日本税制—社会保障“一体化改革”最新研究  

The latest research of Japan tax-social security "integration reform"

作　　者：张玉棉[1] 刘广献[1] 

机构地区：[1]河北大学日本研究所,河北保定071002

出　　处：《日本问题研究》2013年第1期30-34,共5页Japanese Research

基　　金：国家留学基金委项目(2010813144)

摘　　要：日本社会保障制度建立于1960年代,曾对国民生活和经济发展发挥过重要作用。但是,半个世纪过去了,少子老龄化现象越来越严重,经济长期低迷,致使与当初设想的经济条件和前景差距越来越大,离最初的目标也越来越远,这些严重威胁和动摇了社会保障的可持续性。这次野田内阁冒着政治风险毅然决然推行的改革,就是通过提高消费税实现整个世代共同负担,缩小代际间及代际内的不公平,构筑"全世代对应型"社保制度。通过充实、稳定社保和财政健全化两个目标的同时实现,提高国民对未来生活的安全感和国家的信任感,增强消费和投资预期,减少不安,从而带动整个经济的发展。Japan＇s social security system was established in the 1960s,this system once played an important role in the national life and economic development.However,after half a century,the phenomenon of declining birthrate aging become more and more serious,and long-term economic downturn that resulting in increasing economic conditions and prospects gap originally envisaged,farther and farther away from the initial target,these serious threat shaken the sustain ability of social security.The Noda Cabinet began to take the implementation of the reform while facing the political risks,the reform by raising the consumption tax to achieve that all the generations burden and narrow the unfair huge between outside and inside generation,build a whole generation corresponding social security system.By fulfilling two target that stable social security and financial soundness,raising national sense of security and trust in the future life together,enhancing the expected consumption and investment,and reducing anxiety,thus boosting the development of the economy as a whole.＂

关 键 词：社会保障 税制改革 “一体化改革” 少子老龄化 代际负担转移 

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