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一、特定财源制度所谓特定财源,即广义的目的税,是为了供给道路整备等特定的目的而征收的税。在特定财源中,根据税收的用途而特定征收的税是狭义的目的税;在“税法本则”用途没有规定,但是根据特别会计法和紧急措施法等其他的法律用途特定征收的税称为“目的税的税”。日本现行税制的狭义目的税,国税上只是地方道路税和电源开发促进税两种。地方税有汽车购置税、轻油交易税、入猎税、水利地益税(以上道府县税),入浴税、都市计划税等(市町村税)。汽油税、石油天然气税、飞机燃料税、石油税、原重油关税(以上国税)都是“目的税的税。在日本的现行税制、石油诸税以外,作为国税的电源开发促进税,地方税上的汽车购置税、都市计划税、水利地益税等也作为目的税课征。
First, the specific financial resources system The so-called specific financial resources, that is, the general purpose of the tax, is to supply roads and other special purpose tax levied. In a specific source of income, the tax levied on a specific basis for the purpose of taxation is a narrowly defined purpose tax; the use of the “tax law” is not specified, but the tax levied under other legal uses such as the special accounting law and the emergency measures is “Tariff tax.” Japan’s current tax system narrow purpose tax, the national tax is only two kinds of local road tax and power development promotion tax. Local taxes include car purchase tax, light oil transaction tax, hunting tax, water tax (above prefectural tax), bathing tax, urban planning tax (municipal tax). Petrol tax, oil and gas tax, jet fuel tax, petroleum tax and former heavy oil tariff (above national tax) are all taxes on the target tax. In addition to the current tax system in Japan and oil tax, Car purchase tax, city planning tax, water conservancy profit tax, etc. are also taxed as a purpose tax.