外文翻譯---丹麥的物業(yè)估價與征稅

1、<p>　　本科畢業(yè)論文（設(shè)計）</p><p>　　外 文 翻 譯</p><p><b>　　原文：</b></p><p>　　Property valuation and taxation in denmark</p><p>　　Introduction</p><p>

2、　　Valuation of real property is carried out by various institutions and for valuation private and public purposes.E.g.private mortgage companies make their own valuation of the properties prior to determining a mortgage

3、application,and the private real esatate agents assess the property value prior to sales or on demand from individuals.However,this paper deals with the pubilc valuation in Denmark and its interaction with the cadastre,t

4、he land registry and other relevant land information.</p><p>　　Valuation for property taxes is a public task and is carried out laymen oppointed as valuers by the municipal councils.Licensed surveyors do not

5、 play any official role in the valuation process or in the real estate management business.</p><p>　　The purpose of the public valuation is to provide a clear and widely accepted background for calculation o

6、f property tax.Property taxes comprise 3,5 percent of total taxes and duties in 2000 corresponding to 22000 million DKK(approx.2600 million USD).</p><p>　　Property valuation principles</p><p>　　

7、A general valuation of all properties in Denmark was previously carried out every four years.In the years in between the general valuations were updated using factors reflecting the price index development.By 1st January

8、 1996 the 20th general valuation in Denmark took place.Since 1998 annual valuations have been introduced to replace the 4-year valuation system.</p><p>　　The basic valuation principles are that values for ea

9、ch property are assessed for the total property(land and building)as well as the land. The total property value is assessed as the full market value of the property including land and buildings but excluding machinery,fu

10、rniture and animals.The value is assessed to reflect the average cash payment that a sensible buyer would pay for the property at the time of valuation.The value should also reflect the best possible economic use of the

11、propert</p><p>　　The land value is assessed as the full market value(assumed cash payment)of the land without the buildings or other constructions facilities.Again,the value is assessed to reflect the best p

12、ossible economic use of the land-disregarding any existing buildings and the present land use.All public regulations concerning the land-use-but not the buildings-are taken into consideration.The land value includes all

13、kind of site improvements such as drainage,sewerage or roads.</p><p>　　The valuation process</p><p>　　Before 1960 the first step of the valuation process was to send out forms to the landowners,

14、asking them to fill in all the basic information about the land and buildings and then return the forms to the valuation authorities.</p><p>　　After computerization of the Valuation Register in 1960 and the

15、establishment of the Building and Dwelling Register in 1980 the landowners of the private dwellings and summer cottages no longer have to fill in any forms.All necessary information about land and buildings are already r

16、ecorded and continually updated in the computer registers.</p><p>　　Information needed for the valuation process derives from three source:</p><p>　　The Register of Properties</p><p&g

17、t;　　The Building and Dwelling Register</p><p>　　The Sales Information</p><p>　　The purpose of the Property Register is to record the valuation of each property and thereby assist the authorities

18、 in calculating and collecting property taxes. The register contains information concerning identification of the property (cadastral nnumber and property number),area of each land parcel,and the resulting land and prope

19、rty valuation.The register is maintained by the local authorities-the 275 municipal councils.The guidelines for running the register are determined by the Central Cu</p><p>　　The Building and Dwelling Regist

20、er was established 1977-79 and is based on the valuation forms from the 1977-valuation.The register contains detailed information about the building such as number of floors,floor area,and building materials.By establish

21、ing the register the owners were informed about the recorded contents,and they are informed when any changes occur.The register is controlled and continuously updated by the municipal housing authorities as a part of the

22、ir daily routines of issuing</p><p>　　The sales information derives from sales declarations that the buyer of a property must submit to the municipal authorities during the process of conveyance.The declarat

23、ion states the sales price,details about payment and the nature of the transfer(open market sale,heritage,family transfer,auction).The deed cannot be registered in the Land Book unless it is proved that the sales declara

24、tions have been submitted to the municipal authority.</p><p>　　Statistical information from the three sources is used in calculating the proposed values for as well the total value as the land value.</p&g

25、t;<p>　　The landowner may appeal the result of the valuation and classifications.Until 1966 the notification to the owners contained only information about the assessed values.This caused a large number of appeals

26、 without any specified reason.At the 1996 general valuation the notifications were expanded.The now include all information and calculations used in the valuation process.</p><p>　　The valuation organisation

27、</p><p>　　Denmark is organised into 224 valuation districts.In each district there is a valuation committee with three members.It is a typical laymen-organisation.It is the responsibility of the committee to

28、 ensure that all assessments are made according to the regulations and that the necessary basis material is present.Each committee is served by a secretariat in the municipal administration.The municipalities are respons

29、ible for collecting and updating the property data necessary for the valuation.</p><p>　　Appeals concerning the values can be made to the Supervisory Valuation Board.There are 27 Supervisory Valuation Boards

30、 reach consisting of a number of chairmen from the valuation committees.</p><p>　　If decisions of the Supervisory Board are not accepted,further appraise can be made to the National Tax Tribunal.The Minister

31、 for Taxation appoints the members normally coming from the political parties and major organizations.</p><p>　　The Central Customs and Tax Administration acts as a secretariat for the Tribunal.In practice t

32、he regional offices under the Central Customs and Tax Administration will act as supervisors of the local valuation committees and may recommend changes of valuation made by the local valuation committees.</p><

33、;p>　　It is currently considered to deregulate the valuaton organisation by abolishing the valuation committees as well as the supervision valuation boards.Instead,responsibility for the valuation process will be place

34、d at the 29 regional Custom and Tax authorities.Furthermore,15 regional Tax Appeal Board,each with five members,will be established to deal with complaints from the landowners.Also the valuation process will be simplifie

35、d.The new valuation bill will be considered by the parliament during</p><p>　　Property taxation </p><p>　　In Denmark the personal income tax is by far the most important tax covering 53 percent

36、of all taxes and duties. In general the income tax accounts for about half of the gross personal income. Also the "value added tax" (VAT) or general sales tax and the taxes on specific goods (such as spirits, c

37、ars, fuel, etc) are important and accounts for 31 percent of the total tax and duty revenue. The VAT, being 25 percent, covers almost all transactions of goods and services including construction of bui</p><p&

38、gt;　　Land taxes </p><p>　　Land tax is levied by the county and municipal authorities based on the assessed market value of the land for all kind of private properties. The tax to be paid to the county counci

39、ls the municipal councils is fixed as a part of the yearly total budgeting for each municipality. The tax must be fixed within a range of 0,6 to 2,4 percent of the land value. The average rate in 2001 was 1,5 percent. Th

40、e determination of the municipal land tax rate within the prescribed limits is considered an import</p><p>　　Public properties and other properties such as preserved properties and embassies are not subject

41、to land tax. Publicly owned properties are, however, subject to a service tax meant to cover the costs of public facilities such as roads, parking, fire brigades etc. For state owned properties the tax is equivalent to t

42、he land tax. For other publicly owned properties the service tax is normally fixed as half of the land tax. A service tax may also be levied on certain business properties.</p><p>　　Land taxes account for 13

43、,500 mill DKK (1,600 mill USD) in 2000 equivalent to about two percent of the total tax and duty revenue.</p><p>　　Property value tax</p><p>　　Person who own their home must pay tax of the value

44、 of the home,known as property value tax.The tax is determined and levied by the state government and is included in the total tax payable during the year.The revenue of the property value tax is,however,transferred to c

45、ounty councils(one third)and municipal councils(two thirds).</p><p>　　The tax is currently fixed to be percent of the total property value and it is increasing to three percent for values beyond 3 million DK

46、K(around 350,000 USD).On the other hand,mortgage interest rates are deductible for income tax.</p><p>　　Property value tax accounts for 8,500 million DKK(1,000 million USD)in 2000 equivalent to about one per

47、cent of the total tax and duty revenue.</p><p>　　Property transfer tax</p><p>　　A conveyance tax must be paid to the Land Registry whenever a property is sold or transferred to another owner.The

48、 tax is fixed by law as 1,400 DKK plus 0.6 percent of the sales price (at least 0.6 percent of the public valuation for the total property value).The tax is due when entering the deed into the land book.</p><p

49、>　　Mortgage document are also taxed when entered into the land book.The tax is fixed by law as 1,400 DKK plus 1.5 percent of the mortgage amount.Document of concerning easements etc are subject only to the land book d

50、uty of 1,400 DKK.</p><p>　　Development gain tax/betterment tax</p><p>　　This tax is imposed on land being transferred from rural to urban zoning.The change of zoning is the result of an adopted

51、local plan transferring a rural zone area into an urban development zone.As a result of the new development possibilities the land value will increase,and a part of this increased value is subject to taxation.The tax is

52、based on the difference between the land value for agricultural use and urban development use.The tax to be paid is 40 percent of a diffence lower than 200,00</p><p>　　Capital gain tax</p><p>　　

53、This tax relates to the profit calculated as the difference between the price of buying and selling.The profit is included in the basis for income tax.The tax,however,does not relate to properties such as dwellings,summe

54、rhouses and freehold flats beling used as the home based of the owners.Capital gain tax,this way,only relates to business properties.</p><p>　　Integrated land administration in Denmark</p><p>　　

55、The background to the automated valuation system is the structure of concept for integrated land management.The concept is organized as a network of interactive subsystems containing the information that are very often u

56、sed.The automatic linkage between the subsystems is achieved by establishing the “Cross Reference Register”which contains all the key identifications within each subsystem(e.g.the cadastral parcel number,the building num

57、ber,the postal address)and the cross reference between these</p><p>　　There are unique links between the Parcel Register,the Didigtal Cadastral Map,the Land Registry,and the Building and Dwelling Register ca

58、use by the cadastral parcel number.Furthermore there are links between the Building and Dwelling Register and the Central Population Register due the unique postal addresses.By linking a set of X,Y co-ordinates and there

59、by establishing a list of geo-coded address,it is possible to link any address related information to a map database.This creates a multipurpos</p><p>　　Source: Jens Wolters,Stig Enemark,2002. “Property valu

60、ation and taxation in denmark”. The Danish Association of Chartered Surveyors.no.8,april,pp.2-9.</p><p><b>　　譯文：</b></p><p>　　丹麥的物業(yè)估價與征稅</p><p><b>　　簡介</b>&l

61、t;/p><p>　　機構(gòu)為了對私人和公共財產(chǎn)進行評估，提出了對不動產(chǎn)的估值。私人抵押貸款公司在抵押貸款申請之前對物業(yè)進行估值，私營物業(yè)代理機構(gòu)在銷售前對物業(yè)進行估值，然而本文主要解決丹麥的公共估值和地籍、土地登記和其他土地相關(guān)信息之間的相互影響。</p><p>　　財產(chǎn)稅的評估過程是一個公共任務(wù)，由市政委員會的評估者執(zhí)行，特許測量師在估價過程中或在房地產(chǎn)管理業(yè)務(wù)中不起任何官方作用。<

62、/p><p>　　對公共財產(chǎn)估值的目的是為了提供一個更加清晰和可接受的計算財產(chǎn)稅的方法。在2000年財產(chǎn)稅占稅收和關(guān)稅總額的3.5個百分點，相當于22000億丹麥克朗（大約為2600萬美元）。</p><p><b>　　物業(yè)估價原則</b></p><p>　　丹麥的所有物業(yè)的估價一般都是每四年進行一次，在未來的幾年之間，傳統(tǒng)的評估方法會因為價格

63、指數(shù)的變化得到更新。自1998年以來丹麥每年的評估體系已經(jīng)實施，取代了每4年評估一次的舊體系。</p><p>　　估值的基本原則是對每一財產(chǎn)的所有價值包括土地和建筑物的價值進行評估，總資產(chǎn)價值評估范圍是對包括土地和建筑物，但不包括機械、家具和動物的全部市場價值的評估。評估的價值反映現(xiàn)金的平均支付情況，明智的買家在評估的時點支付物業(yè)，該價值也應該反映該財產(chǎn)的最佳經(jīng)濟使用情況；同時必須考慮如規(guī)劃法規(guī)、建筑物或土地的

64、保存情況、租金控制情況等所有的公共規(guī)則，住所地的地役權(quán)一般也應該考慮在內(nèi)，但私人的地役權(quán)不用考慮，也就是說，任何不經(jīng)常的租金和抵押貸款的協(xié)議不應該影響估值的結(jié)果。</p><p>　　土地價值的評估基礎(chǔ)是完全市場價值的土地（假定為現(xiàn)金支付），不包括建筑物和其他配套設(shè)施，同時，評估價值要反映土地的最佳經(jīng)濟使用價值，不必考慮現(xiàn)有建筑物和土地的利用情況。所有跟土地使用有關(guān)的公共法規(guī)都應該考慮，包括與土地的價值有關(guān)的排水

65、、排污和公路的改進等。</p><p><b>　　估價程序</b></p><p>　　1960年以前估值程序的第一步是向土地所有者發(fā)出評估表格，讓業(yè)主填寫所有關(guān)于土地和建筑物的基本信息，然后將表格送回評估機構(gòu)。</p><p>　　信息化后估價登記冊在1960年的建筑與住宅于1980年注冊成立的私人住宅和別墅的業(yè)主不必再填寫任何表格，所有關(guān)

66、于土地和建筑物所需的信息已經(jīng)登記記錄在計算機里并不斷得到自動更新。</p><p>　　估價過程所需的信息來源于三種途徑：</p><p>　　物業(yè)的登記冊建筑與住宅登記銷售信息</p><p>　　財產(chǎn)登記的目的是為了記錄每一財產(chǎn)的估值，以幫助相關(guān)機構(gòu)計算和征收財產(chǎn)稅。該登記簿記錄的信息包括相關(guān)財產(chǎn)的地籍編號及財產(chǎn)編號、每個地塊面積以及由此產(chǎn)生的土地及物業(yè)估價

67、鑒定，該登記簿由地方當局保管，登記冊的運行規(guī)則由中央海關(guān)和稅務(wù)主管部門確定。</p><p>　　建筑與住宅注冊成立于1977-79年，以1977年的評估形式為基礎(chǔ)，登記冊中包含了如樓層數(shù)、建筑面積、建筑及建筑材料的詳細信息。通過登記冊，業(yè)主可以隨時了解記錄內(nèi)容發(fā)生的變化，市房管部門將對登記簿的控制和對信息的不斷更新作為日常業(yè)務(wù)的一部分。</p><p>　　物業(yè)買主必須向市政當局提供房產(chǎn)

68、轉(zhuǎn)讓過程中的銷售信息，申報時說明土地的銷售價格、付款細節(jié)和轉(zhuǎn)讓的性質(zhì)（公開市場出售、遺產(chǎn)繼承、家庭轉(zhuǎn)讓、拍賣）。契稅不在土地登記部上登記，除非能證明銷售聲明已經(jīng)提交給市政當局。</p><p>　　來源于以上三種途徑的信息主要被用來計算土地價值的預計值。</p><p>　　土地所有者上報估價結(jié)果和分類， 1966年以前給業(yè)主的通知中只包括評估價值的信息，這導致了沒有具體理由的大量申訴，

69、1996年后的估值擴大了通知范圍，現(xiàn)在包括所有資料和估價過程中使用的計算方法。</p><p><b>　　估值組織</b></p><p>　　丹麥有224個評估區(qū)域組織，每個區(qū)域都有三名成員組成的評估委員會，這是一個典型的非專業(yè)組織。該委員會的責任是確保所有的評估是按照規(guī)章和必要的基礎(chǔ)材料為依據(jù)的，每個委員會在市政管理部門設(shè)有秘書處，市政當局負責估價過程中數(shù)據(jù)的收

70、集和更新。</p><p>　　有27個評估委員會成員組成的評估監(jiān)督機構(gòu)，可以向董事會和監(jiān)事會上報評估標準的相關(guān)觀點。</p><p>　　如果監(jiān)督委員會的決定不被接受，可以向國稅法庭提出進一步的評估申請，稅務(wù)部長人員的任命主要來自政黨和主要機構(gòu)。</p><p>　　中央海關(guān)和稅務(wù)管理部門作為法庭的秘書處，在實踐中根據(jù)中央海關(guān)和稅務(wù)管理機構(gòu)作為當?shù)毓纼r委員會監(jiān)事，

71、推薦當?shù)毓纼r委員會對估價的變化做出調(diào)整。</p><p>　　這是目前被認為放開取消了估值委員會和議會的監(jiān)督評估機構(gòu)，相反，對于估價進程的責任將被安排到29個區(qū)域海關(guān)和稅務(wù)機關(guān)中，此外，15個區(qū)域稅務(wù)上訴委員會，每個都有5名成員組成，來處理當?shù)貥I(yè)主每年的投訴，估值的過程因此被簡化。新的估值條例草案將于2002年春交議會討論，2002年年底前在合適的地區(qū)開展實施。</p><p><b

72、>　　物業(yè)稅</b></p><p>　　在丹麥，個人所得稅是目前最重要的一種稅，在所有稅收和關(guān)說收入中占了53%的比重。一般來說，稅收的賬戶支出占了個人收入總額的一半；另外“土地增值稅”或者普通的營業(yè)稅和對特殊產(chǎn)品（比如酒精、汽車、燃料等）征收的稅也很重要，在所有稅收收入和關(guān)稅收入總額中占了31%。土地增值稅，占據(jù)了產(chǎn)品和服務(wù)包括建筑物的建造所得在內(nèi)的全部收入的25%。銷售或轉(zhuǎn)讓不動產(chǎn)的盈利在

73、這里不用繳納物業(yè)稅，但是，銷售或轉(zhuǎn)讓不動產(chǎn)要繳納下面列出的其他幾種稅。</p><p><b>　　土地稅</b></p><p>　　土地稅是由市級或縣級所在征管部門根據(jù)土地或其他所有個人物業(yè)財產(chǎn)的市場評估價值來征收的，所有征得的稅收收入是當?shù)厥姓蚩h級政府每年的一筆固定財政收入來源。這些稅務(wù)必須固定在土地價值的0.6%-2.4%的范圍之內(nèi)，2001年該平均利率是

74、1.5%。在規(guī)定的條款限制條件下，對市政府的土地稅稅率是否做出準確的判斷，是對當?shù)卣恼魏拓斦袛嗔ψ龀霾昧康囊粋€重要因素。</p><p>　　公共屬性的財產(chǎn)和其他諸如儲備性財產(chǎn)、大使館等財產(chǎn)不屬于土地稅的征稅范圍。公有的財物受限于服務(wù)稅，以支付公共設(shè)施的費用支出，諸如道路、停車場、消防設(shè)備等公共財物；對于國有財產(chǎn)征收的物業(yè)稅的稅率和土地的征稅稅率相同；對于其他以公共名義擁有的財產(chǎn)，服務(wù)稅一般是個固定值，是

75、應納土地稅的一半，服務(wù)稅可能也會在某一特定的商業(yè)物業(yè)中征收。</p><p>　　2000年13500億丹麥克朗（相當于1600億美元）的土地稅收收入相當于所有稅收收入和總關(guān)稅收入總額的2%。</p><p><b>　　財產(chǎn)價值稅</b></p><p>　　每一個擁有房子的自然人都要支付為取得該房產(chǎn)的相關(guān)稅收，我們把這種稅叫做財產(chǎn)價值稅。該

76、稅收的征稅形式、稅率等有當?shù)卣畞泶_定和征收，包括在一年的所有稅收支出中，該物業(yè)價值的三分之一由縣議會征收，三分之二由市政局征收。</p><p>　　目前財產(chǎn)價值稅是按固定資產(chǎn)價值的一個固定比率征收，當固定資產(chǎn)的價值超過3億丹麥克朗（大概350000美元）時，目前的比率已經(jīng)上升到固定資產(chǎn)價值的3%。另外，抵押貸款的利息可以在計算所得稅時扣除。</p><p>　　2000年征得的財產(chǎn)價值

77、稅為8500億丹麥克朗（1000億美元）相當于所有稅收收入和全部關(guān)稅收入之和的1%。</p><p><b>　　財產(chǎn)轉(zhuǎn)讓稅</b></p><p>　　運輸過程中需要繳納的稅收必須向土地登記處登記并支付，不管物品是否出售或已經(jīng)轉(zhuǎn)移給他人。按法律規(guī)定的1400丹麥克朗加上銷售收入的0.6%的固定征稅比率征收（至少是全部財產(chǎn)價值的市場評估價值的0.6%）。納稅義務(wù)根據(jù)財

78、產(chǎn)進入到土地契約書時產(chǎn)生。</p><p>　　按揭文件的稅也是在登記到土地契約書上時開始繳納的，按照法律規(guī)定的1400丹麥克朗加上抵押貸款額的1.5%的固定比率征收，與此相關(guān)聯(lián)的文件地役權(quán)等等只占了土地賬面價值的1400丹麥克朗。</p><p><b>　　開發(fā)增益稅/增值稅</b></p><p>　　開發(fā)增值稅是一種被強加的稅種，是一個

79、通過地方轉(zhuǎn)移的方式——從農(nóng)村發(fā)展區(qū)轉(zhuǎn)移到城市發(fā)展區(qū)的結(jié)果。作為一個可能是新的開發(fā)項目，可能會造成當?shù)赝恋氐膬r格上漲，其中增加的土地價值中有一部分需要繳納土地增值稅。該稅收在確定農(nóng)業(yè)用地和城市開發(fā)用地的稅率時存在差異，所要繳納的稅收按以下方法計征：低于200000丹麥克朗（大約25000美元）的部分按40%的稅率計征，超出部分按應納稅額的60%的稅率計征。</p><p><b>　　資本利得稅</

80、b></p><p>　　資本利得稅是以銷售收入與銷售成本之間的差價（即銷售利潤）為計征基礎(chǔ)的，該銷售利潤是征收所得說的基礎(chǔ)，但是這種稅卻與諸如住宅、避暑別墅、永久性的住房收入無關(guān)。在這里，資本利得稅只與商業(yè)交易中的財產(chǎn)收入有關(guān)。</p><p><b>　　丹麥的綜合土地管理</b></p><p>　　自動估價系統(tǒng)的基礎(chǔ)是綜合土地管理

81、框架，是經(jīng)常被使用的互動的信息網(wǎng)絡(luò)，各子系統(tǒng)之間的聯(lián)系是通過自動建立包含每個子系統(tǒng)的鑒別信息（地籍編號、門牌號碼、郵政編碼）的“交叉使用登記簿”。這意味著只要知道其中是一個關(guān)鍵信息就能獲得特定財產(chǎn)和建筑物的所有有用信息，此外還可以鑒別建筑物或財產(chǎn)的地理位置等。作為一項基本原則，地方當局負責子系統(tǒng)數(shù)據(jù)和估價程序的更新和維護，并將其作為行政日常行為之一。</p><p>　　貨物登記編號、地籍清冊編號、土地登記編號和

82、建筑和住宅的登記編號有著特殊的聯(lián)系，另外建筑與住宅之間的登記和中央人口的登記通過通訊地址也有著特殊的聯(lián)系，可以通過設(shè)置X,Y坐標，建立編號和住址的這種聯(lián)系，它可以鏈接到地圖數(shù)據(jù)庫的相關(guān)地址的任何信息。這有助于創(chuàng)建一個用于分析和管理，包括估價和征稅目的多用途的信息工具。</p><p>　　出處: 延斯?沃爾特斯, 斯蒂格?安尼馬克,《丹麥的物業(yè)估價和征稅》,丹麥特許測量師協(xié)會會刊,2002(8):P2-9.<