2019年度日本税制改革涉及消费税、个人所得税、法人税等多个主要税种。其中,消费税增税仍是日本税制改革的核心议题。为缓解2019年10月消费税增税对经济的冲击,日本政府制定了一系列应对措施,包括引入优惠税率、汽车相关税大幅减税、住宅贷款个税扣除进一步扩充等。此外,法人税和国际税收等也是2019年度日本税制改革的重要内容。
Japan’s 2019 tax reform consists of sales tax,personal income tax,corporate tax and other taxes. Sales tax rate increase is the core issue of tax reform in Japan. In order to alleviate possible impact of sales tax hike on Japan’s economy in October 2019,the government has formulated a series of countermeasures,including introduction of preferential tax rate,substantial reduction of automobile tax,and further expansion of individual tax deduction for residential loans. Meanwhile,corporate tax and international tax are also important aspects of Japan’s tax reform in 2019.