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一、日本 日本财政组织由国家、都道府县和市町村三级组成,各级政府的事权、财权划分、制定法律制度、决策管理权均集中在中央。中央主要通过国税、地方主要通过地方税分别筹措财政收入;中央将其征收的部分国税以地方交付税或地方让与税名义拨给地方;中央对地方某些经济实行补贴;中央委托地方办理行政事务,需支付给地方一些分担费。 国税以所得税、法人税和财产税等直接税为主,1986年分别占国税总额的41.5％、31.2％和2.28％。间接税主要税种是酒税、汽油税、货物税和关税。1986年四种税合计占间接税总额的70％。都道府县税中主要是居民税和事业税,1986年分别占本级税收总额的30％左右。市町村税中主要是居民税和固定资产税,
I. Japan Japan’s financial organizations are made up of three levels, namely, the state, prefectures and cities, towns and villages. The powers of government at all levels, the division of financial power, the establishment of a legal system and the management of decision-making are all concentrated in the Central Government. The central government mainly passes the state tax and the localities raise the fiscal revenue mainly through the local tax. The central government allocates part of the national tax it levies to the local governments on behalf of local taxes or local transfer tax. The central government subsidizes certain local economies. The central government entrusts local governments to handle administrative affairs , Need to pay some share of the local fee. State tax is mainly based on direct taxes such as income tax, corporate tax and property tax, accounting for 41.5%, 31.2% and 2.28% of the total national tax in 1986 respectively. Indirect taxes The main taxes are wine taxes, gasoline taxes, goods taxes and customs duties. In 1986 the four kinds of taxes accounted for 70% of the total indirect tax. The prefectural tax is mainly residential tax and business tax, in 1986 accounted for about 30% of the total tax revenue. Municipal tax is mainly resident tax and property tax,