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2016年6月1日,日本首相安倍晋三宣布将消费税税率上调时间再次推迟两年半,即由2017年4月推迟至2019年10月,此举使得消费税改革再次成为日本社会经济领域争论的焦点议题。本文梳理了日本历次的消费税改革及其引发的政治、经济波动,系统分析了此次消费税调整延期的原因及日本所面临的深层次经济结构问题。税制改革牵一发而动全身,日本消费税改革的经验得失值得认真总结。
On June 1, 2016, Japanese Prime Minister Shinzo Abe announced that it will postpone the two-and-a-half-year increase in the consumption tax rate again from April 2017 to October 2019, making the consumption tax reform once again the focus of controversy in Japan’s social and economic field. issue. This article reviews the history of Japan’s consumption tax reforms and the political and economic fluctuations caused by them and systematically analyzes the reasons for the postponement of this adjustment and the deep-seated economic structure that Japan faces. The reform of the tax system takes the lead and the whole body is affected. The lessons learned from the reform of Japan’s consumption tax have to be seriously summed up.