日本社会保障与税收一体化改革回顾及成效分析  

Review and Effect Analysis of Japanese Social Security and Tax Integration Reform

作　　者：田香兰[1] Tian Xianglan

机构地区：[1]天津社会科学院日本研究所,天津300191

出　　处：《日本研究》2022年第4期78-85,共8页Japan Studies

基　　金：天津社会科学院2021年重点课题“日本社区综合照护体系理论与实践”(21YZD-07)。

摘　　要：在少子老龄化加剧、社会保障费支出增加和财政状况日益恶化的情况下,为了确保稳定的社会保障资金来源,日本政府实社会保障与税收一体化改革,一体化改革经历了四个时期。从改革成效来看,通过社会保障与税收一体化改革,在一定程度上稳定了社会保障资金来源,形成了对“未来的投资”的全社会共识。但是,改革举措并未实现稳健财政的目标,反而加重了公费负担。本文深入分析人口减少、少子老龄化对社会保障制度的影响,全面回顾和分析社会保障与税收一体化改革过程及成效,认为日本经验对我国建设可持续的社会保障制度有一定的借鉴意义。With the sharping of aging and fewer children, the increase of social security expenditure and the worsening of financial situation, the Japanese government has implemented the integrated reform of social security and taxation to ensure a stable source of social security funds. The reform of the integration of social security and taxation has gone through four periods, and its reform goal is to ensure a stable source of social security funds and achieve stable finance. From the perspective of reform effectiveness, through the integration of social security and tax reform, a stable source of social security funds has been achieved;The "future investment" has been recognized by the whole society. However, the reform of social security and tax integration not only failed to achieve the goal of sound finance, but also increased the burden of public fees. An in-depth analysis of the impact of the aging population with fewer children on the social security system and a comprehensive review of the process and effectiveness of the reform of the integration of social security and taxation will have some reference significance for China to develop a sustainable social security system.

关 键 词：日本 消费税 社会保障制度 改革 

分 类 号：D57[政治法律—政治学]