日本税制改革的动向及影响

The Reform of Japan’s Taxation System and Its Impact

2019年度日本税制改革涉及消费税、个人所得税、法人税等多个主要税种。其中,消费税增税仍是日本税制改革的核心议题。为缓解2019年10月消费税增税对经济的冲击,日本政府制定一系列应对措施,包括引入优惠税率、汽车相关税大幅减税、住宅贷款个税扣除进一步扩充等。此外,法人税和国际税收等也是2019年度日本税制改革的重要方面。这些税改内容不仅对日本国内经济形势、财政状况、中央和地方关系等造成影响,也对日本融入国际税收体系起到一定作用。

Japan's tax reform in 2019 involves consumption tax,personal income tax,corporate tax and other taxes.The consumption tax rate increase is the core issue of tax reform in Japan.In order to alleviate possible impact of the rise of consumption tax on Japan's economy in October 2019,the government has formulated a series of countermeasures,including introduction of the preferential tax rate,substantial reduction of automobile tax,and further expansion of individual tax deduction for residential loans.Meanwhile,corporate tax and international tax are also important area of Japan's tax reform in 2019.The tax reform not only affects Japan's domestic economic situation,financial situation,central and local relations,but also contributes to Japan's integration into the international tax system.