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最近,日本自民党的首脑相继提出了提高消费税税率问题,放出将来可能实施的“试探性气球”。在野党和财界人士则提出刺激个人消费的个人所得税减税的意见。如果个人所得税减税和消费税增税是当前刺激经济发展对策的话,那么今后,直接税和间接税的比率问题,很可能是改革税制的重大论题。自民党提出的消费税增税论是针对高龄化社会、社会保障支出将会增加的现实,为了确保中长期财源的稳定而提出来的。消费税增税政策的实施,对直接税占整个税收收入四分之三的现行税制将产生较大的
Recently, the heads of the Japanese Liberal Democratic Party successively put forward the issue of raising the consumption tax rate and releasing “tentative balloons” that may be implemented in the future. Opinions from opposition parties and finance ministers put forward personal tax relief to stimulate personal consumption. If the tax reduction on personal income tax and the increase in consumption tax are the current stimulus measures for economic development, the issue of the ratio of direct tax to indirect tax may well be a major issue for the reform of the tax system in the future. The LDP proposed by the Liberal Democratic Party is aimed at the aging society and will increase the expenditure on social security, in order to ensure the stability of the medium and long term financial resources. With the implementation of the tax increase policy on consumption tax, the current taxation system, which accounts for three-quarters of the total tax revenue by direct taxes, will have a larger