日本税制改革的六项议案已于去年12月26日获得日本国会的批准,从今年4月1日起实行。这六项税改议案为:①引进以西欧国家的增值税为模式的消费税;②简化并降低所得税税率;③降低法人税税率;④对酒类全面采用特定税率;⑤削减遗产税;⑥税收改革基本法。现分别简介如下。一、引进消费税引进以西欧国家的增值税为模式的消费税,是这次改革的主要特征。从1979年以来,日本政府和执政的自由民主党一直在探索这种税。以前 The six bills on Japan’s tax reform were approved by the Japanese parliament on December 26 last year and will come into effect on April 1 this year. The six tax reform proposals are as follows: ① introducing consumption tax modeled on VAT in Western European countries; ② simplifying and lowering the income tax rate; ③ reducing the corporate tax rate; ④ adopting a comprehensive tax rate on alcoholic beverages; Reform the Basic Law. The brief introduction is as follows. I. Introduction of Consumption Tax The introduction of consumption tax modeled on value added tax in Western European countries is the main feature of this reform. Since 1979, the Japanese government and the ruling Liberal Democrats have been exploring such taxes. before