tax roll

简明释义

课税清册

英英释义

例句

1.The county clerk updated the tax roll to reflect the new property values.

县书记更新了税务名册以反映新的房产价值。

2.Homeowners can check their property status on the local tax roll.

房主可以在当地的税务名册上查看他们的财产状态。

3.A discrepancy was found in the tax roll, leading to a review of several accounts.

在税务名册中发现了不一致，导致对几个账户的审查。

4.Understanding the tax roll is essential for accurate property tax assessments.

理解税务名册对于准确的财产税评估至关重要。

5.The city council discussed adjustments to the tax roll during the meeting.

市议会在会议上讨论了对税务名册的调整。

作文

The concept of a tax roll is central to the functioning of local governments and their ability to generate revenue. A tax roll refers to an official list or record of all taxable properties within a jurisdiction, along with their assessed values and the taxes owed on them. This document plays a crucial role in ensuring that property taxes are collected fairly and efficiently. In many countries, local governments rely heavily on property taxes as a primary source of funding for essential services such as education, infrastructure maintenance, and public safety. The tax roll serves as the backbone of this funding system, providing a comprehensive overview of the properties that contribute to the tax base. Without an accurate and up-to-date tax roll, local governments would struggle to assess the appropriate amount of taxes owed by property owners, potentially leading to significant shortfalls in revenue.One of the key components of a tax roll is the assessment of property values. Assessors are responsible for determining the fair market value of each property, which is then used to calculate the amount of tax owed. This process can be complex, as it often involves evaluating various factors such as location, property size, and the condition of the property. Once the assessments are completed, they are compiled into the tax roll, which is then made available to the public. Transparency is vital in the management of a tax roll. Property owners have the right to understand how their taxes are calculated and to challenge any discrepancies they may find. This is why many jurisdictions allow for an appeals process, where property owners can contest their assessed values if they believe them to be inaccurate. Such mechanisms ensure that the tax roll remains fair and equitable, fostering trust between the government and its constituents.Additionally, the tax roll is not static; it is updated regularly to reflect changes in property ownership, new constructions, and alterations to existing properties. These updates are essential to maintaining the integrity of the tax system, as they ensure that all properties are accurately represented and taxed appropriately. Failure to update the tax roll can lead to inequities in tax burdens, where some property owners may pay significantly more or less than they should.In conclusion, the tax roll is a fundamental element of local government finance. It provides a detailed account of taxable properties and their associated values, enabling fair tax collection and funding for vital public services. Understanding the importance of the tax roll helps citizens appreciate the role of property taxes in their communities and encourages active participation in local governance. As communities grow and evolve, so too must the tax roll, ensuring that it remains a reliable tool for assessing and collecting taxes in a fair and transparent manner.

“税务清单”这一概念是地方政府运作及其产生收入能力的核心。“税务清单”指的是一个官方列表或记录，列出了辖区内所有应税财产及其评估价值和应缴税款。该文件在确保财产税公平和高效征收方面发挥着至关重要的作用。在许多国家，地方政府在教育、基础设施维护和公共安全等基本服务的资金来源中，严重依赖财产税。“税务清单”作为这一资金系统的支柱，提供了对贡献税基的财产的全面概述。如果没有准确且最新的“税务清单”，地方政府将难以评估财产所有者应缴纳的适当税额，可能导致收入的重大短缺。“税务清单”的关键组成部分之一是财产价值的评估。评估人员负责确定每个财产的公平市场价值，然后用于计算应缴税款。这个过程可能很复杂，因为它通常涉及评估多个因素，如位置、财产大小和财产状况。一旦评估完成，它们就会被汇编到“税务清单”中，然后向公众提供。透明度在“税务清单”的管理中至关重要。财产所有者有权了解他们的税款如何计算，并对任何发现的不一致之处提出异议。这就是为什么许多辖区允许上诉程序，财产所有者可以在认为评估价值不准确时进行质疑。这样的机制确保“税务清单”保持公平和公正，促进政府与其公民之间的信任。此外，“税务清单”并不是静态的；它会定期更新，以反映财产所有权的变化、新建建筑和现有财产的变更。这些更新对于维护税制的完整性至关重要，因为它们确保所有财产都被准确表示并适当地征税。如果未能更新“税务清单”，可能会导致税负不平等，一些财产所有者可能支付的税款远高于或低于应付的税款。总之，“税务清单”是地方政府财政的基本要素。它提供了应税财产及其相关价值的详细帐户，使得公平的税收征收和对重要公共服务的资助成为可能。理解“税务清单”的重要性有助于公民欣赏财产税在其社区中的作用，并鼓励积极参与地方治理。随着社区的发展与演变，“税务清单”也必须不断更新，确保其在公平和透明的方式下成为评估和征收税款的可靠工具。