外文翻译丹麦的物业估价与征税.docx
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外文翻译丹麦的物业估价与征税
本科毕业论文(设计)
外文翻译
原文:
Propertyvaluationandtaxationindenmark
Introduction
Valuationofrealpropertyiscarriedoutbyvariousinstitutionsandforvaluationprivateandpublicpurposes.E.g.privatemortgagecompaniesmaketheirownvaluationofthepropertiespriortodeterminingamortgageapplication,andtheprivaterealesatateagentsassessthepropertyvaluepriortosalesorondemandfromindividuals.However,thispaperdealswiththepubilcvaluationinDenmarkanditsinteractionwiththecadastre,thelandregistryandotherrelevantlandinformation.
Valuationforpropertytaxesisapublictaskandiscarriedoutlaymenoppointedasvaluersbythemunicipalcouncils.Licensedsurveyorsdonotplayanyofficialroleinthevaluationprocessorintherealestatemanagementbusiness.
Thepurposeofthepublicvaluationistoprovideaclearandwidelyacceptedbackgroundforcalculationofpropertytax.Propertytaxescomprise3,5percentoftotaltaxesanddutiesin2000correspondingto22000millionDKK(approx.2600millionUSD).
Propertyvaluationprinciples
AgeneralvaluationofallpropertiesinDenmarkwaspreviouslycarriedouteveryfouryears.Intheyearsinbetweenthegeneralvaluationswereupdatedusingfactorsreflectingthepriceindexdevelopment.By1stJanuary1996the20thgeneralvaluationinDenmarktookplace.Since1998annualvaluationshavebeenintroducedtoreplacethe4-yearvaluationsystem.
Thebasicvaluationprinciplesarethatvaluesforeachpropertyareassessedforthetotalproperty(landandbuilding)aswellastheland.Thetotalpropertyvalueisassessedasthefullmarketvalueofthepropertyincludinglandandbuildingsbutexcludingmachinery,furnitureandanimals.Thevalueisassessedtoreflecttheaveragecashpaymentthatasensiblebuyerwouldpayforthepropertyatthetimeofvaluation.Thevalueshouldalsoreflectthebestpossibleeconomicuseoftheproperty.Allpublicregulationssuchasplanningregulations,preservationofbuildingsornature,andrentcontrol-mustbetakenintoconsideration.Generaleasementssuchasregulationsforamajordwellingareaarealsoincluded.Specificprivateregulationsandeasementsare,however,nottakenintoconsideration.Thismeansthatanyunusualrentagreementsormortgageconditionsshouldnotinfluencethevaluation.
Thelandvalueisassessedasthefullmarketvalue(assumedcashpayment)ofthelandwithoutthebuildingsorotherconstructionsfacilities.Again,thevalueisassessedtoreflectthebestpossibleeconomicuseoftheland-disregardinganyexistingbuildingsandthepresentlanduse.Allpublicregulationsconcerningtheland-use-butnotthebuildings-aretakenintoconsideration.Thelandvalueincludesallkindofsiteimprovementssuchasdrainage,sewerageorroads.
Thevaluationprocess
Before1960thefirststepofthevaluationprocesswastosendoutformstothelandowners,askingthemtofillinallthebasicinformationaboutthelandandbuildingsandthenreturntheformstothevaluationauthorities.
AftercomputerizationoftheValuationRegisterin1960andtheestablishmentoftheBuildingandDwellingRegisterin1980thelandownersoftheprivatedwellingsandsummercottagesnolongerhavetofillinanyforms.Allnecessaryinformationaboutlandandbuildingsarealreadyrecordedandcontinuallyupdatedinthecomputerregisters.
Informationneededforthevaluationprocessderivesfromthreesource:
TheRegisterofProperties
TheBuildingandDwellingRegister
TheSalesInformation
ThepurposeofthePropertyRegisteristorecordthevaluationofeachpropertyandtherebyassisttheauthoritiesincalculatingandcollectingpropertytaxes.Theregistercontainsinformationconcerningidentificationoftheproperty(cadastralnnumberandpropertynumber),areaofeachlandparcel,andtheresultinglandandpropertyvaluation.Theregisterismaintainedbythelocalauthorities-the275municipalcouncils.TheguidelinesforrunningtheregisteraredeterminedbytheCentralCustomsandTaxAdministrationoftheMinistryofTaxation.
TheBuildingandDwellingRegisterwasestablished1977-79andisbasedonthevaluationformsfromthe1977-valuation.Theregistercontainsdetailedinformationaboutthebuildingsuchasnumberoffloors,floorarea,andbuildingmaterials.Byestablishingtheregistertheownerswereinformedabouttherecordedcontents,andtheyareinformedwhenanychangesoccur.Theregisteriscontrolledandcontinuouslyupdatedbythemunicipalhousingauthoritiesasapartoftheirdailyroutinesofissuingbuildingpermits.
Thesalesinformationderivesfromsalesdeclarationsthatthebuyerofapropertymustsubmittothemunicipalauthoritiesduringtheprocessofconveyance.Thedeclarationstatesthesalesprice,detailsaboutpaymentandthenatureofthetransfer(openmarketsale,heritage,familytransfer,auction).ThedeedcannotberegisteredintheLandBookunlessitisprovedthatthesalesdeclarationshavebeensubmittedtothemunicipalauthority.
Statisticalinformationfromthethreesourcesisusedincalculatingtheproposedvaluesforaswellthetotalvalueasthelandvalue.
Thelandownermayappealtheresultofthevaluationandclassifications.Until1966thenotificationtotheownerscontainedonlyinformationabouttheassessedvalues.Thiscausedalargenumberofappealswithoutanyspecifiedreason.Atthe1996generalvaluationthenotificationswereexpanded.Thenowincludeallinformationandcalculationsusedinthevaluationprocess.
Thevaluationorganisation
Denmarkisorganisedinto224valuationdistricts.Ineachdistrictthereisavaluationcommitteewiththreemembers.Itisatypicallaymen-organisation.Itistheresponsibilityofthecommitteetoensurethatallassessmentsaremadeaccordingtotheregulationsandthatthenecessarybasismaterialispresent.Eachcommitteeisservedbyasecretariatinthemunicipaladministration.Themunicipalitiesareresponsibleforcollectingandupdatingthepropertydatanecessaryforthevaluation.
AppealsconcerningthevaluescanbemadetotheSupervisoryValuationBoard.Thereare27SupervisoryValuationBoardsreachconsistingofanumberofchairmenfromthevaluationcommittees.
IfdecisionsoftheSupervisoryBoardarenotaccepted,furtherappraisecanbemadetotheNationalTaxTribunal.TheMinisterforTaxationappointsthemembersnormallycomingfromthepoliticalpartiesandmajororganizations.
TheCentralCustomsandTaxAdministrationactsasasecretariatfortheTribunal.InpracticetheregionalofficesundertheCentralCustomsandTaxAdministrationwillactassupervisorsofthelocalvaluationcommitteesandmayrecommendchangesofvaluationmadebythelocalvaluationcommittees.
Itiscurrentlyconsideredtoderegulatethevaluatonorganisationbyabolishingthevaluationcommitteesaswellasthesupervisionvaluationboards.Instead,responsibilityforthevaluationprocesswillbeplacedatthe29regionalCustomandTaxauthorities.Furthermore,15regionalTaxAppealBoard,eachwithfivemembers,willbeestablishedtodealwithcomplaintsfromthelandowners.Alsothevaluationprocesswillbesimplified.Thenewvaluationbillwillbeconsideredbytheparliamentduringspring2002andtheneworganisationshouldbeinplacebeforetheendof2002.
Propertytaxation
InDenmarkthepersonalincometaxisbyfarthemostimportanttaxcovering53percentofalltaxesandduties.Ingeneraltheincometaxaccountsforabouthalfofthegrosspersonalincome.Alsothe"valueaddedtax"(VAT)orgeneralsalestaxandthetaxesonspecificgoods(suchasspirits,cars,fuel,etc)areimportantandaccountsfor31percentofthetotaltaxanddutyrevenue.TheVAT,being25percent,coversalmostalltransactionsofgoodsandservicesincludingconstructionofbuildings.TheprofitfromsalesofimmovablepropertyisnotsubjecttoVAT.However,immovablepropertyissubjecttoanumberofothertaxesaslistedbelow.
Landtaxes
Landtaxisleviedbythecountyandmunicipalauthoritiesbasedontheassessedmarketvalueofthelandforallkindofprivateproperties.Thetaxtobepaidtothecountycouncilsthemunicipalcouncilsisfixedasapartoftheyearlytotalbudgetingforeachmunicipality.Thetaxmustbefixedwithinarangeof0,6to2,4percentofthelandvalue.Theaverageratein2001was1,5percent.Thedeterminationofthemunicipallandtaxratewithintheprescribedlimitsisconsideredanimportantfactorforthelocalpoliticalandfiscaldiscretion.
Publicpropertiesandotherpropertiessuchaspreservedpropertiesandembassiesarenotsubjecttolandtax.Publiclyownedpropertiesare,however,subjecttoaservicetaxmeanttocoverthecostsofpublicfacilitiessuchasroads,parking,firebrigadesetc.Forstateownedpropertiesthetaxisequivalenttothelandtax.Forotherpubliclyownedpropertiestheservicetaxisnormallyfixedashalfofthelandtax.Aservicetaxmayalsobeleviedoncertainbusinessproperties.
Landtaxesaccountfor13,500millDKK(1,600millUSD)in2000equivalenttoabouttwopercentofthetotaltaxanddutyrevenue.
Propertyvaluetax
Personwhoowntheirhomemustpaytaxofthevalueofthehome,knownaspropertyvaluetax.Thetaxisdeterminedandleviedbythestategovernmentandisincludedinthetotaltaxpayableduringtheyear.Therevenueofthepropertyvaluetaxis,however,transferredtocountycouncils(onethird)andmunicipalcouncils(twothirds).
Thetaxiscurrentlyfixedtobepercentofthetotalpropertyvalueanditisincreasingtothreepercentforvaluesbeyond3millionDKK(around350,000USD).Ontheotherhand,mortgageinterestratesaredeductibleforincometax.
Propertyvaluetaxaccountsfor8,500millionDKK(1,