日本进入60年代为经济高速发展时期,建立健全相应的税收制度是其经济高速发展重要保障.众所周知,日本在战后,经历了1945-1949年的战后经济混乱时期和1950-1959年的经济恢复与发展时期.前期由于战争的影响,日本经济在通货膨胀的破坏下,处于严重的困难状况中,当时财政政策方面的主要任务是如何渡过这一国民经济中的严重危机.因此,所采取的许多改革,旨在把税收政策同政府的其它经济政策相协调.比如:采取反通货膨胀的税务政策;个人收入自行申报制度;试行交易周转税;建立地方财政税收体系和国家税收管理机构.日本进入50年代之后,根据经济稳定和恢复的特点,在国家税方面采用新的法人税概念,新估价资产并采用净值税.在地方税方面,给予道、府、县以独立的征税权,制定增值税,并着手对美军占领日本时期所推行的以美国人夏普命名的税制,进行不断地修订,如废除了对法人保留利润的征税;证券交易财产收益的征税和废除净值税, Japan entered the 1960s as a period of rapid economic development and establishing and perfecting the corresponding taxation system was an important guarantee for its rapid economic development. As we all know, after the war, Japan experienced the postwar economic chaos of 1945-1949 and the economy of 1950-1959 Recovery and development period.Pre-period due to the impact of the war, under the sabotage of inflation, the Japanese economy was in a serious difficult situation, when the main task of the fiscal policy was how to weather the serious crisis in this national economy. Many reforms have been adopted to harmonize tax policies with other government economic policies, such as the adoption of anti-inflation tax policies, a self-reporting system for personal income, a trial of transactional turnover tax, the establishment of a local fiscal tax system and a national tax authority After Japan entered the 1950s, based on the characteristics of economic stability and recovery, Japan adopted the concept of new corporate tax on the state tax, newly assessed assets and adopted the net value tax, and in the case of local taxes, granted independent taxation powers to the prefectures and prefectures , Set a value-added tax and embarked on a continual taxation of the U.S.-based Sharp named after the U.S. occupation of Japan Book, such as the abolition of the tax on corporate retained profits; securities transaction tax and the abolition of capital gains tax net,