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日本 1993年年中的新政府选举产生,结束了日本自民党持续38年的执政地位。新政府面临着政治与经济政策的一系列改革。 在新政府执政之前,自民党已就日本税制改革提出过方案。另外日本大藏省也提出税改方案。以上方案同时递交议会研究。自民党大选失败,其税改设想遭到冷遇,现今起主导影响的是大藏省的设计。主张日本理想的税收制度必须符合公平原则,并能适应老龄化社会的要求。全面税制改革的完成需要3年的时间。
The new government election in mid-1993 in Japan ended the ruling party’s position as the LDP for 38 years. The new government faces a series of reforms in its political and economic policies. Prior to the new government, the LDP has proposed a plan for Japan’s tax reform. In addition, the Japanese Ministry of Finance also proposed tax reform program. The above plan is also submitted to parliamentary study. The failure of the Liberal Democratic Party’s general election, its tax reform plan was cold reception, now dominated by the design of the Ministry of Finance. Advocating Japan’s ideal tax system must comply with the principle of fairness and be able to adapt to the requirements of an aging society. The completion of a comprehensive tax reform will take three years.