战后日本土地税制改革及其效应

Japan's Reform of Land Tax and Its Effects

战后日本一直将土地税制视作抑制或提升土地价格的"利器",尤其在2000年之前,根据经济环境和土地价格的变化不断调整政策方向,一般是在经济繁荣时期强化土地税制、在经济萧条时期弱化土地税制。税收政策存在时滞性,往往是试图抑制地价的土地税制出台之时,宏观经济环境已经改变,地价开始下降,而在转向缓和税制之时,地价已经进入了上升通道。从直观效果看,日本土地税制改革不仅没有实现土地价格的稳定,反而加剧了其波动性;从理论分析看,固定资产税具有降低土地价格的效果,而土地转让所得税具有推高土地价格的效应;从实证分析看,强化交易环节税的"冻结效果",抑制了土地供给,从而推高地价,不断走低的固定资产实际税率则降低了土地持有成本,也没有起到抑制地价上涨的作用。

Since the end of WWII, Japan has taken the land tax system as an important instrument of controlling the prices of land. Especially in the years before 2000, the Japanese government tended to adjust its policy according to changes of the economic environment and land prices. Generally speaking, the land tax system is strengthened during the economic boom, and it is weakened during the economic recession. Due to the time - lag of the land tax policy, the change of policy relating to the tax system is frequently behind the change of the land prices. It can be observed that the reform of the land tax in Japan not only fails to achieve the stability of land prices, but also increases its volatility. Theoretically speaking, the fixed assets tax has the effect of reducing the price of land while the land transfer tax has the effect of pushing up it. In the practice, the ＂lock - in effect＂ caused by enhancing the transaction tax reduces the land supply and pushes up land prices while the declining rate of fixed asset tax reduces the cost of land owners, having failed to play a role in depressing the rise of land prices.