日本税制改革动向及中长期展望——基于2015年度《税制修正法案》的分析

Tax Reform Trend in Japan and Its Medium and Long-term Prospect——An Analysis Based on the Annual Tax Revision Act 2015

重振经济、消减财政赤字以实现财政健全化,是日本政府近年来的主要施政目标。总体来看,近年来日本税制改革也主要围绕这一政策目标展开。本文从法人课税、消费课税等方面总结了2015年度日本税制改革的要点,并就日本中长期税制改革动向进行了分析。

To revitalize the economy and cut budget deficit is the main goal of the Japanese government in recent years for the purposes of achieving financial soundness. Overall, the Japanese tax reform is also launched based on the policy objectives in recent years. This paper summarizes the main points of the Japanese tax reform in 2015 from the aspects including corporate tax reform and consumption tax reform, then analyzes the reform trend of the medium and long-term tax system in Japan.