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日本是经济高度发达的资本主义国家,每年财政收入的85％来自税收。日本宪法规定,纳税是每个公民的三大基本任务之一。尽管如此,偷税现象仍较普遍。日本主管税收的行政机关是国税厅,它隶属于大藏省。国税厅下设12个国税局,516个税务署,现有税务人员53,000人。日本实行的是自行申报纳税制度,即由纳税者本人按税法规定计算一年的总收入,扣除有关法定支出和应缴纳的税款。税务人员再根据平时调查掌握的情况,若发现纳税者必须申报金额
Japan is a highly developed capitalist country with 85% of its annual revenue coming from taxes. The Japanese Constitution stipulates that tax payment is one of the three basic tasks for every citizen. In spite of this, the phenomenon of tax evasion is still prevalent. Japan’s tax administration is the tax office, which belongs to the Ministry of Finance. There are 12 IRS offices, 516 taxation offices, and 53,000 tax officers. Japan implemented a self-reporting and tax system, that is, the taxpayers themselves calculated the total income of one year according to the tax laws, after deducting the relevant legal expenses and the tax payable. Tax officers and then according to the usual investigation of the situation, if found taxpayers must declare the amount