日本消费税改革及其对中国的影响

Japan's Reform of Consumption Tax and Its Impact on China

通过梳理日本消费税改革的历史过程,分析日本消费税增税以及多次延期的原因,进而讨论日本消费税增税对中日两国经济的影响,如中日双边贸易、跨境电子商务和代理购买,以及中国的人力资本投资受到冲击所引发的对中国就业市场的威胁。

By combing the historical process of Japanese consumption tax reform,this paper analyses the reasons for the increase of Japanese consumption tax and its many delays,and further discusses the impact of Japan’s consumption tax on the economy of China and Japan,such as bilateral trade between China and Japan,cross-border e-commerce and agency purchase,and the threats to China’s employment market caused by the blow from the impact on China’s human capital investment.