消費税制度に関する一考察 : 複数税率, 仕入税額控除方式を中心として

概要

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One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secure social security. This article mainly focuses on multiple tax rates and input tax credit methods of Japanese consumption tax system. Because of regressive nature of consumption tax, tax rate reduction, exemption on foodstuffs or daily necessities, and "invoice-based credit method" under which input tax credit is only allowed with invoice have been largely discussed. There are many difficulties in implementation of multiple tax system. Whereas "invoice-based credit method" would promote transparency of the system, so called "account-based method" of Japanese consumption tax under which the amount of tax is calculated based on the record of accounting books has advantages that enterprises are motivated to keep correct accounting and eliminate tax accumulation even if an exempt business lies in a transaction chain, and they can reduce cost on work or administration. In light of this, the consumption tax based on "account-based method" should be discussed further in order to promote reliable and transparent tax system.
長崎大学の論文