分权和农村物产征税（PDF55）(1)

7FOODANDAGRICULTUREORGANIZATIONOFTHEUNITEDNATIONSRome,2004LANDTENURESTUDIESFAODecentralizationandruralpropertytaxationimpaginatook.qxd25-06-20048:10PaginaI©FAO2004ThedesignationsemployedandthepresentationofmaterialinthisinformationproductdonotimplytheexpressionofanyopinionwhatsoeveronthepartoftheFoodandAgricultureOrganizationoftheUnitedNationsconcerningthelegalordevelopmentstatusofanycountry,territory,cityorareaorofitsauthorities,orconcerningthedelimitationofitsfrontiersorboundaries.Allrightsreserved.Reproductionanddisseminationofmaterialinthisin-formationproductforeducationalorothernon-commercialpurposesareauthorizedwithoutanypriorwrittenpermissionfromthecopyrightholdersprovidedthesourceisfullyacknowledged.Reproductionofmaterialinthisinformationproductforresaleorothercommercialpurposesisprohibitedwithoutwrittenpermissionofthecopyrightholders.ApplicationsforsuchpermissionshouldbeaddressedtotheChief,PublishingManagementService,InformationDivision,FAO,VialedelleTermediCaracalla,00100Rome,[e-mail]92-5-105144-5FAOLandTenureStudiesFAO’sLandTenureStudiesareconcisepresentationsontheoftencomplicatedandcontroversialsubjectoflandtenure,especiallyasitrelatestofoodsecurity,povertyalleviationandruraldevelopment.ThesestudiesdonotseektobeexhaustivebutinsteadreflectwhatFAOanditsmanyinter-nationalcollaboratorshavediscoveredare‘goodpractices’foraparticularaspectoflandtenureanditsadministration.Thestudiescovervariousaspectsofimprovingaccesstolandandothernaturalresourcesandincreasingtenuresecu-rity.Theyaddresstheroleoflandtenureinruraldevelop-ment,genderandaccesstoland,improvedaccesstolandthroughleasingarrangements,ruralpropertytaxationsys-tems,andlandconsolidation.MoreinformationontheLandTenureStudies,andonFAO’sworkinlandtenure,isavailableat:://:10PaginaIIIAcknowledgementsGuidelinespreparedbySimonKeithandWilliamMcCluskey.ReviewPanel:AndrewHilton,TomKonyimbih,HamishMcDonald,AlexeyOverchukandPaulSanderson.SteeringCommittee:DavidPalmer,PaulMunro-FaureandMika-PetteriTörhönen.impaginatook.qxd25-06-20048:10PaginaIVContentsForewordvii1.INTRODUCTION12.DECENTRALIZATION5Reasonsfordecentralization6Problemsinimplementingdecentralization83.FINANCINGDECENTRALIZATION11Inter-governmentalfinance11Needforfiscalautonomyoflocalgovernments12Possiblerevenuesourcesforlocalgovernments14Localtaxation16Ruralpropertytax194.IMPLEMENTINGARURALPROPERTYTAX25Practicaldetailsofrules:achecklist28Administrativemachinery36Puttingitintopractice:achronologicalchecklist405.VALUATIONAPPROACHESANDTECHNIQUES45Valuationmethodsandstandards45Computerassistedmassappraisal(CAMA)466.FINALCOMMENTS49impaginatook.qxd25-06-20048:10PaginaVForewordThepresentvolumeispartofaseriesofLandTenureStudiesproducedbyFAO’sLandTenureServiceoftheRuralDevelopmentDivision.Landtenurearrangementsareakeytofoodsecurityandsustainableruraldevelopment.Equitableandsecureaccesstoland,especiallyfortheruralpoor,isacrucialfactorforreducingpovertyandhunger,forincreasingagriculturalproductivityandgrowth,andforimprovingruralconditions.Effectivelandtenureinstitutionsareneededtoadministerwhohasrightstowhatnaturalresourcesforwhichpurposes,forhowlong,andunderwhatconditions.Increasingly,landtenureinstitutionsarebeingcalledupontosupportthedecentralizationofservicestolocalgovernments.Themainobjectivesofdecentralizationaretoimprovethedeliveryofservicesbythepublicsectorandtoenhancethequalityoflifeofcitizens.Oneexpectationoftransferringcertainpowersandresponsibilitiesfromthecentralgovernmenttolowerlevelsofgovernmentisthatthedeliveryofservicesshouldimproveifthediversedemandsandneedsofpeopleareservedbylocalofficialswhohavebetterinformationonwhattheywant.Whilethescopeofservicesbeingallocatedtolocalgovernmentshasexpanded,manyruraltownsandvillageslacktherevenuesneededforthemtofulfiltheirnewresponsibilities.Thelimitedrevenuesavailabletorurallocalgovernmentshavehelpedtoreinforcethegrowinginequalitybetweenruralandurbanareasinmanycountries.Revenuesavailabletolocalgovernmentscanbeimprovedbyintroducingaruralpropertytax.Apropertytaxisaneffectivelocaltaxbecausethelocalnatureofpropertymakesitrelativelysimpleforlocalgovernmentstoidentifytax-payersimpaginatook.qxd25-06-20048:10PaginaVIIandtocollectthetaxes.Apropertytaxcanmakeasubstantialcontributiontothetaxbaseofalocalgovernmentevenifpropertytaxesingeneralmakeamodestcontributiontothenationaltaxbase.Thisvolumeisintendedtosupportlandadministratorswhoareinvolvedwiththedesignandimplementationofruralpropertytaxsystems.ItisbasedonFAO’sLandTenureStudiesNumber5,whichfocusedonruralpropertytaxinCentralandEasternEurope.Theresponsetothatguideshowedaneedforinformationonruralpropertytaxsystemstobemoreeasilyavailableinotherregions.Inaddition,thisvolumeplacesaruralpropertytaxmoreexplicitlyinthecontextofdecentralization.Thisbook,likeothersintheseries,doesnotseektobeexhaustivebutratherreflectswhatFAOanditsmanycollaboratorshavediscoveredare‘goodpractices’.FAO’sRuralDevelo