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日本国会于1988年12月24日通过了内容广泛的税制改革方案,日本税制出现了一些新的变化。这些变化将促进日本经济的发展,缓和日本纳税人的“重税负和不公平”感。一、间接税从1989年4月1日起,日本对大多数商品和服务征收3％的消费税。该税是以会计记录为基础,它与欧洲共同体的增值税相类似。出口交易,包括国际运输,适用零税率。对土地交易、证券转让、利息,保险的医疗服务、社会福利服务及某些学费,免税。进口商品应纳税,但劳务和无形资产的进口不纳税。8种现存的间接税,包括货物税,将予以废除。目前对酒类的分类及从价税制根据去年11月关税及贸易总协定的建议,将予以中止。
The Diet of Japan passed a comprehensive tax reform program on December 24, 1988, and some new changes have taken place in the Japanese tax system. These changes will promote the development of Japan’s economy and ease the “heavy tax burden and unfairness” of Japanese taxpayers. I. Indirect Tax As of April 1, 1989, Japan levies a 3% consumption tax on most goods and services. The tax is based on accounting records and is similar to the value added tax in the European Community. Export transactions, including international shipping, apply zero tax rates. Tax exemption on land transactions, transfer of securities, interest, insurance of medical services, social welfare services and certain tuition fees. Imported goods should be taxed, but imports of labor services and intangible assets are not taxed. Eight existing indirect taxes, including tax on goods, will be abolished. At present, the classification and ad valorem tariff system for liquor will be suspended according to the recommendations of the General Agreement on Tariffs and Trade last November.