最近,我们东渡日本进行税务考察,正值日本国会延长会议讨论执政党 (自民党)的税制改革法案。据悉在国会讨论中,在野党与执政党形成对峙的局面。我们根据日本朋友赠送的有关资料,对日本的税改法案介绍如下。一、日本税制改革的原因日本现行的税制,是一九五○年根据美国经济学家夏普的建议制定的。时隔四十年的今天,现行税制在许多方面已不适应现在日本社 Recently, we conducted a tax visit to Japan, just as the Japanese parliament extended its meeting to discuss the tax reform bill of the ruling party (Liberal Democratic Party). It is reported that in the parliamentary discussions, the opposition parties and the ruling party formed a standoff. We based on the information presented by friends in Japan, the Japanese tax reform bill is as follows. First, the reasons for Japan’s tax reform Japan’s current tax system, in 1950 according to the United States economist Sharp’s proposal to develop. After a lapse of 40 years, the current tax system has not adapted to the present Japan Society in many aspects