外文翻译丹麦的物业估价与征税.docx

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,