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前言日本税制,从1950年以来一直是以所得税、法人税为主体结构,但从1975年起,对这种以所得税、法人税为主体的税制结构产生了怀疑。有人认为,为了建立一个崭新的财政体制,应当引进“一般消费税”。但是,大多数人认为,建立新的财政体制,应当随着行政改革来进行,不应该以“一般消费税”为主要内容。但到1985年,再度出现了应当把税收重点适当转向间接税的主张。这就是后来的以所谓“彻底改革税制”的税改方案。1988年7月29日,政府已将包括引进消费税、减低所得税、居民税、法人税的全部税制法案提交给国会。
Preface The Japanese tax system has been based on income tax and corporate tax since 1950. However, since 1975, this kind of tax structure based on income tax and corporate tax has cast doubt on it. Some people think that in order to establish a brand-new fiscal system, a “general consumption tax” should be introduced. However, most people think that establishing a new fiscal system should follow the administrative reform. The “general consumption tax” should not be the main content. However, by 1985, there was a renewed call for the proper shift of tax focus to indirect taxes. This is the later tax reform proposal with the so-called “complete reform of the tax system.” On July 29, 1988, the government submitted to Congress all taxation measures including the introduction of consumption tax, income tax reduction, residential tax and corporate tax.