岸田文雄税改对日本经济的影响及评价  

The Impact of Fumio Kishida's Tax Reform on Japanese Economy and Its Evaluation

作　　者：张权 张帆 ZHANG Quan;ZHANG Fan(Guangzhou Huashang Institute for Fintech Research,Guangzhou Huashang College,Guangzhou,Guangdong,511300,China;School of Taxation,Jilin University of Finance and Economics,Changchun,Jilin,130117,China)

机构地区：[1]广州华商学院广东华商金融科技研究院,广东广州511300 [2]吉林财经大学税务学院,吉林长春130117

出　　处：《现代日本经济》2023年第6期11-23,共13页Contemporary Economy OF Japan

基　　金：教育部人文社会科学项目“税制改革下的企业税收遵从:实证评估与政策研究”(19YJA790039);吉林省科技厅项目“吉林省新农业财政金融政策研究”(20230601001FG)。

摘　　要：税收政策是国家宏观经济调控的重要政策工具之一。岸田文雄税改是岸田文雄在日本财阀政治和自民党内自主决策地位提升的政治背景和“新资本主义”经济政策的经济背景下做出的税收政策选择,目的是实现“增长战略”和“分配战略”。改革的内容主要包括法人税改革、个人所得税改革和消费税改革。岸田文雄政府通过提高法人税扣除率、修改住宅贷款个税扣除制度、引入消费税发票制度等税改政策以实现推动经济增长和调节收入分配的目的。岸田文雄税改高度契合了“新资本主义”的思想。从近期看,税改对日本经济初步产生了一定的影响。但是,也面临着一些现实挑战。The tax policy is one of the important policy tools of the national macroeconomic regulation.Kishida's tax reform is a tax policy choice made by Fumio Kishida in the political context of the chaebol politics in Japan and his rise of self-determination in the Liberal Democratic Party(LDP)and the eco-nomic context of the"New Capitalist"economic policy,the aim is to achieve a"Growth Strategy"and a"Distribution Strategy".The content of the reform mainly includes the reform of corporate tax,individual income tax and consumption tax.Kishida government realizes the goal of promoting economic growth and adjusting income distribution by raising the discount rate of corporate tax,modifying the personal tax de-duction system of housing loans,introducing a consumption tax invoice system,Kishida's tax reform is highly compatible with"New Capitalism".In the near future,tax reform has had a preliminary impact on the Japanese economy.However,there are some practical challenges.

关 键 词：岸田文雄税改 法人税扣除率 住宅贷款个税扣除制度 消费税税率 经济影响 

分 类 号：F133.13[经济管理—世界经济]