日本法人税改革与经济效应分析

受急于摆脱通缩泥潭、重塑强势的日本经济目标以及美国特朗普政权下新一轮税制改革的全球示范效应影响,日本安倍内阁掀起新一轮以降低法人税率和调整扩大税基为主要内容的法人税改革。文章在对二战后日本法人税改革的历程作系统梳理的基础上,重点分析当前安倍内阁法人税改革的政策取向与经济效应,并力求结合日本长期面临的一系列经济问题,对税改的预期效果做出客观分析与评价,最后立足中国国情,对中国企业所得税改革提出有关政策建议。

An Analysis of Corporate Tax Reform and Economic Effects in Japan

Influenced by Japan’s eagerness to get rid of the deflation quagmire, the goal of reestablishing a strong Japanese economy and the global demonstration effect of the new round of tax reform under the Trump administration in the United States, the Abe regime launched a new round of corporate tax reform with the main content of reducing corporate tax rate and adjusting and expanding tax base. Based on a systematic review of the history of Japanese corporate tax reform after World War II, this article focuses on analyzing the current Abe regime’s corporate tax reform policy orientation and economic effects. It also attempts to make an objective analysis and evaluation of the expected effects of tax reform, taking account of a series of Japanese long-term economic problems. Finally, based on China’s national conditions, it puts forward some relevant policy recommendations for China’s corporate tax reform.