An Interdisciplinary study on choice of tax base for land-holding tax and on its assessment methods

(1)土地持有税收制度的国际比较这一领域的国际比较研究更多地侧重于税收法律制度的差异，而不是其实际运作。本研究旨在从分析的角度探讨土地占有地税的税基应该是什么，从而对税基的评估方法、税负调整方式等实际操作方面进行阐释。我们认为，通过书籍和文献，我们已经从许多国外案例中引入了一些重要的提示和教训。(2)土地评估价值与土地持有税负的统计分析实际的土地价值评估制度与现行的减税规则相结合，并没有给出一个简单明确的土地持有征税方式。我们使用国内宏观数据和地级数据，得出了两个指标的税率(1。税收负担-土地价值比税收负担- gdp比率)没有稳定到足以对纳税人负责。。对点数据的调查留到将来进行。(3)土地持有税基和税收原则地方税制度和国税制度都要在所谓税收原则、公平、中立、简单等基础上进行设计。我们认为，我们已经对“税收原则”与优惠土地持有税基的关系进行了理论研究。我们建议，征收土地税的最佳基准是土地租金，而不是土地价值。我们还通过统计表明，目前日本的土地持有税最终可以说是一种地租税。(4)税基的评估方法本研究的结果表明，用租金收入取代土地价值作为土地持有的税基并不像看起来那么困难。对于租赁物业，税基数据将在市场上提供。对于自置物业，我们可以在评估土地价值的过程中，用回报折现法计算租金价值。我们也在美国的房产税和德国的房产税中发现了一些基于租金的税收的因素。这表明，在土地持有价值税的管理中，可能存在以租金为基础的方式。我们还从其他国家的行政管理制度中吸取了一些教训。少

(1)International comparison of the tax systems on land holding International comparative studies in this field have more focused on the differences of tax law systems rather than their real operations. This study intended to give a light on the actual operational aspects such as appraisal methods of tax basis and ways of tax burden adjustment, from the analytical viewpoint that the aim of this study was to investigate what the local tax base on land holdings should be. We think that we have introduced some important hints and lessons out of many foreign cases, just through books and documents though.(2)Statistical analysis of land assessment value and land holding tax burden The combination of the actual land value assessment system and the present tax reduction rules do not make a simple and clear way to tax on land holding. We used the domestic macro-data and prefecture data and have showed that two indicators of tax rate (1.tax burden-land value ratio 2. tax burden-GDP ratio) are no … More t stable enough to be accountable to taxpayers. Investigations with point data are left for the future.(3)Land holding tax base and tax principles The local tax system, as well as the national tax system, should be designed on the ground of the so-called tax principles, equity, neutrality, simplicity, and so on. We think that we have developed a theoretical study on the relation of "tax principle" and the favorable land holding tax base. We recommend that the best base for land-holding tax will be land-rent, not value of land. We also showed statistically that the present Japanese land holding tax could be said to be a rent-based tax eventually.(4) Assessment method of tax base The result of this study suggests that replacing land value as tax base for land holdings with rental income will be not so difficult as it looks like. For leased properties data for tax base will be available in the market. For self-own properties we could find rental value in the course of assessing land value with return-discounting-method. We also find some factors of a kind of rent-based tax in the U.S. property tax and the German real property tax. This shows that there might be a rent-based way in administration value-based land holding tax. We have got some further administrative lessons from systems of other countries. Less