伦敦房产税怎么算的

How is the Property Tax Calculated in London

在英国，伦敦的房产税计算方式较为复杂，涉及多个方面。

In the United Kingdom, the calculation of property tax in London is rather complex and involves several aspects.

首先，伦敦房产税的征收方法之一是按照房产税收与房屋价值比例计算。纽约业主比伦敦房主整体多缴四成房产税，尽管伦敦的税基大于纽约，但其征收的房产税却相对较少。

Firstly, one of the methods for levying property tax in London is based on the proportion of property tax to the value of the house. Homeowners in New York pay 40% more property tax than those in London as a whole. Despite the fact that the tax base in London is larger than that in New York, the property tax collected in London is relatively less.

其次，房子成交价越高，税率越高。但不少经济学家认为，这是一种效率低下的税种，既不能提供稳定、客观的税收，又会干扰消费者搬家、换房的决策。不过，区别征收房产税，并没有吓跑各路富豪，同时也保障了中低收入者的住房条件，吸引更多年轻人就业，令伦敦经济保持活力。

Secondly, the higher the transaction price of the house, the higher the tax rate. However, many economists believe that this is an inefficient tax type, which neither provides stable and objective tax revenue nor interferes with consumers' decisions to move or change houses. Nevertheless, the differentiated collection of property tax has not scared away wealthy people from all walks of life. At the same time, it has guaranteed the housing conditions of middle and low-income earners, attracted more young people to find jobs, and kept the London economy vibrant.

再者，在印花税方面，新旧印花税政策在购买 12.5 万英镑以下房产时都不需要缴纳任何印花税。但按照新的印花税政策规定，成交价格在 12.5 万英镑到 25 万英镑之间的部分缴纳 2%税率，需比旧政策多缴纳一倍的税费。新印花税政策规定成交价格在 25 万英镑到 92.5 万英镑之间的部分税率为 5%，而旧税法中成交价格在 25 万英镑到 200 万英镑的税率则分为 3%、4%、5%三档。新印花税政策规定成交价格在 92.5 万英镑到 150 万英镑之间的部分税率为 10%，房价超过 150 万英镑按照 12%缴纳印花税。

Furthermore, in terms of stamp duty, both the old and new stamp duty policies do not require any payment when purchasing properties worth less than £125,000. However, according to the new stamp duty policy, for the portion with a transaction price ranging from £125,000 to £250,000, a 2% tax rate is applicable, which is twice the tax payment compared to the old policy. The new stamp duty policy stipulates that the tax rate for the portion with a transaction price ranging from £250,000 to £925,000 is 5%, while in the old tax law, the tax rate for the transaction price ranging from £250,000 to £2 million is divided into three grades: 3%, 4%, and 5%. The new stamp duty policy stipulates that the tax rate for the portion with a transaction price ranging from £925,000 to £1.5 million is 10%, and for house prices exceeding £1.5 million, a 12% stamp duty is paid.

另外，英国住房财产税纳税人是年满 18 岁的住房所有者或承租者，房产税的征收上仅对城市的房产征税，农村是不征收房产税的。英国住宅税税基为住宅房产的价值，由国内税收部门所属的房产估价部门评估，一般每 5 年重估 1 次。英国房地产税税率采用的是累进税率，但各个郡的税级和边际税率均不相同。

In addition, the taxpayers of the British housing property tax are housing owners or tenants over the age of 18. The property tax is levied only on urban properties, and rural properties are not subject to property tax. The tax base of the British residential property tax is the value of the residential property, which is assessed by the property valuation department affiliated with the domestic tax department and is generally reassessed once every 5 years. The tax rate of the British real estate tax adopts a progressive tax rate, but the tax grades and marginal tax rates in each county are different.

总之，了解伦敦房产税的计算方式对于在伦敦购房或投资房产的人来说至关重要。只有充分了解相关政策和税率，才能做出明智的决策。

In conclusion, understanding the calculation method of property tax in London is crucial for those who purchase or invest in properties in London. Only by fully understanding the relevant policies and tax rates can one make wise decisions.