日本“泡沫经济”破灭后的税收政策评析

An Analysis of Japan’s Taxation Policies after the Burst of the Bubble Economy

“泡沫经济”破灭后,日本采取包括税收制度改革在内的多种调节政策,试图尽快走出经济泥潭。但是,受多种因素制约,税收制度对经济的调节作用十分有限,税收功能发挥“微效”。税收结构性调整缓慢是日本经济增长的制约因素之一。日本税收政策调整对我国当前税收制度改革具有一定的启示意义。

After the burst of the bubble economy, Japan has adopted a variety of adjusting policies including the reforms in the taxation system, to pull through the economic depression. The function of the taxation system to adjust the economy, however, has been limited under constraint of various factors, only marginal effects can be observed. The slow adjustment of the taxation structure has become a negative factor in Japan＇s economic growth. The changes of Japan＇s taxation policy may supply references to China＇s reform in taxation system.