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

（1）土地持有税制的国际比较在这一领域的国际比较研究中，更多的是关注税收法律制度的差异，而不是其真实的运作。本研究的目的是探讨地方土地税的税基应该是什么，从分析的角度出发，对税基的评估方法、税负调整方法等实际操作方面进行探讨。我们认为我们已经从许多外国案例中介绍了一些重要的启示和教训，尽管只是通过书籍和文件。（2）土地评估价值与土地持有税负的统计分析结合现行的土地评估制度和现行的减税规定，并没有对土地持有征税做出一个简单明了的办法。本文利用国内宏观数据和地级市数据，分析了两个税率指标（1。税收负担-国内生产总值比率）是没有 ...更多信息 不足以对纳税人负责。使用点数据的调查留待将来进行。（3）土地保有税的税基与课税原则地方税与国税一样，都应该按照公平、中立、简单等所谓的课税原则来设计。我们认为，“课税原则”与土地保有税的税基之间的关系，已经在理论上展开了研究。我们建议土地持有税的最佳基础是地租，而不是土地价值。我们还通过统计数据表明，日本目前的土地持有税最终可以说是一种基于租金的税收。(4)税基的评估方法本研究的结果表明，以土地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。对于自有房地产，在用收益折现法评估土地价值的过程中，可以求出租赁价值。在美国的财产税和德国的真实的财产税中，我们也发现了一种租金税的因素。这说明，在以行政价值为基础的土地持有税中，可能存在一种以租金为基础的方式。我们从其他国家的制度中得到了一些进一步的行政经验教训。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