日本个人股息税制度及启示

Individual Dividend Tax System In Japan and Its Implications for China

日本为适应本国的社会经济变化开展了一系列卓有成效的股息税制度改革。本文较全面地介绍了日本个人股息税制度的基本情况和系列改革措施,并基于此对完善我国个人股息税收政策提出了建议。

Japan has implemented a series of dividend tax reform which are proved to be effective. This article comprehensively introduces the basic situation and reform measures of Japanese individual dividend tax system, and puts forward suggestions for China improving its dividend tax system.