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日本众院通过1995年税改法案,自1995年起调降个人所得税,以减税刺激消费及国内需求,促进经济复兴。并决定从1997年4月1日起将消费税税率从3％调高到5％,以弥补因调降个人所得税所短收的税收。现概述如下: (一)所得税。中央所得税除降低个人
The Japanese House of Representatives passed the tax reform act of 1995, lowering personal income tax since 1995 and using tax cuts to stimulate consumption and domestic demand and promote economic revitalization. And decided to raise the consumption tax rate from 3% to 5% from April 1, 1997 to make up for the tax shortfall due to the reduction of personal income tax. Are summarized as follows: (a) income tax. Central income tax is reduced to individuals