日本的消费税改革及其展望

消费税是日本政治经济中的一个突出问题，1989年消费税的引入是日本税制改革中具有里程碑意义的重要事件。尽管日本的消费税在当今世界各国中仍属于比较低的国家之一，提高消费税缓解财政赤字的呼声很高，但由于日本经济所特有的情况，真正提高消费税仍面临着很大不确定性，构成了日本执政者的两难悖论。

The Reform of Consumption Tax and its Prospect in Japan

The consumption tax is a prominent problem in Japan. The introducing of consumption tax is a milestone in the process of post - war tax reform in Japan. Compared with other countries, the rate of consumption tax in Japan is low, so the call for raising the rate to relief the financial deficit is clamorous. But it is difficult for Japan to raise the consumption tax under present situation confronting with a lot of uncertainties, so it brings the politicians of Japan to a dilemma.