日本税制:困局中寻求“突围”

Tax System of Japan:Searching For a Breakout in Predicament

现行的日本税制是"二战"后,在美国占领军的主导下设计,后经日本政府根据本国经济社会政策的需要不断修改、调整逐步发展形成的。它曾经在日本战后的经济发展中发挥了举足轻重的作用。进入21世纪后,日本税制面临着经济重振乏力、人口老龄化带来的沉重财政负担、经济活力趋弱等严峻挑战。因此,日本在近几年对税收优惠等内容进行了调整,使税制呈现出一些新的特点。日本税制建设的经验对我国的税制改革具有重要的启发意义。

The current tax system of Japan was designed under the guide of U.S. after the World War Ⅱ, and since then, Japanese government has been making continuous ad- justments according to its own eco-social policies. This tax system played an important role in the economic development of Japan after the World War Ⅱ. Entering the 21 century, the tax system of Japan has been facing lots of problems such as economic recession, increasing fiscal expenditures for aging society and declining economic vitality. To cope with these challenges, Japan has adjusted its tax system including tax incentives and so on, which could serve as lessons for taxation system reform in China.