对日本税制新近改革趋势的研究

A Research on the New Trends of Tax Reform in Japan

近年来,日本税制改革显现出一些新的动向。消费税税率预定于2019年10月由现行的8%提高至10%,引发日本各界激烈争论,成为改革的焦点议题。同时,个人所得税和法人税改革,以及国际课税规则调整亦是日本税制改革的重点方面。日本税制结构和内容的变化,反映出其国内外政治经济和社会因素综合作用的结果。

In recent years, Japan's tax system reform has presented some new trends. Sales tax rate is expected to increase from the current 8% to 10% in October 2019, triggering hot debates and becoming the focus of reform. Meanwhile, personal income tax and corporate tax reform, as well as adjustments to international tax rules are also the focus of Japan's tax reform. The changes in the structure and content of Japan's tax system reflect combined effects of political, economic, and social factors at home and abroad.