“新资本主义”政策下日本新财年税制改革介绍与评价——基于法政策学视角的分析

On New Fiscal Year’s Tax Reform under the“New Capitalism”Policy in Japan:From the Perspective of the Research Paradigm of Law and Policy

本文从改革背景、原因、目标以及主要内容等方面介绍和分析了2022财政年度日本税制改革情况。此次税制改革是在“新资本主义”政策背景下制定的,主要包括“基于成长战略的税制改革”和“基于分配战略的税制改革”两部分。从法政策学视角看,前者的目的是通过税制改革以提高经济效率、促进经济增长;后者的目的是通过税制改革以实现财富再分配、促进税负公平。由于此次税制改革的重心是“基于成长战略的税制改革”,因此,其价值取向以效率为主。从以往经验来看,此次税制改革的经济效果可能不甚明显,但政治和社会效果值得期待。

The paper introduces and analyzes Japan’s tax reform in fiscal year 2022 from the perspectives of reform background,reasons,goals and main contents.The reform is carried out in the context of the implementation of“new capitalism”policy,and mainly consists of two parts,i.e.,tax reform based on growth strategy and distribution strategy respectively.From the perspective of the research paradigm of law and policy,the purpose of the former is to improve economic efficiency and promote economic growth,while the latter is to realize wealth redistribution and promote tax fairness.As the focus of this tax reform is based on growth strategy,the value orientation of this reform is efficiency rather than fairness.Judging from past experience,the economic effect of the tax reform may not be obvious,but the political and social effects are worth expecting.