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根据日本1990年政府预算,直接税占国家税收收入的70.9％,其中个人所得税占35.1％,法人税占32.4％,继承税占3.4％,可见个人所得税是日本最大的税种。日本的个人所得税按年计征。以工资、薪金为例,工资、薪金收入者应缴纳的个人所得税,由工资、薪金支付单位在每月支付工资、薪金时代扣代缴,年终汇算清缴,多退少补,纳税人在每年第一次领取工资、薪金前,要向所在单位递交《工薪所得者抚养扣除申请书》,填明家庭人口情况,否则在代扣个人所得税时不予考虑配偶及抚养因素。日本个人所得税的费用扣除规定极为繁杂。仍以工资、薪金为例,工资、薪金收入者可以作“工资、薪金所得扣除”,这种扣除类似于其它所得项目的必要经费扣除,实质上就是工资、薪金收入者的生计扣除,扣除额的计算方法是按超额累退法计算,其结果是高
According to Japan’s 1990 government budget, direct taxes account for 70.9% of the country’s tax revenue, with personal income tax accounting for 35.1%, corporate tax accounting for 32.4% and inheritance tax accounting for 3.4%. This shows that personal income tax is Japan’s largest tax. Japan’s personal income tax is calculated on a yearly basis. In the case of wages and salaries, personal income tax payable by salaries and salaries shall be paid by the salaries and salaries payment unit on a monthly basis with the payment of wages and salaries, and be settled and paid at the year-end. Before the first payment of salaries and salaries each year, submit the Application for Deduction of Welfare Salaries to your employer and fill in the family’s demographic information. Otherwise, spouse and dependent factors will not be taken into account withholding personal income tax. Japan’s personal income tax deductions are extremely complicated. In the case of salaries and salaries, salaries and salary earners can still deduct the income from salaries and salaries. This deduction is similar to the deduction of necessary funds for other income items. In essence, salaries and salaries are deducted from the livelihood deductions and deductions The calculation method is based on excess regressive method, the result is high