VPRS 14400 Rate Printouts

Every year each local council is required to make and levy rates in respect of all rateable properties within its municipal district. The Municipal Institutions Act 1854 (No.26) empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The amount of rate is therefore determined by the council although a statutory limit applies. Rates are the main source of revenue for the council. The rate record is a record of the levying and payment of rates on rateable properties. Apart from the general rate which is levied equally on all properties, a council may levy an extra rate or a special rate. An extra rate may be levied, over and above the general rate, on a subdivision of a municipality to cover expenses occurred in that subdivision. A special rate may be levied when a council undertakes works for the special benefit of a particular portion of the municipality. Separate rate records are maintained for general, extra and special rates and these are therefore registered as separate series. For each rateable property a record is created which identifies the property and person rated and includes details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate record may comprise two parts: a Register of Rateable Properties and a Rates Register. The Register of Rateable Properties identifies the properties and persons rated and the Rates Register comprises the accounting details. Where these two parts exist they are registered separately. The format of rate records has changed over the years. Initially the levying and payment of rates were recorded in volumes (known as Rate Books) until the introduction of cards (known as Rate Cards) from the 1930s. In the 1980's and 1990's automated systems have mostly been used. Printouts of the automated system are usually produced as the rate record. Series of rate records in different formats are registered separately.每年，各地方议会（local council）均须就其市政辖区内的全部应课税物业（rateable property）制定并征收市政税（rates）。《1854年市政机构法案（第26号）》（Municipal Institutions Act 1854 (No.26)）授权地方议会制定附例（by-laws），以规范自身运作流程，其中包括市政税征收事宜。尽管存在法定限额，但市政税的征收额度仍由地方议会确定。市政税是地方议会的主要收入来源。 税项记录（rate record）是指针对应课税物业的市政税征收与缴纳情况的记录。除对所有物业统一征收的普遍税项（general rate）外，地方议会还可征收附加税项（extra rate）或专项税项（special rate）。附加税项可在普遍税项之外，针对市政辖区内的特定分区征收，用于覆盖该分区产生的开支。当地方议会开展旨在惠及市政辖区特定区域的工程时，可征收专项税项。地方议会需分别维护针对普遍税项、附加税项及专项税项的税项记录，因此这些记录会被归入不同序列进行登记。 针对每一处应课税物业，均会创建一份记录，用于标识该物业及纳税人，并包含物业年度估值、应缴税额、已缴税额、欠缴税款以及市政税豁免相关时间等详细信息。一份完整的税项记录可分为两部分：应课税物业登记簿（Register of Rateable Properties）与税项登记簿（Rates Register）。应课税物业登记簿用于标识应课税物业及纳税人，而税项登记簿则包含相关会计明细信息。若税项记录包含上述两部分，则会分别进行登记。 多年来，税项记录的格式历经多次变革。最初，市政税的征收与缴纳情况均以册簿形式记录（此类册簿被称为税册（Rate Books）），直至20世纪30年代引入卡片式记录（此类卡片被称为税卡（Rate Cards））。20世纪80年代与90年代，自动化系统得到广泛应用。自动化系统的打印输出文件通常被用作税项记录。不同格式的税项记录序列均会分别进行登记。