In Japan，The population flow to the city has caused the number of rural taxable population to decrease，It also caused problems such as insufficient consumer groups in rural industry development。For this，Japan issued the "hometown tax" policy，Encourage urban residents to donate to the "hometown" to donate personal income tax and resident taxes that should be paid to the actual residence，The purpose of dating through taxes，Solve labor、Fund and other production factors excessively concentrated on big cities，Promoting rural development。

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"Hometown Tax" in Japan refers to the donation funds of the residents to the "hometown"，After 2,000 yen of residents， A system design that deducts from personal income tax and resident tax。"Hometown Tax" has three characteristics。First, the donor can designate the "hometown"，The "hometown" here does not refer to the actual birthplace of the donor or the birthplace of their parents，It also includes the "hometown" that donors identified at the spiritual level。Second, high -income donations can get more tax deductions，You can also get more donation gifts。Third, gift gifts have become an effective incentive means to increase the number of "hometown taxes" donations。Related studies show，The related coefficient between the "hometown tax" donation amount obtained by the local government and the cost generated by gift gifts is +0.9874，Bet365 lotto review This means that providing donors with high value will help get more "hometown tax" donations。

From the "Hometown Tax" donation process，Donors can apply directly、Two ways to apply for two ways to apply to the government to donate to the local government，Donation funds can be paid directly to the government government，You can also pay through an intermediary such as a comprehensive taxation website。After the donation funds are paid，The local government where the "hometown" is located will be issued by the donor to pay for the donation funds to the account，Gift to the donor gift，Donors are based on donation certificate，Application for deduction of personal income tax and resident tax，The government of its residential government will deduct the personal income tax that the donors need to pay and the resident tax required in the second year。

"Hometown Tax" can be divided into a donation behavior as a whole、Consumption behavior of self -interest and ethical consumption behavior mixed with himself。

One，The donation orientation of the "hometown tax" means that the donor donated some personal income tax and resident tax to the countryside in accordance with his wishes，The "hometown tax" donation at this time is a kind of altruistic behavior，This is also the main basis of the "hometown tax" policy。The donation of the "hometown tax" in Japan presents the city to the countryside、The trend of flowing towards the underdeveloped region of economy is under development。

Its two，The consumption orientation of "hometown tax" means that after the donor completes the donation behavior，Some local governments will provide donors with local products or services，I bet365 live casino games hope to establish a long -term donation relationship with the donor。For the donor,，Donate the tax that should be paid to the urban area to the countryside，Get additional gifts and services，It is a kind of self -interest。Survey indicates，Japanese residents who donated "hometown taxes" due to "interested in gifts" are dominant in terms of quantity，And the gift of gifts on the donation amount is positive。At present, the consumption of "hometown tax" has become the main motivation for donors to donate to donors。

Its three，The ethical consumption of "hometown tax" is between the donation behavior of purely altruism and pure self -interest，Also known as social consumption link，That is, you can get the corresponding gift through donation，It also helps solve social problems。Ethical consumption is in the process of consumption，Emphasize the attention environment，is green consumption; pay attention to society，Emphasize the purchase of fair trade products、Products produced by social disadvantaged groups and products with donations，Including donations as a disaster -stricken area、Village provides funding support and other social assistance acts; pay attention to regions，Emphasize supporting regional industrial development，Buy owned real estate products。"Hometown Tax" as a "ethical consumption" behavior，The attributes of the benefit attributes of gift consumption and the benefit attributes that promote the development of rural industries。

　action mechanism

The design purpose of the "hometown tax" policy is to reduce the gap between urban and rural and regional，I hope to promote rural development through the Bet365 app download following three mechanisms。

First，Expand the fundraising channel。"Hometown Tax" is a way of crowdfunding，Crowdfunding funds requires good credit and transparency for fundraising subjects。The main body of the "hometown tax" in Japan is the local government，Therefore, it has a good degree of credit。2020，Japan in the area where Japan gets "hometown tax"，77.8%of the regions disclosed the purpose of the donation funds to donors，42.3%of regions provide donors with funding project reports，Has a high degree of transparency in the use of funds。

2，Promoting the development of "Gift Economy"。Since 2015，The Japanese government has gradually required the "donation gift" provided by the government -donated government to the government.。The development of "Gift Economy"，On the one hand, it is conducive to increasing corporate employee income、Enhance the survivability of enterprises in market competition，On the other hand, it promotes the business model of business operations from B2B to B2C，helps to promote the company and consumers directly。Another，Driven by "Gift Economy"，Corporate development has also created more taxes for the local area，Some of these taxes will flow to the countryside。

third，Form competition among local governments。From the perspective of the country，"Hometown Tax" is a re -distribution mechanism of zero -sum game，Although those areas that originally belonged to the local delivery tax applicable object，If it is lost due to the "hometown tax" donation of the local residents，75%of the loss can be compensated by the central government，But local governments bet365 Play online games still have to bear 25%losses。For this，Local governments need to from the governance mode、Financial supervision method、Rural industrial policy and financial management methods: take measures，To attract more "hometown tax" donations。

　　Dohaies and Challenges

Although the "hometown tax" in Japan passes through the crowdfunding mechanism、The "Gift Economy" mechanism and competition mechanism help to promote the development of rural areas，But in the actual operation process，The "Hometown Tax" policy is still facing difficulties and challenges。

First，The legal positioning is not clear。Japanese local tax is beneficial、Principles of burden division and other principles。Taxpayers donate personal resident taxes to non -residential areas，Violation of the benefit principle。"Hometown Tax" flowed to the actual place of living in non -donors in the way of donation，This violates the principle of burden burden，Gifts provided by the government provided by the land donation belong to the "special interests" generated by donation behaviors，According to Japan's "Income Tax Law"，It should not be a donation deduction object。Therefore，In the future implementation process，You need to consider whether the donation amount and the "donation gift" received by the donor should be considered according to the actual situation.。

Next，Affecting traditional charity charitable donation system。This is because of，On the one hand，Donation of "Hometown Tax" was given the function of obtaining gifts and tax deductions，This "gift economy" has squeezed to a certain extent to occupy other donations based on Li's motivation，bet365 best casino games It affects normal social public welfare donation activities; on the other hand，On the basis of the traditional donation culture "Li's" attribute，"Hometown Tax" adds "self -interest" attribute，From a long -term perspective，Not conducive to promoting people to participate in public welfare activities，To a certain extent, it is contrary to "donation behavior"。Therefore，You need to establish a supporting "donation gift" system，Strengthen the value of the spiritual dimension of "Gift" instead of the value of the impairment，To a certain extent, guide the donation behavior of "altruism"。

Last，It may cause uneven development in the new region。In the competition that attracts the "hometown tax" donation，Some areas that are not good at promoting and marketing and lacking gifts attracting donors，It may be reduced to a new tax loss area，Then the regional development gap expansion。If the 2011 East Japan Earthquake occurred，Because some areas provide gifts to donors in some areas，"Gift Competition" in different areas，The number of "hometown taxes" that caused the affected areas to affected areas has been greatly affected。Visible，It is necessary to institutionalize the "donation gift" feedback behavior of the local government，Avoid malignant competition。

In short，"Hometown Tax" as a re -distribution mechanism，Gap in fiscal revenue in urban and rural areas、It has played a positive role in supporting rural development，but，It still has uncertainty，Especially in providing gifts to donors，Not only can it affect the development and donation culture of traditional social organizations，And may cause uneven development in new areas。

bet365 live casino games (This article is the Study of Social Power Participation in the Dohaies and Mechanisms of Social Power Participation in Rural Revitalization (20BKS010) phased achievement)

(Author Unit: School of Political and Public Management of Qingdao University)