一、家乡税产生的背景日本对个人所得征收两种税,一种是向中央政府缴纳的个人所得税,另一种是向居住地政府缴纳的居民税。居民税包含两级:都道府县民税和市町村民税。这种税制导致地区之间的税收由于具备纳税能力人口数量的差异而有很大的不同。在日本,东京、大阪、名 First, the background of the hometown tax Japan levied two kinds of personal income tax, one is to pay personal income tax to the central government, and the other is to pay the resident government residence tax. Resident tax includes two levels: prefectural tax and municipal tax. This tax system results in a large difference in tax revenue between regions due to differences in the population with tax capacity. In Japan, Tokyo, Osaka, the name