日本税收制度介绍
CHAPTER I
INTRODUCTION TO THE JAPANESE TAX SYSTEM
Historical Background
Tax System Before the End of World War II
Prior to the Beginning of World War II
Tax System during World War II
A. Direct Tax System
a. b.
c.
d.
e.
B. Indirect Tax System
a.
b.
C. Increased Role of Direct Taxation
Tax System After World War II
First Period - Economic Chaos after the War (1945 - 49)
A. Introduction of Anti-inflationary Tax Measures
B. Introduction of the Self-assessment System on a Current Basis
C. Trial Introduction of the Turnover Tax
D. Local Tax System
E. Establishment of National Tax Agency
Second Period - Economic Stabilization and Restoration (1950 - 59)
A. Main Features of the Reform of 1950 based on the Shoup Recom-
mendations
a. National Taxes
\
b. Local Taxes
B. Modifying Shoup’s Taxation System
a.
b.
C. Natural Increase in Revenue and the Adjustment of the Tax Burden a.
b.
Third Period - Economic Progress (1960 - 69)
A. Pursuit of Tax Reduction Policies and Refinement of the Taxation
System
a.
b.
c.
B. Long-range Plan for Taxation
a.
b.
c.
d.
C. Tax System Pursuant to Deficit Financing Policies and the Issue of
Government Bonds
a.
b.
Fourth Period - Improvement in National Welfare (1970 to the pre-sent)
A. Growing Role of the Public Sector
B. Restoration of the Fiscal Balance
\ \ \ \
Recent Tax Reforms
A. Drastic Tax Reform of 1987 to 1988
a.
b.
B. Tax reform from 1989
a.
b.
c.
d.
C. Recent counter - cyclical policies and permanent tax reduction
\
D. Tax reform toward the construction of a desirable tax system
Present Tax System
Taxes on Income:
Taxes on Property, etc. :
Taxes on Consumption:
Revenue Estimates by Tax Items (FY 2005 )
Tax Laws and Regulations
National Taxes
a.
b.
c.
d.
National Tax Laws and Regulations
National Tax Laws and Regulations (Continued)
National Tax Laws and Regulations (Continued)
National Tax Laws and Regulations (Continued)
f.
Local Taxes