本文關(guān)鍵詞：人口少子高齡化下的日本地方財(cái)政制度可持續(xù)性研究，由筆耕文化傳播整理發(fā)布。

人口少子高齡化下的日本地方財(cái)政制度可持續(xù)性研究

On the Sustainability of Japan＇s Local Fiscal System under the Conditions of a Low Birthrate and Aging Population

[1]

Shi Jinfang （Dongbei University of Finance and Economics, Dalian）

東北財(cái)經(jīng)大學(xué)國(guó)際經(jīng)濟(jì)貿(mào)易學(xué)院

文章摘要：20世紀(jì)90年代以來(lái),長(zhǎng)期蕭條的宏觀經(jīng)濟(jì)及不斷加劇的少子高齡化使日本地方財(cái)政收入銳減,社會(huì)保障支出驟增,政府債務(wù)規(guī)模膨脹,地方財(cái)政狀況日趨惡化。伴隨著人口的減少,日本地方自治體的財(cái)政規(guī)模呈現(xiàn)出縮小趨勢(shì)。文章首先考察了日本地方財(cái)政現(xiàn)狀并指出其存在的問(wèn)題,然后從地方稅收入手,討論分析地方稅收現(xiàn)狀、地區(qū)差異性及少子高齡化對(duì)其的影響。文章最后指出,與人口少子高齡化社會(huì)相匹配,日本今后將進(jìn)一步明確地方主要稅種的特征,地方自治體應(yīng)根據(jù)各自的財(cái)政需要和財(cái)政狀況制定相應(yīng)的稅率,中央政府應(yīng)考慮擴(kuò)大課稅范圍和導(dǎo)入共同稅并向地方政府轉(zhuǎn)讓消費(fèi)稅稅源,以保持日本地方財(cái)政制度的可持續(xù)發(fā)展。

Abstr：The long - lasting depression of the macro economy, low birthrate and increasing aging population in Japan have led to a sharp decline of local fiscal revenues, sudden growth of spending on social security, expan- sion of government debt and deterioration of local finance since the 1990s. The fiscal scales of Japanese local governments tend to be diminishing as a result the decreasing population and a low birthrate. This paper first examines the local fiscal situation of Japan and the existing problems before analyzing the status quo of local fi- nance, regional differences and the impact of a low birthrate and the increasingly aging population. Finally, the paper indicates that the characteristics of the main categories of local governments＇ taxes should be further de- fined and that tax rates should be formulated according to local fiscal requirements and status quo. Meanwhile, the central government should consider expanding the scope of taxation, introducing common tax and transfer- ring the source of consumption tax to local governments to ensure the sustainable development of the Japanese local fiscal system.

文章關(guān)鍵詞：

Keyword：:Japan Low Birthrate and Aging Population Local Finance Local Tax

課題項(xiàng)目：2012年度東北財(cái)經(jīng)大學(xué)教師海外提升計(jì)劃項(xiàng)目.

作者信息：會(huì)員可見(jiàn)

  本文關(guān)鍵詞：人口少子高齡化下的日本地方財(cái)政制度可持續(xù)性研究，，由筆耕文化傳播整理發(fā)布。