外文翻譯---丹麥的物業(yè)估價(jià)與征稅

1、<p>　　本科畢業(yè)論文（設(shè)計(jì)）</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(jià)與征稅</p><p><b>　　簡(jiǎn)介</b>&l

61、t;/p><p>　　機(jī)構(gòu)為了對(duì)私人和公共財(cái)產(chǎn)進(jìn)行評(píng)估，提出了對(duì)不動(dòng)產(chǎn)的估值。私人抵押貸款公司在抵押貸款申請(qǐng)之前對(duì)物業(yè)進(jìn)行估值，私營(yíng)物業(yè)代理機(jī)構(gòu)在銷(xiāo)售前對(duì)物業(yè)進(jìn)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(cái)產(chǎn)稅的評(píng)估過(guò)程是一個(gè)公共任務(wù)，由市政委員會(huì)的評(píng)估者執(zhí)行，特許測(cè)量師在估價(jià)過(guò)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(duì)公共財(cái)產(chǎn)估值的目的是為了提供一個(gè)更加清晰和可接受的計(jì)算財(cái)產(chǎn)稅的方法。在2000年財(cái)產(chǎn)稅占稅收和關(guān)稅總額的3.5個(gè)百分點(diǎn)，相當(dāng)于22000億丹麥克朗（大約為2600萬(wàn)美元）。</p><p><b>　　物業(yè)估價(jià)原則</b></p><p>　　丹麥的所有物業(yè)的估價(jià)一般都是每四年進(jìn)行一次，在未來(lái)的幾年之間，傳統(tǒng)的評(píng)估方法會(huì)因?yàn)閮r(jià)格

63、指數(shù)的變化得到更新。自1998年以來(lái)丹麥每年的評(píng)估體系已經(jīng)實(shí)施，取代了每4年評(píng)估一次的舊體系。</p><p>　　估值的基本原則是對(duì)每一財(cái)產(chǎn)的所有價(jià)值包括土地和建筑物的價(jià)值進(jìn)行評(píng)估，總資產(chǎn)價(jià)值評(píng)估范圍是對(duì)包括土地和建筑物，但不包括機(jī)械、家具和動(dòng)物的全部市場(chǎng)價(jià)值的評(píng)估。評(píng)估的價(jià)值反映現(xiàn)金的平均支付情況，明智的買(mǎi)家在評(píng)估的時(shí)點(diǎn)支付物業(yè)，該價(jià)值也應(yīng)該反映該財(cái)產(chǎn)的最佳經(jīng)濟(jì)使用情況；同時(shí)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(yīng)該考慮在內(nèi)，但私人的地役權(quán)不用考慮，也就是說(shuō)，任何不經(jīng)常的租金和抵押貸款的協(xié)議不應(yīng)該影響估值的結(jié)果。</p><p>　　土地價(jià)值的評(píng)估基礎(chǔ)是完全市場(chǎng)價(jià)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(shí)，評(píng)估價(jià)值要反映土地的最佳經(jīng)濟(jì)使用價(jià)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(yīng)該考慮，包括與土地的價(jià)值有關(guān)的排水

65、、排污和公路的改進(jìn)等。</p><p><b>　　估價(jià)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(píng)估表格，讓業(yè)主填寫(xiě)所有關(guān)于土地和建筑物的基本信息，然后將表格送回評(píng)估機(jī)構(gòu)。</p><p>　　信息化后估價(jià)登記冊(cè)在1960年的建筑與住宅于1980年注冊(cè)成立的私人住宅和別墅的業(yè)主不必再填寫(xiě)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(jì)算機(jī)里并不斷得到自動(dòng)更新。</p><p>　　估價(jià)過(guò)程所需的信息來(lái)源于三種途徑：</p><p>　　物業(yè)的登記冊(cè)建筑與住宅登記銷(xiāo)售信息</p><p>　　財(cái)產(chǎn)登記的目的是為了記錄每一財(cái)產(chǎn)的估值，以幫助相關(guān)機(jī)構(gòu)計(jì)算和征收財(cái)產(chǎn)稅。該登記簿記錄的信息包括相關(guān)財(cái)產(chǎn)的地籍編號(hào)及財(cái)產(chǎn)編號(hào)、每個(gè)地塊面積以及由此產(chǎn)生的土地及物業(yè)估價(jià)

67、鑒定，該登記簿由地方當(dāng)局保管，登記冊(cè)的運(yùn)行規(guī)則由中央海關(guān)和稅務(wù)主管部門(mén)確定。</p><p>　　建筑與住宅注冊(cè)成立于1977-79年，以1977年的評(píng)估形式為基礎(chǔ)，登記冊(cè)中包含了如樓層數(shù)、建筑面積、建筑及建筑材料的詳細(xì)信息。通過(guò)登記冊(cè)，業(yè)主可以隨時(shí)了解記錄內(nèi)容發(fā)生的變化，市房管部門(mén)將對(duì)登記簿的控制和對(duì)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(mǎi)主必須向市政當(dāng)局提供房產(chǎn)

68、轉(zhuǎn)讓過(guò)程中的銷(xiāo)售信息，申報(bào)時(shí)說(shuō)明土地的銷(xiāo)售價(jià)格、付款細(xì)節(jié)和轉(zhuǎn)讓的性質(zhì)（公開(kāi)市場(chǎng)出售、遺產(chǎn)繼承、家庭轉(zhuǎn)讓、拍賣(mài)）。契稅不在土地登記部上登記，除非能證明銷(xiāo)售聲明已經(jīng)提交給市政當(dāng)局。</p><p>　　來(lái)源于以上三種途徑的信息主要被用來(lái)計(jì)算土地價(jià)值的預(yù)計(jì)值。</p><p>　　土地所有者上報(bào)估價(jià)結(jié)果和分類， 1966年以前給業(yè)主的通知中只包括評(píng)估價(jià)值的信息，這導(dǎo)致了沒(méi)有具體理由的大量申訴，

69、1996年后的估值擴(kuò)大了通知范圍，現(xiàn)在包括所有資料和估價(jià)過(guò)程中使用的計(jì)算方法。</p><p><b>　　估值組織</b></p><p>　　丹麥有224個(gè)評(píng)估區(qū)域組織，每個(gè)區(qū)域都有三名成員組成的評(píng)估委員會(huì)，這是一個(gè)典型的非專業(yè)組織。該委員會(huì)的責(zé)任是確保所有的評(píng)估是按照規(guī)章和必要的基礎(chǔ)材料為依據(jù)的，每個(gè)委員會(huì)在市政管理部門(mén)設(shè)有秘書(shū)處，市政當(dāng)局負(fù)責(zé)估價(jià)過(guò)程中數(shù)據(jù)的收

70、集和更新。</p><p>　　有27個(gè)評(píng)估委員會(huì)成員組成的評(píng)估監(jiān)督機(jī)構(gòu)，可以向董事會(huì)和監(jiān)事會(huì)上報(bào)評(píng)估標(biāo)準(zhǔn)的相關(guān)觀點(diǎn)。</p><p>　　如果監(jiān)督委員會(huì)的決定不被接受，可以向國(guó)稅法庭提出進(jìn)一步的評(píng)估申請(qǐng)，稅務(wù)部長(zhǎng)人員的任命主要來(lái)自政黨和主要機(jī)構(gòu)。</p><p>　　中央海關(guān)和稅務(wù)管理部門(mén)作為法庭的秘書(shū)處，在實(shí)踐中根據(jù)中央海關(guān)和稅務(wù)管理機(jī)構(gòu)作為當(dāng)?shù)毓纼r(jià)委員會(huì)監(jiān)事，

71、推薦當(dāng)?shù)毓纼r(jià)委員會(huì)對(duì)估價(jià)的變化做出調(diào)整。</p><p>　　這是目前被認(rèn)為放開(kāi)取消了估值委員會(huì)和議會(huì)的監(jiān)督評(píng)估機(jī)構(gòu)，相反，對(duì)于估價(jià)進(jìn)程的責(zé)任將被安排到29個(gè)區(qū)域海關(guān)和稅務(wù)機(jī)關(guān)中，此外，15個(gè)區(qū)域稅務(wù)上訴委員會(huì)，每個(gè)都有5名成員組成，來(lái)處理當(dāng)?shù)貥I(yè)主每年的投訴，估值的過(guò)程因此被簡(jiǎn)化。新的估值條例草案將于2002年春交議會(huì)討論，2002年年底前在合適的地區(qū)開(kāi)展實(shí)施。</p><p><b

72、>　　物業(yè)稅</b></p><p>　　在丹麥，個(gè)人所得稅是目前最重要的一種稅，在所有稅收和關(guān)說(shuō)收入中占了53%的比重。一般來(lái)說(shuō)，稅收的賬戶支出占了個(gè)人收入總額的一半；另外“土地增值稅”或者普通的營(yíng)業(yè)稅和對(duì)特殊產(chǎn)品（比如酒精、汽車(chē)、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(xiāo)售或轉(zhuǎn)讓不動(dòng)產(chǎn)的盈利在

73、這里不用繳納物業(yè)稅，但是，銷(xiāo)售或轉(zhuǎn)讓不動(dòng)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(jí)或縣級(jí)所在征管部門(mén)根據(jù)土地或其他所有個(gè)人物業(yè)財(cái)產(chǎn)的市場(chǎng)評(píng)估價(jià)值來(lái)征收的，所有征得的稅收收入是當(dāng)?shù)厥姓蚩h級(jí)政府每年的一筆固定財(cái)政收入來(lái)源。這些稅務(wù)必須固定在土地價(jià)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(duì)市政府的土地稅稅率是否做出準(zhǔn)確的判斷，是對(duì)當(dāng)?shù)卣恼魏拓?cái)政判斷力做出裁量的一個(gè)重要因素。</p><p>　　公共屬性的財(cái)產(chǎn)和其他諸如儲(chǔ)備性財(cái)產(chǎn)、大使館等財(cái)產(chǎn)不屬于土地稅的征稅范圍。公有的財(cái)物受限于服務(wù)稅，以支付公共設(shè)施的費(fèi)用支出，諸如道路、停車(chē)場(chǎng)、消防設(shè)備等公共財(cái)物；對(duì)于國(guó)有財(cái)產(chǎn)征收的物業(yè)稅的稅率和土地的征稅稅率相同；對(duì)于其他以公共名義擁有的財(cái)產(chǎn)，服務(wù)稅一般是個(gè)固定值，是

75、應(yīng)納土地稅的一半，服務(wù)稅可能也會(huì)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(dāng)于1600億美元）的土地稅收收入相當(dāng)于所有稅收收入和總關(guān)稅收入總額的2%。</p><p><b>　　財(cái)產(chǎn)價(jià)值稅</b></p><p>　　每一個(gè)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(cái)產(chǎn)價(jià)值稅。該

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

77、稅為8500億丹麥克朗（1000億美元）相當(dāng)于所有稅收收入和全部關(guān)稅收入之和的1%。</p><p><b>　　財(cái)產(chǎn)轉(zhuǎn)讓稅</b></p><p>　　運(yùn)輸過(guò)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(xiāo)售收入的0.6%的固定征稅比率征收（至少是全部財(cái)產(chǎn)價(jià)值的市場(chǎng)評(píng)估價(jià)值的0.6%）。納稅義務(wù)根據(jù)財(cái)

78、產(chǎn)進(jìn)入到土地契約書(shū)時(shí)產(chǎn)生。</p><p>　　按揭文件的稅也是在登記到土地契約書(shū)上時(shí)開(kāi)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(jià)值的1400丹麥克朗。</p><p><b>　　開(kāi)發(fā)增益稅/增值稅</b></p><p>　　開(kāi)發(fā)增值稅是一種被強(qiáng)加的稅種，是一個(gè)

79、通過(guò)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(gè)可能是新的開(kāi)發(fā)項(xiàng)目，可能會(huì)造成當(dāng)?shù)赝恋氐膬r(jià)格上漲，其中增加的土地價(jià)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(kāi)發(fā)用地的稅率時(shí)存在差異，所要繳納的稅收按以下方法計(jì)征：低于200000丹麥克朗（大約25000美元）的部分按40%的稅率計(jì)征，超出部分按應(yīng)納稅額的60%的稅率計(jì)征。</p><p><b>　　資本利得稅</

80、b></p><p>　　資本利得稅是以銷(xiāo)售收入與銷(xiāo)售成本之間的差價(jià)（即銷(xiāo)售利潤(rùn)）為計(jì)征基礎(chǔ)的，該銷(xiāo)售利潤(rùn)是征收所得說(shuō)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(wú)關(guān)。在這里，資本利得稅只與商業(yè)交易中的財(cái)產(chǎn)收入有關(guān)。</p><p><b>　　丹麥的綜合土地管理</b></p><p>　　自動(dòng)估價(jià)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(dòng)的信息網(wǎng)絡(luò)，各子系統(tǒng)之間的聯(lián)系是通過(guò)自動(dòng)建立包含每個(gè)子系統(tǒng)的鑒別信息（地籍編號(hào)、門(mén)牌號(hào)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(gè)關(guān)鍵信息就能獲得特定財(cái)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(cái)產(chǎn)的地理位置等。作為一項(xiàng)基本原則，地方當(dāng)局負(fù)責(zé)子系統(tǒng)數(shù)據(jù)和估價(jià)程序的更新和維護(hù)，并將其作為行政日常行為之一。</p><p>　　貨物登記編號(hào)、地籍清冊(cè)編號(hào)、土地登記編號(hào)和

82、建筑和住宅的登記編號(hào)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(guò)通訊地址也有著特殊的聯(lián)系，可以通過(guò)設(shè)置X,Y坐標(biāo)，建立編號(hào)和住址的這種聯(lián)系，它可以鏈接到地圖數(shù)據(jù)庫(kù)的相關(guān)地址的任何信息。這有助于創(chuàng)建一個(gè)用于分析和管理，包括估價(jià)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(jià)和征稅》,丹麥特許測(cè)量師協(xié)會(huì)會(huì)刊,2002(8):P2-9.<