We have citizen's bear "Yokohama green tax" for stable resources to work on green maintenance, creation continuously in Yokohama-shi from 2009 and utilize as a part of resources of "Yokohama green up plan" (new expansion measure).
It has difficulty in thing that we regain when green is lost once at the same time as it is urgent problem we wait, and to succeed to Yokohama in the next generation that is full of green. About approach for green maintenance, creation, voice is sent from citizen's many of you, and it is necessary to wrestle positively sequentially.
In Yokohama-shi, we devised "Yokohama green up plan" (plan period: in 2014 in - 30) based on result and problem of past approach, result of public awareness investigation and wrestled for the formation of town where green was rich in continuously and decided to follow for the resources in after 2014, and to ask for burden of "Yokohama green tax".
○About taxation period of excess taxation of per capita rate of personal municipal tax, we extend for five years until minute in 2018. (900 yen having the same tax rate as act)
* About taxation period of excess taxation of per capita rate of corporation municipal tax, we extend for five years until fiscal year to start to March 31, 2019. (9% having the same tax rate as act) (in addition, about loss corporation taxation exemption measures, we decide not to apply for fiscal year to start after April 1, 2014.)
* About contract conclusion period when exception of property tax to impose and urban planning tax is for facility site for specific tree planting part and agriculture, we extend for five years until December 31, 2018.
In addition, in regulations revision accompanied with extension such as Yokohama green taxes, incidental opinion of three items was referred by City Counsil.
On extension of Yokohama green tax, it wants to be made special efforts about the next matter.
About purpose, contents of 1 Yokohama green tax, you plan well-known enforcement to citizen continuously in the future, and plan invention so that citizen realizes the effect.
You promote 2 administrative reform still more, and, about office work business in particular, perform thorough review.
You watch civic life and city economic trends accompanied with taxation system revision of 3 future or social economic turn of eventss closely, and examine the measures as needed.
■Ways of thinking such as Yokohama green taxes after 2014
(1) About taxation technique, taxation period
About taxation technique, we do receive benefits by green maintenance, creation with excess taxation of per capita rate of individual municipal tax and corporation municipal tax to amount to individual, corporation which is citizen widely (taxpayer of per capita rate that taxpayer is concerned with personal municipal tax and corporation municipal tax).
In addition, we do with five years to inspect business effect regularly about taxation period.
(2) About tax rate
As a result of having arranged along four items that were suitable as purpose of Yokohama green tax among "approaches [the 26-30, Heisei year] of green in the future" that were measure after 2014 about tax rate, as for the necessary sum, it was approximately 13 billion yen. We assume personal 900 yen, 9% of corporations based on this.
Oh, it is way of thinking of purpose of Yokohama green tax
As for the purpose of Yokohama green tax, purchase (public land) of forest place that we appointed particularly in green zone preservation district to be connected for green maintenance more directly, support, citizen of maintenance accompanied with designation expansion arrange green in next four items from thought that they are suitable in light of purpose of excess taxation about approaches to be connected for promotion of tree planting that can realize, citizen participation in planning including making of forest volunteer specifically close.
(a) Certain security of forest place, farmland
(i) Promotion of imminent tree planting
(u) Improvement of green quality by improvement of maintenance
(e) Business to lead to promotion of civic participation in planning including volunteer
But we exclude business to have supportive character of maintenance costs of facility and specific individual, business from purpose and cope with existing resources.
Exception of taxation exemption measures of i loss corporation
We decide not to apply exception of taxation exemption measures of loss corporation about the next fiscal year to start for reasons of two on after April 1, 2014.
(a) Because receive benefits by green maintenance, creation amount all to citizen (individual, corporation) widely, we adopt excess taxation of municipal tax per capita rate, and, as for establishing exception to specific tax payer, it cannot be said that it is desirable from this point of view.
(i) Current taxation exemption measures were introduced as exceptional measures based on severe economic conditions after Lehman shock, but tendency to recovery be seen now.
(3) About reduction such as property tax
Because it is necessary for reduction measures of property tax for facility site for specific tree planting part and agriculture and urban planning tax to plan tree planting instructions of more city areas and maintenance maintenance of farmland, it follows as the incentive and continues.
■About way of thinking at the time of introduction of Yokohama green tax, please see this