A study of the international transfer mechanism of a taxation system

税收制度国际转移机制研究

基本信息

批准号：
11630103
负责人：
YAMAUCHI Susumu
金额：
$ 2.18万
依托单位：
Fukuoka University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1999
资助国家：
日本
起止时间：
1999 至 2002
项目状态：
已结题

项目摘要

This research analyzed according to country and item about the international transfer mechanism of a taxation system.Sharp introduced Japan U.S taxation after the war. Then it was transformed to apply to economy. Small-and-medium-sized-enterprises' tax rates were introduced from the United States, and corrected the object. An income tax was a U.S. system, among those separate taxation was introduced from France. Furthermore, the reduction in tax rates and reduction of special taxation measure were made in response to the influence of European and American.South Korea's taxation system affected by Japan in the annexation time. Then, the original taxation system was built. However, Japanese had influences such as a blue-form report and special taxation measures. Reduction in tax rates was carried out recently were the influence of European and American.In government time Taiwan, introduced Japanese tax. Then, the tax law of a foreign country was combined with the characteristics system of Taiwan. Scope of the taxation resembles Germany. Standard deduction was introduced from the US.As for China, the influence of the Soviet Union was seen before open markets. After open markets introduced the taxation system of many foreign countries, such as Europe. The value-added tax was introduced from EU. Divided taxation was introduced from US.As a conclusion, South Korea and Taiwan the taxation system had much influence of Japan. China was affected by U.S. relocation.According to item, an external outflow item has the large influence of culture, and changes are slow. An in-house reservation item is influenced by accounts. Special taxation measures correspond to industrial policy. An international tax item has early correspondence to a move of a foreign country.

本研究按照国家和项目对税收制度的国际转移机制进行了分析。夏普介绍了日本战后美国的税收制度。然后它被转化为应用于经济。引进美国中小企业税率，修正对象。所得税是美国的制度，其中单独的税收制度是从法国引入的。此外，降低税率和减少特别税收措施也是为了应对欧美的影响。韩国的税收制度在日本吞并时期受到影响。于是，原来的税收制度就建立起来了。然而，日本却有蓝表报告和特别税收措施等影响。受欧美影响，最近实行了降低税率。台湾政府时期，引入了日本税。然后将外国税法与台湾特色制度相结合。征税范围与德国相似。标准扣除额是从美国引进的。对于中国来说，在开放市场之前就已经看到了苏联的影响。开放市场后引入了许多外国国家的税收制度，例如欧洲。增值税是从欧盟引入的。分税制是从美国引进的。综上所述，韩国和台湾地区的税制深受日本的影响。中国受美国搬迁影响。从项目来看，对外流出项目文化影响较大，且变化缓慢。内部预订项目受帐户影响。特别税收措施与产业政策相对应。国际税目与外国的变动具有早期对应关系。