日本问题研究
日本問題研究
일본문제연구
Japan Problem Studies
2010年
3期
1~6
,共null页
税制 日本 比较 结构
稅製 日本 比較 結構
세제 일본 비교 결구
tax system Japan comparison structure
中日现行税制的起点都比较特殊，中国是改革开放，日本是二战失败后美国主导的改革。在此基础上，两国走出了各自独特的税制演进之路。当前，日本税制是以个人所得税为核心的直接税为主的税制结构，分中央税、都道府县税、市町村税3个层次，中央税居于主导地位。中国税制是以增值税、营业税为核心的间接税为主的税制结构，体现了中国是发展中国家这一经济现实。中国的中央税和地方税的划分标准不明晰，省以下没有独立的地方税体系，直接导致共享税过多，已成为下一步税制改革的阻碍。
中日現行稅製的起點都比較特殊，中國是改革開放，日本是二戰失敗後美國主導的改革。在此基礎上，兩國走齣瞭各自獨特的稅製縯進之路。噹前，日本稅製是以箇人所得稅為覈心的直接稅為主的稅製結構，分中央稅、都道府縣稅、市町村稅3箇層次，中央稅居于主導地位。中國稅製是以增值稅、營業稅為覈心的間接稅為主的稅製結構，體現瞭中國是髮展中國傢這一經濟現實。中國的中央稅和地方稅的劃分標準不明晰，省以下沒有獨立的地方稅體繫，直接導緻共享稅過多，已成為下一步稅製改革的阻礙。
중일현행세제적기점도비교특수，중국시개혁개방，일본시이전실패후미국주도적개혁。재차기출상，량국주출료각자독특적세제연진지로。당전，일본세제시이개인소득세위핵심적직접세위주적세제결구，분중앙세、도도부현세、시정촌세3개층차，중앙세거우주도지위。중국세제시이증치세、영업세위핵심적간접세위주적세제결구，체현료중국시발전중국가저일경제현실。중국적중앙세화지방세적화분표준불명석，성이하몰유독립적지방세체계，직접도치공향세과다，이성위하일보세제개혁적조애。
Both China and Japan have a special starting point in current tax system. Based on China＇s reforming and opening and Japan＇s reforming led by USA after World War II, the two countries have developed its own unique tax system. Today, Japan＇s tax system is mainly the system of direct taxes centered as individual income tax, which consists of national taxes as the leading role, municipal taxes and country taxes. China＇s tax system is mainly the system of indirect taxes centered as value-added tax and sales tax. This reflects the fact that China is a developing country. There is no clear difference between the national and municipal taxes, and there is no independent system of municipal taxes below provincial level. These led to excessive share taxes and became a block of tax reform.
