日本提高消費稅及降低法人稅稅率之探討

Abstract

2012年底安倍晉三出任日本首相，以大膽的金融政策、機動的財政政策以及喚起民間投資的成長戰略為施政主軸，被稱為安倍三支箭，亦稱為「安倍經濟學」 (Abenomics)，在税制改革上則以提高消費稅稅率及降低法人稅稅率等兩項特別受到關注。\n消費稅稅率偏低，面對人口老齡化、社會保障支出快速增加的沈重負擔，提高消費稅率以增加財政收入有其迫切的需要。自2010年起，菅直人首相開啟了社會保障與稅制改革一體化的議題。2012年，野田佳彥首相通過了以提高消費稅率為核心的改革法案，消費稅稅率從2014年4月起將分成兩階段調增，野田佳彥卻因增稅改革導致敗選下台。2012年12月，安倍晉三出任首相，如期於2014年4月將消費稅稅率自5% 調升為8%，但原定於2015年10月起將消費稅稅率調升至10%，則因考量經濟情勢變化，延至2019年10月起實施。\n法人稅有效稅率相對於其他國家則為偏高，不利於企業的國際競爭力，在全球化的潮流之下，產業及資金外移造成空洞化的現象。安倍內閣為實現其喚起民間投資的成長戰略，積極降低法人稅稅率，以提升企業競爭力，作為支撐景氣復甦的力量。\n日本的租稅結構以直接稅為主，間接稅為輔。相對於直接稅，提高如消費稅等間接稅，稅基涵蓋社會各階層納稅人，可以使日本的租稅結構更趨合理。而提高消費稅稅率及降低法人稅稅率的稅制政策走向，在租稅結構上已有明顯之改變，對於日本的經濟及財政將產生何種影響，為本研究探討的焦點。\n本研究實證分析發現，日本降低法人稅稅率，減少課徵直接稅，對於經濟成長是有利的。提高消費稅稅率，間接稅占稅收總額的比率增加，對於改善日本的財政赤字是有幫助的。而老齡化及少子化造成的工作人口比率下降，以及因應高齡化社會而逐年增加的社會保障支出負擔，兩者對於經濟成長及財政收支皆有不利的影響。

Since the end of 2012, Shinzo Abe began serving as the prime minister of Japan. His policy agenda involves implementing a bold monetary policy, flexible fiscal policy and a growth strategy that encourages private investments, which is known as the Abe’s Three Arrows, or also coined “Abenomics”. His strategy to increase consumption tax rate and decrease corporate tax rate is one that has gained particular attention.\nWith a relatively low consumption tax rate and in face of an ageing population as well as the increasing burden of social security costs, there is a pressing need to raise consumption tax rate in order to increase public revenue. From 2010, prime minister Naoto Kan raised the issue of social security and tax reform and in 2012, prime minister Yoshihiko Noda passed the reform bill to raise consumption tax rate. The plan was to increase consumption tax rate in two phases beginning from April 2014, though Yoshihiko Noda subsequently lost the election due to the consumption tax hike reform. In December 2012, Shinzo Abe was elected prime minister and consumption tax rate was increased from 5% to 8% as planned in April 2014. However, the planned increase to 10% in October 2015 was postponed to be implemented in October 2019 due to changes in economic circumstances.\nJapan has a higher effective corporate tax rate as compared with other countries, which is adverse to enterprises’ international competitiveness. As the world moves towards globalization, the moving-out of industries and capital has resulted in a hollowing out phenomenon. As such, to implement the growth strategy that encourages private investments, Abe’s cabinet has actively decrease corporate tax rate to boost enterprise competitiveness in order to stimulate economic recovery.\nJapan’s tax structure is divided into direct tax and indirect tax, with direct tax comprising a higher proportion than the latter. In comparison to direct tax, raising indirect taxes, such as consumption tax, involves a tax base that covers all taxpayers from different sectors of society, which will allow Japan to move towards establishing a more reasonable tax structure. We can already see that the tax policy to hike consumption tax and cut corporate tax has had a significant change on tax structure. Therefore, the aim of this study is to focus on such impacts on Japan’s economy as well as its financial and political system.\nThrough empirical analyses, this study has found that decreasing corporate tax rate and reducing direct tax is beneficial to the growth of Japan’s economy. Raising consumption tax rate represents an increasing share of total tax revenue and is conducive to Japan’s fiscal deficit. In addition, issues of a reduced working population due to ageing and a low birth rate as well as the increasing burden of social security costs in face of an ageing society are both adverse to economic growth and fiscal income and expenditure.