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日本每年财政收入的85％来自税收。日本宪法规定,纳税是公民的三大基本义务之一。尽管如此,日本人在意识上总把纳税看成是一种“损失”,因此,偷税现象普遍存在。那么,日本又是怎样对付偷税的呢? 隶属于大藏省的国税厅是日本主管税收的行政部门。国税厅下设12个国税局,基层有516个税务署,现有税务人员53000人。日本现在实行的是申报纳税制度,即由纳税者本人按有关规定计算一年的总收入和应缴的税额,主动到税务署申报缴纳。税务人员根据日常调查掌握的情况,如
85% of Japan’s annual fiscal revenue comes from taxes. The Japanese Constitution stipulates that tax payment is one of the three basic obligations of citizens. Nevertheless, the Japanese always consider tax payment as a kind of “loss”. Therefore, the phenomenon of tax evasion is ubiquitous. So, Japan is how to deal with tax evasion? State Department of Taxation under the Ministry of Finance is Japan’s tax department in charge of administration. There are 12 Internal Revenue Service offices under the State Tax Administration, 516 Taxation Offices at the grassroots level, and 53,000 tax officers. Japan is now implementing the tax declaration system, that is, by the taxpayers in accordance with the relevant provisions of the total income for one year and the amount of tax payable, take the initiative to the Tax Department to declare and pay. Tax officials based on the daily investigation of the situation, such as