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目前,世界众多国家都在积极进行税制改革,以期起到促进经济发展的作用。日本国会也通过了一系列税法修正案,其主要内容为实施新地价税,并提高个人及公司转移土地的所得税等。简介如下: 一、特别附加税为支援维护海湾地区和平,自1991年4月1日起至1992年4月1日止,对于公司税负超过300万日元以上的部分,征收2.5％的附加税;1992年至1993年,税基则提高为超过400万日元以上的部分。
At present, many countries in the world are actively engaged in tax reform in order to play a role in promoting economic development. Japan’s parliament also passed a series of amendments to the tax law, its main content is the implementation of new land value tax, and increase personal and corporate income tax transfer of land. A brief introduction is as follows: I. Special Supplementary Tax In order to support the maintenance of peace in the Gulf region, from April 1, 1991 to April 1, 1992, a 2.5% surcharge will be levied on those companies whose tax burden exceeds 3 million Japanese yen From 1992 to 1993, the tax base increased to more than 4 million yen.