日本个人所得税税前扣除制度的维度及其演进
文章摘要:日本个人所得税税前扣除包括必要经费扣除和所得扣除两个层级,分别在计算各项所得额和应纳税所得额环节进行扣减,对纳税人的必要经费支出、家庭构成、配偶就业、身体状况、额外支出、特殊事项等影响税负承担能力的因素进行综合考虑,在保障纳税人基本生活的基础上,发挥个人所得税收入再分配机能,并将其作为调节经济的政策工具,配合消费税等其他税种进行改革。近年来,随着日本经济社会结构变化,个人所得税税前扣除制度显露出诸多问题,日本国内围绕个人所得税收入再分... 展开
Abstract:The tax deduction of individual income tax in Japan includes two stages:the deduction of necessary expenses and the income deduction,which are deducted in the calculation of classified income and taxable income. The necessary expenses for taxpayers to obtain income,as well as the factors affecting the tax bearing capacity,such as family composition,spouse employment,physical condition,additional expenses and special matters,ar... 展开