六十年代以来,西方经济发达国家,大都进行了不同形式的税制修订或改革。特别是进入八十年代后,税制改革之风更加盛行。在这种形势下,日本自民党税制调查会经过长时期的研究准备,于去年12月初提出了一个根本改革税制的方案。这个方案已经由日本自民党执委会通过批准,并于12月5日经日本政府内阁会议通过,提交国会审议。 Since the 1960s, most western economically developed countries have carried out various forms of revision or reform of the tax system. Especially since the 1980s, the reform of the tax system has become even more prevalent. Under such circumstances, after a long period of research preparation, the LDP’s tax investigation will propose a plan to fundamentally reform the tax system in early December last year. This plan has been approved by the Japan Liberal Democratic Party’s Executive Committee and passed by the Japanese government cabinet meeting on December 5 for submission to the Diet for consideration.