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日本的故乡税
Japan's Hometown Tax
2018 — 2022，它一次次回到首页
黑点是上首页（≥ 50 分）的那次投稿，空心点是没冲上去的投稿，点越大分数越高。
导读
这篇文章介绍日本的“故乡税”（ふるさと納税）制度：纳税人可以把部分居民税捐给任意地方政府，并收到当地特产作为回礼。文章分析该制度的运作方式、对乡村社区的激励，以及回礼竞争带来的争议。
为什么经久不衰：它记录了一个罕见的税收实验，既展示用税收选择权支持地方的可能性，也暴露了激励扭曲，对理解地方财政和制度设计仍有参考价值。
HN 评论精选
故乡税可以像“已付税”的社区激励工具，带动农村节庆和消费的连锁效应。
我很喜欢这个想法！在美国，它能真正帮助农村社区。最好的一点是对所有人来说都是“免费”的，因为税已经交了。小社区可以组织基于本地文化的节庆——夏天钓鳟鱼、冬天冰节、春天鸭子赛跑——让人们关注社区的节庆、音乐、气候、食物、纺织、历史等。社区寄出东西或吸引人进来，而税已经付过了。这激励小社区筹划节庆、清洁街道、雇人美化环境，为寄过Airbnb代金券的“思乡”游客准备好彩旗。游客来了，在餐馆、商店、修车铺花钱，产生连锁效应。或者激励他们改进食物/纺织/商品生产，找到自己都不知道的市场利基，雇用更多工人。
Balgair查看英文原文
I LOVE this idea! Here in the US, it could really help out rural communities. The best part is that it is 'free' to everyone; you've already paid the taxes. Small communities could, and do, organize festivals based on local culture: Trout fishing in the summer, Ice festivals in the winter, Duck races in the spring, etc. They get people interested in some aspect of the community, be it a festival, music, the climate, foods, textiles, history, etc. Either way, the community sends stuff out or brings people into itself for 'free' as the taxes have already been paid. This incentivizes these small communities to plan for the festivals, to clean up the streets, to pay people to make it look nice, get a bunch of bunting ready for the 'homesick' tourists that they sent AirBNB vouchers out to. People come in, spend money at the diners and in the shops, at the mechanic's when a tire goes flat. There are knock-on effects that the community feels. Or it incentivizes them to get better at food/textile/goods production. Maybe they make a mean steamed-ham. They get better at curing and steaming the hams, they find a niche in the market they didn't know they had, they hire more workers to fill the niche. City-slickers get some steamed-hams, realize that they don't have any rolls to eat them with, and go out and buy some. Again, knock-on effects. For communities that are very small, they could run mini-lotteries, like one during a Wednesday night bowling league. You sign up, they draw a name out of a hat, you get 10% of everyone's tax money that entered (something less than the 30% that the community would have sent out). Communities that don't participate still receive taxes as before. Some that choose to spend these taxes are taking a chance, true. But, I feel that this 'priming of the pump' is fantastic idea. It gets people moving about, making things, buying meals and plane tickets.
无条件给地方拨款搞建设会造成巨大浪费，黄金马桶就是例子。
这里很多人抱怨低效，但有个对比。八十年代末泡沫时期，许多农村地区感到被落下，于是有个方案给几乎每个市町村一大笔钱（约1000万美元？），没有附加条件，但必须用于建新东西。可以想见，这造成了极大的浪费。许多小城镇建了花哨的“多功能厅”，仿佛交响乐团都等着去偏远地方演出。更难忘的是，香川县宇多津町买了一个纯金马桶！
_0nac查看英文原文
I see a lot of moaning about inefficiency here, but here's a point of comparison. During the Bubble years in the late eighties, when many rural areas were feeling left out, there was a scheme to give basically every municipality in Japan a large lump sum of money ($10m?), no strings attached, except that it had to be used for building something new. This, as you might guess, was an incredible waste of money. Many podunk towns built flashy "multi-purpose halls" (多目的ホール) perfect for all those symphony orchestras just dying to perform in the middle of nowhere. More memorably, the town of Utazu, Kagawa purchased a solid gold toilet...! http://english.cri.cn/6909/2010/09/09/1901s593626.htm https://www.emporis.com/buildings/191596/gold-tower-utazu-japan
回礼成了套利漏洞，违背故乡税“真心捐赠”的初衷，且制度低效。
用日本文化来解释这个制度在我看来没有帮助。回礼在其他地方本来不会存在，但允许回礼就是一个赤裸裸的漏洞，各地政府出于增加收入的考虑滥用了它，这在任何国家都会发生。最大的问题是，一些地方政府给的回礼价值似乎超过了故乡税中不能抵税的2000日元部分，这意味着参与捐赠给这些地方，会比一开始不捐稍微划算一点。这些政府显然想吸引和当地毫无关系的人纯粹为礼物寄钱。一个选项是限制回礼价值，但一开始就根本没有理由允许回礼。前2000日元不能抵税，本来就是为了让你只在真心想把钱给某地方政府时才做这件事，允许免税回礼违背了制度初衷。让税收变成回礼也极其低效。不幸的是，农村选票权力过大，自民党往往迎合农村利益，所以可能没有兴趣取消回礼。
resoluteteeth查看英文原文
Couching this in terms of Japanese culture is unhelpful in my opinion. The return gifts probably wouldn't exist in the first place elsewhere, but allowing them is simply a blatant loophole that various local governments have cynically abused to increase their revenue and this is something that would happen in any country. The biggest problem is that some local governments are apparently giving return gifts that have a value that's higher than the 2000 yen part of the hometown tax that isn't tax deductible, which means that by opting in to donating to these local governments you do slightly better than if you didn't donate money in the first place. These governments are obviously trying to get people with absolutely no local connection to send money purely for the gifts. One option would be to set a limit on the value of the gifts, but there's absolutely zero reason to allow the return gifts in the first place. The whole reason for the first 2000 yen not being tax deductible is this is something you are only supposed to do if you seriously want your money to go to a local government, and allowing non-taxed return gifts defeats the intention of how the system is set up. Having tax money go back into return gifts is also ridiculously inefficient. Unfortunately, based on the way the government is set up, rural votes have disproportionate power, and for this reason the LDP has a tendency to pander to rural interests, so they probably have no interest in eliminating the gifts entirely. However, at least they recently announced that they are looking into introducing legislation to limit the value of gifts (and ban the worst abusers from participating entirely) in the next regular session of the Diet.
故乡税导致东京等大城市税收流失，影响本地公共服务资金。
实际上，日本许多市政府已经通过“地方交付税”从国家政府获得再分配，每年超过1000亿美元，而东京这样税基或产业大的城市被排除在外。然后还有“故乡税”，所以东京及周边的地方政府正在损失地方税收。我怀疑很多人不知道，本应给居住地政府的地方税（居民税）被转到了其他城市，尤其因为许多领薪工人不自己报税，正如文章提到的。事情已经到了有些城市发布公益广告说“通过故乡税捐赠会导致本地税收流失”，并称市立托儿等服务资金可能面临风险。2021年，东京因为这个项目“损失”了约4亿美元税收，所以不是小数目。
coobird查看英文原文
Actually, many city governments in Japan already get a redistribution from the national government in "local tax allocation" to the tune of over 100 billion USD every year, and cities like Tokyo with a large tax base or industry are excluded from this. Then there's "hometown tax" so local municipalities in Tokyo and the surrounding areas are losing local tax revenue. I suspect a that many are not aware that taxes destined for the local government they live ("residence tax") in gets diverted to other cities, especially because many salaried workers don't do their own taxes, as was mentioned in the article. It's gotten to the point that some cities were running public service announcements saying that "donating through hometown tax leads to loss of local tax revenues" and saying funding for services like city-run daycare can be at risk. In 2021, Tokyo "lost" about 400 million USD in tax revenue to this program, so it's not a trivial amount.
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