所得税制度是现代税制形成的基本标志。在长期的税制建设中,日本政府为适应社会经济生活发展的需要,十分重视充实和完善所得税制度,以发挥所得税制度的积极作用。本文拟就日本所得税制度的演变过程进行粗浅的评述,并借以探讨对我国税制改革的某些启示。一、从间接税为主体转向所得税为主体的税制所得税制度作为一种新型的税制,是由英国政府于1799年创设的,并在1806年成为永久性的国家税收。19世纪以后,各国相继仿行。日本政府引进所得税制度是在1887年,从时间上看,晚于德国(1871年)而早于美国(1913年)和法国(1914年)。但是直到1940年以前,日本的所得税制度发展比较缓慢。这从所得税占整个税收收入总额的比重中可以得到反 Income tax system is the basic symbol of the formation of modern tax system. In the long-term tax system construction, in order to meet the needs of social and economic development, the Japanese government attaches great importance to the enrichment and improvement of the income tax system so that the income tax system can play an active role. This article intends to make a brief comment on the evolution of Japan’s income tax system and to explore some implications for China’s tax reform. First, the indirect income tax as the main body of the income tax as the main body of the tax system as a new tax system was created by the British government in 1799, and in 1806 to become a permanent national tax. After the 19th century, various countries imitated one after another. The Japanese government introduced an income tax system in 1887, which was later in time than Germany (1871) and earlier than the United States (1913) and France (1914). But until 1940, Japan’s income tax system developed more slowly. This can be obtained from the share of income tax in the total tax revenue