摘要
2019年10月,日本将消费税税率由8%提高至10%,并配套实施了一系列措施。本文系统梳理日本消费税改革背景和改革内容,评估了改革效应,并在此基础上总结了日本消费税改革过程中的成功做法和经验,以期为我国的税制改革提供有益的借鉴。
In October 2019, Japan raised its consumption tax rate from 8 percent to 10 percent, and implemented a series of supporting measures. This paper systematically analyzes the background and contents of Japan’s consumption tax reform, and evaluates its effects. On this basis, the paper summarizes Japan’s successful practices and experiences, in order to provide useful reference for China’s tax reform.
出处
《税务研究》
CSSCI
北大核心
2020年第9期84-89,共6页
关键词
日本
消费税
税制改革
增税
Japan
Consumption Tax
Tax Reform
Tax Increases
