts for about 25% of the central government's transfer payments to local governments and 15-20% of local fiscal revenue. Therefore, it shows that business tax is also very important in the local financial revenue system.

The British government is very concerned about the tax legislation on real estate. The British parliament has passed the tax reform plan for real estate for many times, including the urban and rural planning law and the land compensation law. According to statistics, the real estate value assessment agency under the internal revenue service of the United Kingdom sums up the real estate transaction information every year to reach 2 million, thus forming a perfect real estate valuation system across the United Kingdom.

The principle of the efficiency of British real estate tax system is conducive to the distribution effect of residents, the effective resource allocation of the efficiency of real estate tax, and the rational development of its real estate market. At the same time, in the process of the reform of the real estate tax system in the UK, full consideration is given to the issue of social equity. In terms of the tax system, the principle of low tax, tax reduction and exemption is implemented, and the principle of neutral real estate is implemented to ensure the fairness of tax to a great extent.

A perfect and efficient real estate tax system can not only increase the national fiscal revenue and accumulate funds for urban construction, but also adjust the allocation of land resources and adjust the gap between the rich and the poor.

In the British real estate tax system, there are two main real estate taxes, namely residential tax and business real estate tax. All the income of residential tax is collected by local governments, and the income is included in the local financial revenue system. The commercial real estate tax is handed over to the central government, which will allocate a certain proportion to the local government.

From 2008 to 2013, local fiscal revenue in England was basically at a stable level. In the UK, the tax amount of housing tax at all levels is adjusted every year. From the design of housing tax in 1993 to the present situation, the housing tax has been on a steady growth trend, making local governments have more sufficient funds to provide quality services for residents. Although the business real estate tax has small fluctuations in the adjacent years, but the overall trend of growth.

As can be seen from the figure, the parliamentary tax accounts for 17% of the fiscal revenue in England, and the business real estate tax of transfer payment accounts for 15%, which constitutes more than one-third of the overall fiscal revenue. It can be seen that the real estate tax contributes to the collection of local fiscal revenue.

The design of housing tax rate in Britain reflects its essence of regulating social wealth. For residential property, there are eight classes designed according to the value of the property in the UK, which stipulates that properties under 40,000 pounds are subject to a tax rate of 6/9 of class D, and then the higher classes are added proportionally. At the same time, the British government has also implemented a detailed tax relief policy, which reflects the care for small businesses, low-income people, the disabled and minors, and the income support for low-income people through tax relief, reflecting the principle of fairness.

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