论文部分内容阅读
根据大藏省的调查,日本的资产税在日本全部税收(含地方税)中的比重占9.7%,在自民党的土地税制改革大纲中.决定自1992年起导入新的土地保有税,税收可望达到2000～3000亿日元。资产税的重点将无大的变动。以经济协力开发机构(OECD)24个加盟国为对象.核算1988年的不动产税(固定资产税、继承、赠与税等占全部税收的比重,结果是:资产税比重最大的是美国,占14.4%,英国也高达13.9%,然后是加拿大10.8%,日本继之.以下顺次是瑞士、卢森堡、法国。在发达雷家首脑会议的7个与会国中日本恰
According to the survey by Japan’s Ministry of Finance, Japan’s asset tax accounts for 9.7% of Japan’s total revenue (including local taxes), and in the Liberal Democratic Party’s land tax reform program, decided to introduce a new land-ownership tax from 1992, which is expected to be achieved 2000 ~ 300 billion yen. Asset tax focus will be no major changes. For the 24 participating countries of the Economic Cooperation and Development Agency (OECD), the real estate tax for 1988 (accounting for fixed assets tax, inheritance and gift tax, etc.) accounted for 14% of the total tax revenue. As a result, the share of property taxes was the largest in the United States, accounting for 14.4% % In the United Kingdom, 13.9% in the United Kingdom, 10.8% in Canada and Japan followed by Switzerland, Luxembourg and France In the seven countries participating in the summit of the developed Lebanon, Japan and Japan