日本金融税制及其启示

• 作 者: 中国税收科研代表团
• 出 处: 涉外税务
• 发表日期: 2005年06期
• 关键词: 税制改革 税收政策 金融税制 个人所得税 资本市场 红利 个人金融产品 转让所得 上市股票 投资风险

经过20世纪90年代后期以来的金融税制改革,日本已经形成一套比较完善、覆盖所有金融业和金融产品的课税制度,并随着经济形势和金融市场的变化及时调整税收政策,优化金融资产结构,减少个人投资风险,简化纳税方式,以促进资本市场的繁荣和金融业的健康发展。日本现行金融税制及其改革进程对我国金融税制改革有很好的启示作用。

After the reform of the financial tax system since the late 1990s, Japan has established a relatively complete system of taxation covering all financial and financial products. In the light of changes in the economic situation and financial markets, the taxation policies are adjusted in time to optimize financial assets Structure, reduce the risk of individual investment and simplify the tax payment methods so as to promote the prosperity of the capital market and the healthy development of the financial industry. Japan’s Current Financial Tax System and Its Reform Process Have a Good Enlightenment on the Reform of China’s Financial Tax System.