日本消费税问题的由来及其改革展望

The Consumption Tax Controversy in Japan and its Future Prospects

消费税从提出到实施及其之后的改革一直是日本政治经济中的一个敏感性话题,反映了日本政治、经济及社会背景的深刻变化,直接原因是高居不下的财政赤字及不断攀升的债务负担,根本原因在于长期经济衰退使得政府财源枯竭,同时严重的老龄化又使得社会保障支出面临巨大压力,选举制度下的政党政治斗争也放大了消费税效应,从目前情况看,提高消费税税率似乎是一个必然选择。

The Japanese consumption tax has been economically and politically controversial since its very beginning. The controversy is a reflection of changes in its social, economic and political environments, with high fiscal deficit and heavy debt burden as the direct causes. The fundamental causes, however, include the long - term recession which reduces fiscal revenue of the government, as well as the aging population which increases the social security expenditure. Additionally, the Japanese party politics has also magnified the controversy. It seems to be an inevitable choice for Japan to increase the consumption tax rate.