日本各地政府近年逐步推動「住宿稅」的徵收
日本各地政府近年在觀光政策上的新趨勢,那就是逐步推動「住宿稅」的徵收。根據日本媒體在8月24日的報導,以及共同社同日公佈的調查結果顯示,目前已有42個地方政府已經開始或計劃實施住宿稅,同時還有超過90個地方政府正在積極考慮導入這項制度。
所謂住宿稅,顧名思義就是旅客在入住酒店或傳統旅館時,除支付住宿費用之外,還需要額外繳納一筆稅金。這筆稅需要經由中央政府批准才能實施。截至2024年7月底,已有35個地方政府的徵稅計畫獲得核准,其中12個地區已經實際開始徵收,其餘23個則預計最晚會在2026年全面實施。另外,至少有7個地方政府已經完成相關的徵稅條例制定,正準備送交中央審批。
從稅額設置來看,多數地區設定的標準大約是每人每晚200日元,折合新台幣約 44元、人民幣約9.8元。這樣的金額對一般旅客來說並不算高,但針對部分高檔住宿設施,住宿稅可能會顯著增加,甚至達到每人每晚1000日元,折合新台幣約220元、人民幣約48.8元,或者更高。這意味著高端旅遊消費者將承擔更多額外成本。
在調查中,728 個地方政府表達「有興趣」開徵住宿稅,506個則明確表示「沒有興趣」,另有60個地方政府曾經討論過,但最終決定不推行。這反映出住宿稅的推動雖然有一定共識,但並非全國一致,仍受到地方財政狀況、觀光需求以及旅館業者承受力等多方面因素影響。
至於住宿稅的用途,537個地方政府計劃將其用於「建設旅遊設施」,其他被選擇較多的方向還包括旅遊推廣、保護歷史景觀與自然環境,以及改善對外國旅客的接待設施。換言之,住宿稅並不單純是增加財政收入,而是被視為一種再投資於觀光產業、提升旅遊品質的工具。然而,也有地方政府擔心推行住宿稅會遇到阻力,例如若無法清楚說明稅收的用途,可能難以獲得納稅人與旅宿業者的支持;此外,對於小型旅館或民宿業者而言,額外的稅務負擔可能成為經營壓力,尤其是在競爭激烈或遊客減少的情況下。
整體而言,日本各地推動住宿稅的現象,反映出地方政府在觀光與財政之間尋求平衡的現實需求。隨著日本持續成為國際旅遊熱點,住宿稅有望成為觀光資源再分配的重要方式,但如何讓這項制度兼顧旅客體驗、業者生存與地方發展,將是未來能否順利推廣的關鍵。
A recent trend in Japan’s tourism policy, namely the gradual introduction of an “accommodation tax” by local governments. According to reports from Japanese media on August 24 and a survey released by Kyodo News the same day, 42 local governments have already begun or plan to implement the accommodation tax, while more than 90 others are actively considering the idea.
The accommodation tax requires travelers to pay an additional fee on top of their lodging costs when staying at hotels or traditional inns. For this tax to be enforced, approval from the central government is necessary. As of the end of July 2024, 35 local governments had secured approval for their taxation plans, with 12 already enforcing the tax and the remaining 23 scheduled to implement it by 2026 at the latest. In addition, at least seven local governments have completed drafting ordinances and are preparing to seek central government approval.
In terms of rates, many regions have set the standard at around 200 yen per person per night, approximately 9.8 RMB or 44 NTD. While this is not a significant amount for most travelers, the tax can rise substantially at luxury accommodations, reaching as high as 1,000 yen per person per night (about 48.8 RMB or 220 NTD) or even higher, meaning that high-end travelers will bear greater additional costs.
The survey also revealed that 728 local governments expressed interest in introducing an accommodation tax, 506 said they were not interested, and 60 had considered it but ultimately decided against implementation. This shows that while there is growing consensus on the tax, it is not uniform across the country, with differences depending on local finances, tourism demand, and the capacity of lodging operators to absorb the impact.
As for the use of the tax revenue, 537 local governments plan to allocate it toward “developing tourism facilities.” Other common uses include promoting tourism, protecting historical sites and natural environments, and improving facilities for accommodating foreign visitors. In other words, the accommodation tax is not solely seen as a means of increasing revenue but also as a reinvestment tool for enhancing tourism infrastructure and quality. However, some governments have expressed concerns about introducing the tax, pointing out that if the use of the revenue cannot be clearly explained, it may be difficult to gain support from taxpayers and lodging operators. Additionally, smaller hotels and inns may feel the burden more heavily, as the extra tax could become a serious challenge to their operations, particularly in competitive markets or during periods of declining tourism.
Overall, the push for accommodation taxes across Japan reflects local governments’ need to balance tourism development with fiscal realities. As Japan continues to be a popular international travel destination, the accommodation tax is expected to become an important mechanism for redistributing tourism resources. Still, the key challenge will be ensuring that the system strikes a balance between improving traveler experiences, sustaining lodging businesses, and fostering local development.
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