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日本前首相中曾根于1986年12月提出改革日本税制的计划,改革的核心是想把现行以直接税为中心的税制改为以间接税为中心的税制,但事与愿违,引起一场风波,税制改革计划,在其任期内未能实现。日本经济的低速发展是日本税制改革的经济背景。战后,日本经济曾经历了一个由瘫痪、恢复到“高速增长”的过程,“高速增长”时期从1955年开始至1973年结束,持续19年,这一时期年均增长率达9.8％。超过同期其他资
Japan’s former Prime Minister Nakasone put forward the plan to reform the Japanese tax system in December 1986 and the core of the reform is to change the existing tax system centered on direct taxes to a tax system centered on indirect taxes. However, contrary to expectations, this has caused a turmoil in the tax reform plan, In his term failed to achieve. The slow economic development in Japan is the economic background of Japan’s tax reform. After the war, the Japanese economy experienced a process of paralyzing and returning to “rapid growth.” The period of “rapid growth” began in 1955 and ended in 1973 for 19 years, with an average annual growth rate of 9.8% during this period. More than other funds over the same period