CPTPP下日本税收内外联动改革对中国的启示

The Enlightenment of Japan’s Tax Internal and External Linkage Reform to China under CPTPP

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归属学者：

岳树梅

归属院系：

国际法学院

作者：

岳树梅1 ;许俊

摘要：

日本通过法人税、消费税建立"税种联动"实现"降负增收",借力CPTPP、日欧EPA、大阪G20峰会与e-Tax形成"程序联动"推进税收自动化、数字化,构建起日本税制联动改革范式。"税种+程序"联动改革降低国际国内税制协调成本,仍存在风险管理形骸化、利益协调失衡等风险。中国"减税降费"有效激发了市场与企业活力,但"税制减法"不可持续;国际社会存在"情感+范围障碍"导致中国国际税制主动权悄然而逝。中国需要加强宏观税收统筹、注重税种协调;重视对日税制合作、消弭与美税制领域分歧,践行利益导向、促成利益协调,实现中国税制长远可持续发展。

出版日期：

2020-01-05

学科：

财政学

提交日期：

2020-07-22

引用参考：

岳树梅;许俊. CPTPP下日本税收内外联动改革对中国的启示[J]. 河南财经政法大学学报,2020(01):68-78.

  • dc.title
  • CPTPP下日本税收内外联动改革对中国的启示
  • dc.contributor.author
  • 岳树梅;许俊
  • dc.contributor.author
  • Yue Shumei;Xu Jun;School of International Law, Southwest University of Political Science and Law
  • dc.contributor.affiliation
  • 西南政法大学国际法学院
  • dc.publisher
  • 河南财经政法大学学报
  • dc.publisher
  • Journal of Henan University of Economics and Law
  • dc.identifier.year
  • 2020
  • dc.identifier.issue
  • 01
  • dc.identifier.volume
  • v.35;No.177
  • dc.identifier.page
  • 68-78
  • dc.date.issued
  • 2020-01-05
  • dc.subject
  • CPTPP;日本税制改革;减税降费
  • dc.subject
  • CPTPP;Japan;tax reform;tax cut and fees reduction
  • dc.description.abstract
  • 日本通过法人税、消费税建立"税种联动"实现"降负增收",借力CPTPP、日欧EPA、大阪G20峰会与e-Tax形成"程序联动"推进税收自动化、数字化,构建起日本税制联动改革范式。"税种+程序"联动改革降低国际国内税制协调成本,仍存在风险管理形骸化、利益协调失衡等风险。中国"减税降费"有效激发了市场与企业活力,但"税制减法"不可持续;国际社会存在"情感+范围障碍"导致中国国际税制主动权悄然而逝。中国需要加强宏观税收统筹、注重税种协调;重视对日税制合作、消弭与美税制领域分歧,践行利益导向、促成利益协调,实现中国税制长远可持续发展。
  • dc.description.abstract
  • Recently Japan established a "tax-related linkage" through corporate tax and consumption tax to achieve "reduction of negative income and increase income",and leveraged CPTPP,Japan-Europe EPA,Osaka G20 summit and e-Tax to form "program linkage" to promote tax automation and digitization,and build a Japanese tax system linkage reform paradigm.Although the "tax type + procedure" linkage reform reduces the coordination cost of international and domestic tax systems and explores the coordination path of international and domestic interests,there are risks such as risk management and imbalance of interests.China's "tax reduction and fee reduction" effectively stimulated the vitality of the market and enterprises,but the "tax system subtraction" is not sustainable;the "emotional + scope barrier" in the international community has led to the demise of China's international tax system initiative.China needs to strengthen macro taxation and focus on tax coordination;attach importance to differences in the taxation cooperation between Japan and Europe,eliminate differences between China and the US tax system,practice interest orientation,promote interest coordination,and achieve long-term sustainable development of China's tax system.
  • dc.description.sponsorshipPCode
  • 201717BFX154
  • dc.description.sponsorship
  • 2017年国家社科基金项目“民用核能安全保障国际合作法律问题研究”(项目编号:17BFX154)的阶段性成果
  • dc.description.sponsorshipsource
  • 国家社会科学基金
  • dc.identifier.CN
  • 41-1420/Z
  • dc.identifier.issn
  • 2095-3275
  • dc.identifier.if
  • 0.706
  • dc.subject.discipline
  • F812.42;F813.13
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