In the United States, a tax levied on the use of land

The taxes on real estate in the United States are mainly transaction tax and property tax (property tax).

The transaction tax is paid at the time of the one-time transfer, which is about 2%-4% of the house price, and is generally divided equally between the buyer and the seller. Property tax is a property tax that is paid every year. The quantity is the property valuation multiplied by one tax rate.

This tax rate is about . Since land in the United States is privately owned, property taxes in the United States refer to taxes that apply a flat rate to all assets contained in land and above-ground buildings.

Taxation of the land portion of the U.S. property tax has no effect on the allocation of land resources, but a flat tax on the asset portion reduces people's willingness to speculate on home improvements and renovations and appreciation. Therefore, the imposition of a flat rate on land and property would lead to extensive rather than intensive land development, and a property tax in the nature of a property tax would not allow for efficient use of land.

The United States is a compound tax system with income tax as the main body, and implements a taxation system in which federal, state, and local** each have their own focused taxes, and their tax rights are independent of each other. There are three main types of taxes: land tax in the nature of income tax, land tax in the nature of property and land tax in the nature of property tax.

After the 20th century, the land tax of property in the United States gradually transitioned to real estate as the main tax object, that is, real estate value tax. Land tax in the nature of property tax, including inheritance tax and gift tax, is a tax derived from land. In the United States, real estate taxes, also known as real estate taxes, are levied directly on land and houses, and the tax base is a percentage of the assessed value of real estate (ranging from 20 to 100 in different states).

Other relevant taxes are mainly based on real estate transactions, inheritance and gifts, and income, which are classified under transaction tax, inheritance gift tax and income tax respectively.

One is the transaction tax, which is taxed at a rate of about 2 and is paid when buying and selling real estate. The second is income tax, in which the individual income tax is subject to an excess progressive tax rate, with the lowest tax rate of 15 and the highest tax rate, which is applicable to income in the form of real estate rental; Capital gains tax, which is levied on the difference in price income obtained from real estate**; The corporate income tax is subject to a progressive tax on excess, with four levels of tax rate and the tax base being the net profit of the real estate company.

The third is the inheritance gift tax, which is levied only when real estate is regarded as an inheritance and is gifted, and it is stipulated that an inheritance worth more than $600,000 and items worth more than $1 million per gift are taxed. Because the ** of real estate in the United States is not high, the depreciation value of old homes is even lower, so it is rarely levied in practice.

Legal Analysis: Land (housing) in the United States needs to be taxed, and it is paid every year, and children and grandchildren pay it, and the land tax is determined according to the value of the surrounding land. If you can't pay taxes, the house will be **, and then it will be auctioned publicly.

In the United States, wasteland is not taxable, non-residential, commercial, and agricultural land, and agricultural land is paved. However, if it is not used for 15 years, the state will automatically change hands to others.

Legal basis: Provisional Regulations of the People's Republic of China on Urban Land Use Tax

Article 1 These Regulations are formulated in order to make rational use of urban land, regulate the income of land grading, improve the efficiency of land use, and strengthen land management.

Article 2 Units and individuals using land within the limits of cities, county seats, organized towns, industrial and mining areas shall be taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. "Units" as used in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises and public institutions, social organizations, state organs, the military, and other units; The term "individuals" includes individual businesses and other individuals.

Article 3 The land use tax shall be calculated and levied on the basis of the area of land actually occupied by the taxpayer, and shall be calculated and levied according to the grade of the land. The organization and measurement of the land occupied area in the preceding paragraph shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government on the basis of the actual situation.

Article 4 The annual tax amount per square meter of land use tax is as follows: (1) 30 yuan for large cities; (2) Medium-sized cities to 24 yuan; (3) Small city yuan to 18 yuan; (4) County seats, organized towns, industrial and mining areas to 12 yuan.

Article 5 The people of provinces, autonomous regions and municipalities directly under the Central Government shall, within the tax range provided for in Article 4 of these Regulations, determine the applicable tax range in the area under their jurisdiction according to the conditions such as the state of municipal construction and the degree of economic prosperity. The people of cities and counties shall, according to the actual situation, divide the land in their respective regions into several grades, and formulate corresponding applicable tax standards within the tax range determined by the people of provinces, autonomous regions and municipalities directly under the Central Government, and report to the people of provinces, autonomous regions and municipalities directly under the Central Government for approval and implementation. With the approval of the people** of provinces, autonomous regions and municipalities directly under the Central Government, the applicable tax rate standard for land use tax in economically backward areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax amount provided for in Article 4 of these Regulations.

The applicable tax rate for land use tax in economically developed areas may be appropriately increased, subject to the approval of the Ministry of Finance.

Article 6 The following land is exempt from land use tax: (A) land used by State organs, people's organizations and the military; (B) by the State finance department allocated funds for the use of the unit for its own use; (3) Land for self-use of religious temples, parks, and places of interest; (D) municipal streets, squares, green belts and other public land; (5) Land directly used for production in agriculture, forestry, animal husbandry and fishery; (6) The land that has been approved for reclamation and remediation and the abandoned land that has been renovated shall be exempted from land use tax for 5 to 10 years from the month of use; (7) Land for energy, transportation, water conservancy facilities and other land exempt from tax separately by the Ministry of Finance.

The land tax of the state is paid according to the total price of the house, and when buying a house, the land tax means that the management department will establish a detailed tax file for the house.

For example, the land tax rate in the San Francisco area is basically maintained at about annual level. It can be adjusted every 3 years, and it needs to be declared by the individual.

After buying real estate in the United States, the land up to 800 meters in the sky and down to 800 meters underground belongs to the individual forever, even if the gold mine is found underground, it is also a personal asset, so the land tax will follow you for generations. Because the land is sold to you for private use by the United States**, in the form of collecting land taxes, the money from these land taxes is given to the local county ** every year to build roads, parks and school districts. Therefore, as a U.S. real estate owner, you cannot evade paying land tax, which is illegal.

In the United States, as long as you buy real estate, you have to pay the first property tax, even after a hundred years, as long as the house is still there, no matter who inherits it, you must continue to pay the land tax. The increase in land tax theoretically depends on the growth of the value of the house and the increase in public spending. Under the condition that the public administration and education expenditure remains unchanged, the main factors affecting the land rent include the housing market**, the assessment ratio, and the tax rate.

Local tax is an important part of the local economy, when the income and expenditure are unbalanced, if the public welfare undertakings that need to be spent are lacking in funds, such as urban construction and school education, they will look for a gap in the local tax. Therefore, the amount of land rent bills received by each homeowner each year is not fixed. The real estate transaction in the United States is very different from that in China, and the essence of the property is also different, the most important thing is the issue of land ownership, after buying a house in the United States, the land belongs to the individual, so the land tax needs to be paid for a year, everyone wins to pay attention to the way the land tax is collected, and pay it in time.

Summary. The U.S. LAT is calculated by first calculating the market value of the land, then subtracting the original land purchase**, and finally multiplying by the local tax rate to calculate the LAT payable. U.S. Land Appreciation Tax (LAT) is a tax that landowners must pay on their land** or when it is transferred.

I hope mine is helpful to you and I wish you a happy life

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The calculation method of the value-added tax on the land in the United States is to first calculate the market value of the land, then subtract the original land purchase, and finally multiply it by the local tax rate to calculate the amount payable by the land value-added tax. U.S. Land Appreciation Tax (LAT) is a tax that landowners must pay on their land** or when it is transferred. I hope mine is helpful to you and I wish you a happy life

Land taxes in the United States vary from state to state and are paid on a year-by-year basis. California's in general, other states in general is in general. It won't be more than 3%.

The better the location, the higher the value of the property and the more taxes you pay. Correspondingly, if the property depreciates, when paying taxes every year, the homeowner can also ask a professional to evaluate and re-apply for a reduction in tax payment.

Buying a house in the United States, real estate tax is a big expense, and a fee will be paid every year, Americans attach great importance to taxes, no one dares to easily evade taxes, no one owes anyone money can not owe Uncle Sam's money, if the tax is in arrears, the house will be auctioned at a low price, and in serious cases, it will go to jail.

The principle of property tax in the United States is that no matter how large the house is, no matter how many people live there, and no matter how many houses there are, as long as there is a property, it must be taxed at the prescribed rate. The tax rate is set by each state**, and the general annual tax rate is the value of the property.

New York State, for example, has a higher property tax rate of 3%. If you originally lived in a smaller house and the property was worth $140,000, you would pay $4,200 in property taxes per year. Now I live in a larger house, the price is $270,000, and I pay $8,100 a year. The property tax for one year is paid twice in the first and second half of the year.

Americans generally don't speculate on houses, let alone have several sets of buildings waiting for the price to rise, even if there is no monthly payment, the annual property tax is enough to make many people worried.