| 日本的法人税改革及对企业税负的影响 |
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| 引用本文： | 孙雅娜,张会芹.日本的法人税改革及对企业税负的影响[J].日本问题研究,2010,24(3):20-24. |
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| 作者姓名： | 孙雅娜 张会芹 |
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| 作者单位： | 1. 辽宁大学,新华国际商学院,辽宁,沈阳,110136
2. 风帆股份有限公司,河北,保定,071051 |
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| 摘 要： | 自上世纪80年代至今，日本政府在遵循公平、中立、简单的基本原则下对税制进行了多次大规模的改革，深刻地改变了企业法人税的结构和水平。改革的结果是，大型企业的法人税税额在税收中占有很大的比例，对稳定国税收入发挥着极为重要的作用；同时也导致了大型企业的税率降低，使大型企业成为税制改革的最大受益者。
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| 关 键 词： | 税制改革 法人税改革 企业税负 |
Corporate Tax Reform in Japan and Its Effects on Corporation Tax Burden |
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| Institution: | SUN Ya-na ( Xinhua International Business School, Liaoning University, Shenyang 110136, Liaoning, China) |
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| Abstract: | Since 1980s, Japanese government carried out many large-scale tax system reforms and profoundly changed the corporate tax structure and its level based on the basic principles of fair, neutral, and simple. The result of the reform was that large-scale corporate tax accounted for a large proportion of the tax and had an important influence on the stability of national tax income. It also led to the tax rates decrease of large-scale enterprises and made them the biggest beneficiaries of the tax reform. |
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| Keywords: | tax system reform corporate tax reform corporate tax burden |
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