日本税制改革及其经济效应研究
发布时间：2019-01-08 15:30
【摘要】：税收作为一个国家宏观调控的重要工具，国家财政收入的主要来源，在一国经济政策中具有举足轻重的作用。税收制度要和当地的经济社会环境相适应，才能更好地促进经济社会的发展。当经济社会环境发生变化时，税收制度也就要与时俱进的做出相应的变革。研究日本20世纪80年代以来的税制改革及经济效应，特别是最新“税制-社会保障一体化改革”具有现实意义。 日本近30年来的税制改革，主要围绕着所得税和法人税的减税、消费税税率调整、税制结构的调整而展开。本文首先详细研究了日本历史上三次大的税制改革及最新税制社会保障一体化改革的背景、内容，然后介绍了日本税收制度的现状，分析了其存在的问题，最后对日本历史上三次税制改革的经济影响进行了实证分析并对日本最新税制改的经济效应做出了预测,得出结论：税制改革对日本经济发展产生了一些积极影响，税制结构得到了优化，增设和提高消费税率并未引起日本消费的萎缩和经济的下滑和物价水平的持续上升。日本20世纪90年代的税制改革政策并未带来政府财政收入的增加，增设消费税及提高消费税率加重了低收入者的负担，拉大了日本的贫富差距；日本所得税比例的减少也阻碍了日本税收“自动稳定器”作用的发挥。在对最新税制改革的预测中，认为此次改革短期内会对日本经济产生负面影响，但长期看来，此次税制改革能够有效缓解目前日本财政及社会保障制度的紧张状况，，有利于日本经济的长期稳定发展。
[Abstract]:As an important tool of a country's macro-control, tax revenue is the main source of national financial revenue, which plays an important role in a country's economic policy. The tax system should adapt to the local economic and social environment in order to better promote the economic and social development. When the economic and social environment changes, the tax system should also keep pace with the times to make corresponding changes. It is of practical significance to study the tax system reform and its economic effect since 1980s in Japan, especially the latest "integration reform of tax system and social security". The tax system reform in Japan in the past 30 years mainly revolves around the tax reduction of income tax and corporate tax, the adjustment of consumption tax rate and the adjustment of tax system structure. This paper first studies the background and content of three major tax system reforms and the latest tax system social security reform in the history of Japan, then introduces the present situation of Japan's tax system and analyzes its existing problems. Finally, the paper makes an empirical analysis of the economic impact of the three tax reforms in Japan's history and forecasts the economic effects of the latest tax reform in Japan, and concludes that the tax system reform has had some positive effects on the economic development of Japan. The structure of the tax system has been optimized, and the addition and increase of the consumption tax rate has not caused Japan's consumption to shrink, the economy to decline and the price level to continue to rise. Japan's tax reform policy in 1990s did not bring about the increase of government fiscal revenue. The increase of consumption tax and consumption tax increased the burden of low-income people and widened the gap between the rich and the poor in Japan. The decline in the share of Japanese income tax also hampers the role of automatic stabilizers. In the forecast for the latest tax system reform, it is believed that the reform will have a negative impact on the Japanese economy in the short term, but in the long run, the tax reform can effectively alleviate the current tense situation of Japan's financial and social security system. It is conducive to the long-term and stable development of the Japanese economy.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F813.13;F131.3
本文编号：2404806
[Abstract]:As an important tool of a country's macro-control, tax revenue is the main source of national financial revenue, which plays an important role in a country's economic policy. The tax system should adapt to the local economic and social environment in order to better promote the economic and social development. When the economic and social environment changes, the tax system should also keep pace with the times to make corresponding changes. It is of practical significance to study the tax system reform and its economic effect since 1980s in Japan, especially the latest "integration reform of tax system and social security". The tax system reform in Japan in the past 30 years mainly revolves around the tax reduction of income tax and corporate tax, the adjustment of consumption tax rate and the adjustment of tax system structure. This paper first studies the background and content of three major tax system reforms and the latest tax system social security reform in the history of Japan, then introduces the present situation of Japan's tax system and analyzes its existing problems. Finally, the paper makes an empirical analysis of the economic impact of the three tax reforms in Japan's history and forecasts the economic effects of the latest tax reform in Japan, and concludes that the tax system reform has had some positive effects on the economic development of Japan. The structure of the tax system has been optimized, and the addition and increase of the consumption tax rate has not caused Japan's consumption to shrink, the economy to decline and the price level to continue to rise. Japan's tax reform policy in 1990s did not bring about the increase of government fiscal revenue. The increase of consumption tax and consumption tax increased the burden of low-income people and widened the gap between the rich and the poor in Japan. The decline in the share of Japanese income tax also hampers the role of automatic stabilizers. In the forecast for the latest tax system reform, it is believed that the reform will have a negative impact on the Japanese economy in the short term, but in the long run, the tax reform can effectively alleviate the current tense situation of Japan's financial and social security system. It is conducive to the long-term and stable development of the Japanese economy.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F813.13;F131.3
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