日本故乡税对我国农村经济发展的启示  

Enlightenment of Japanese Hometown Tax on China's Rural Economic Development

作　　者：刘标胜[1] LIU Biao-sheng(School of Finance, Jiangsu Vocational Institute of Commerce, Nanjing 211168, Jiangsu, China)

机构地区：[1]江苏经贸职业技术学院金融学院,江苏南京211168

出　　处：《江苏经贸职业技术学院学报》2022年第1期1-5,共5页Journal of Jiangsu Institute of Commerce

基　　金：江苏省社科应用研究精品工程课题“乡村振兴背景下社会资本投资农村创新研究”(19SYC-051);江苏省教育厅高校哲学社会科学研究课题“城镇化推进中农业供给侧改革问题研究”(2019SJA2278)。

摘　　要：为了促进我国农村经济更快发展,同时充分发挥税收在“三农”领域的调节作用,可以借鉴日本故乡税制度,采取抵扣、减免税款和回赠礼物方式,吸引纳税人积极参加故乡税捐献,为农村地区经济发展提供可持续的资金支持。当前我国还存在相关税收制度不健全和国民人均收入不高、纳税意识不强及征税技术水平有待提高等问题,建议从现行相关税收法律的修订、新税种的开征、用税机制的完善及回赠礼物的规范等方面保障我国故乡税的顺利实施。In order to promote the faster development of China's rural economy and give full play to the regulatory role of tax revenue in the field of“agriculture,rural areas and farmers”,we can learn from Japan's hometown tax system,adopt the ways of deduction,tax deduction and return gift,attract taxpayers to actively participate in hometown tax contributions,provide sustainable financial support for economic development in rural areas.At present,there are some problems in China,such as imperfect taxation system,low per capita income,low tax awareness and low tax collection technology level.It is suggested to ensure the smooth implementation of hometown tax in China from the following aspects:the revision of current relevant tax laws,the introduction of new taxes,the perfection of tax mechanism and the standardization of returning gifts.

关 键 词：日本故乡税 农村经济 个人所得税 回赠礼物 纳税自治权 

分 类 号：F812.42[经济管理—财政学] F323.9