發(fā)布時間：2019-01-08 15:30

【摘要】：稅收作為一個國家宏觀調(diào)控的重要工具，國家財政收入的主要來源，在一國經(jīng)濟政策中具有舉足輕重的作用。稅收制度要和當(dāng)?shù)氐慕?jīng)濟社會環(huán)境相適應(yīng)，才能更好地促進經(jīng)濟社會的發(fā)展。當(dāng)經(jīng)濟社會環(huán)境發(fā)生變化時，稅收制度也就要與時俱進的做出相應(yīng)的變革。研究日本20世紀(jì)80年代以來的稅制改革及經(jīng)濟效應(yīng)，特別是最新“稅制-社會保障一體化改革”具有現(xiàn)實意義。 日本近30年來的稅制改革，主要圍繞著所得稅和法人稅的減稅、消費稅稅率調(diào)整、稅制結(jié)構(gòu)的調(diào)整而展開。本文首先詳細(xì)研究了日本歷史上三次大的稅制改革及最新稅制社會保障一體化改革的背景、內(nèi)容，然后介紹了日本稅收制度的現(xiàn)狀，分析了其存在的問題，最后對日本歷史上三次稅制改革的經(jīng)濟影響進行了實證分析并對日本最新稅制改的經(jīng)濟效應(yīng)做出了預(yù)測,得出結(jié)論：稅制改革對日本經(jīng)濟發(fā)展產(chǎn)生了一些積極影響，稅制結(jié)構(gòu)得到了優(yōu)化，增設(shè)和提高消費稅率并未引起日本消費的萎縮和經(jīng)濟的下滑和物價水平的持續(xù)上升。日本20世紀(jì)90年代的稅制改革政策并未帶來政府財政收入的增加，增設(shè)消費稅及提高消費稅率加重了低收入者的負(fù)擔(dān)，拉大了日本的貧富差距；日本所得稅比例的減少也阻礙了日本稅收“自動穩(wěn)定器”作用的發(fā)揮。在對最新稅制改革的預(yù)測中，認(rèn)為此次改革短期內(nèi)會對日本經(jīng)濟產(chǎn)生負(fù)面影響，但長期看來，此次稅制改革能夠有效緩解目前日本財政及社會保障制度的緊張狀況，，有利于日本經(jīng)濟的長期穩(wěn)定發(fā)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.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F813.13;F131.3

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