目次一、日本消费税制度演进二、现行日本消费税的制度构造三、日本消费税制之经验四、日本消费税制之中国借镜一、日本消费税制度演进1937年,日本政府为筹措战争经费,以物品特别税的形式开征消费税。这一时期,由于深受亚当·斯密“间接税公平负税”观念~①的影响,日本社会普遍认为应当控制对生活必需品的课税,重点对奢侈产品课税。因此,物品特别 Table of Contents I. Evolution of Japan’s Consumption Tax System 2. Structure of the Current Japanese Consumption Tax System 3. Experience of Japan’s Consumption Tax System 4. China’s Consumption Tax System of China Leveraging the Mirror 1. Japan’s Consumption Tax System Evolution In 1937, the Japanese government, in order to raise funds for the war, The form of consumption tax levied. During this period, as deeply influenced by Adam Smith’s notion of a “fair tax on indirect taxes”, Japanese society generally held that the tax on necessities should be controlled and the luxury products should be heavily taxed. Therefore, the items are special