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日本个人所得税税前扣除制度的维度及其演进

作者:李清如 出版日期:2024年01月 报告页数:25 页 报告大小: 报告字数:23648 字 所属图书:日本文论 2023年第1辑(总第9辑) 浏览人数: 下载人数:

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

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配与筹集财政收入的机能强化、就业方式多元化与促进女性就业、税制与社会保障一体化改革等方面展开大量讨论,日本政府也着手进行调整。日本个人所得税税前扣除制度的设计与演变具有自身特点,但也存在一些缺陷。

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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

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,are comprehensively considered. On the basis of ensuring the basic life of taxpayers,the tax deduction system is designed to improve the function of income redistribution of individual income tax,and to cooperate with consumption tax and other taxes to adjust the economy as a policy tool. In recent years,with the changes of Japan’s economic and social structure,the tax deduction system of Japanese individual income tax has been revealed many problems. Discussions around improving the function as fiscal revenue and the function of income redistribution,promoting the employment diversification and female employment,and implementing the integrated reform of tax system and social security,have been carried out extensively in Japan. The design and evolution process of Japan’s personal income tax deduction system has its own characteristics but also some shortcomings.

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作者简介

李清如:李清如,经济学博士,中国社会科学院日本研究所副研究员,主要研究方向为国际贸易学、日本经济与世界经济。