税制改革的课题如果说现行税制缺乏理想的税收体系所应具备的三大基本要素——公正、中立、简便,那么税制改革的第一步就必须从解决现行税制存在的问题着手。在日本,这个问题尤其是与领薪阶层对税收的“不公平感”和“重税感”有密切的关系。因此,这次税制改革的重要课题就是如何消 If the current tax system lacks the three basic elements of an ideal tax system - fairness, neutrality and simplicity, then the first step in taxation reform must start with the solution to the problems existing in the current taxation system. In Japan, this issue is closely related to the “injustice” and “heavy taxation” of tax payers in particular. Therefore, the important issue of this tax reform is how to eliminate it