安倍内閣が法人税の実効税率を現在の３２・１１％から平成２９年度に２０％台に引き下げるというのは、シンガポールや香港をはじめ、グローバル企業に対し税制優遇をしている国々との国際競争力を少しでも高めるためであり、大企業優遇という批判的世論を気にしてこれをおろそかにするといつの間にか国際優良企業が日本から消えているということにもなりかねません。「税」というのは企業が立地を決めるにあたって大きな要因になります。
このままでは人口減少が進み税収の減少が確実視される都道府県も同じことがいえます。
「地方自治体が本社機能を移転した企業に地方税を減額する動きが広がっている。長野県は法人事業税を３年間95％、富山、石川県は90％減額する。経済産業省によると都道府県の約４割にあたる20県程度が導入・計画。東京一極集中を是正するための国の補助制度を活用し地域の中核企業をつくり、人口流出を抑える。」
地方税や法人事業税、固定資産税の優遇などを時限的に設定する都道府県が相次ぐようです。生活者レベルでは子育て世代夫婦の移住に家賃や子供の医療費を無料にした市町村がありましたが、税と誘致の競争がこれからますます起ってくるのだと思います。
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