日本家乡纳税制度及其对中国的启示

Japan's Hometown Tax System and Its Enlightenment to China

日本于2008年开始实施家乡纳税制度,该项制度受到居民的广泛欢迎,并在缓解偏远地区财政困难、促进地方发展、改善当地居民生活、密切外出人员与家乡的感情以及赈灾救灾等方面发挥了积极作用。但家乡纳税制度也存在地方政府间的过度回礼竞争、回馈礼品带来的趋利效应、可能拉大居民间的福利差距等问题,并在一定程度上导致了大城市的财政减收。我国在缩小区域差距和实施乡村振兴过程中,在出台类似于家乡税的政策时,应注意政策设计,通过适当赠礼实现相关各方的激励兼容,充分认识并发挥乡情的功能,实施相关财政税收措施激励外出人员为家乡建设积极出资,注意解决发达地区和欠发达地区的利益冲突与协调问题。

Combined with the background, content and process, this paper examines the hometown tax system that Japan began implementing in 2008. The results show that the hometown tax system has been widely welcomed by residents and has played an active role in alleviating financial difficulties in remote areas, promoting local development, improving the local people＇s lives, evoking nostalgia and providing disaster relief. But there are also problems such as the excessive returns from local government competition, the effect of pursuing benefits from giving back gifts, the potentially increasing of the welfare gap among residents. And to some extent, it brought about financial losses in big cities. In the process of narrowing regional gap and implementing rural revitalization, when introducing a policy similar to hometown tax, China should strengthen policy design to achieve the compatibility of incentives of relevant parties through appropriate gift giving, fully understand and play the functions of nostalgia, and promulgate fiscal and tax measures to encourage people actively invest in their hometown construction, and pay attention to solving the problems of interest coordination in developed regions and underdeveloped regions.