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〜 Kind of taxes 〜

National tax - Direct tax

=Income tax=

Mechanism and Tax rates
 About income tax, it assesses tax against taxable income, which is an annual income minus an amount deducted, on people.
 Its mechanism is super progressive taxation system, which is the more people earn, the higher people must pay taxes in Japan.
syotokuzeiimage
syotokuzei
History
 It was founded in British in1799 and was introduced in Japan in1887.
World
 Japan is 26th place at rank by country of the avarage personal income tax rate!(2013 year)

=Reconstruction special income tax=

Mechanism and Tax rates
 Reconstruction special income tax is introduced with income tax to get a revival expense of Great East Japan eartquake for 25 years, which are 2013 year to 2037 year.
 Its tax rate is 2.1% .
hukkousyotokuzei

=Corporation tax=

Mechanism and Tax rates
 About Corporation tax, it is a variety tax. And its mechanism is thing that people who get income through a company and a corporation pay. It is tax patment by self-assessment because company calculate, report and taxpaying their taxes for oneself.
houjinzei
houjinzeiimage
History
 Became to put taxation into practice toward corporation tax from 1899 year after establishment of income tax
World
 Japan is 2nd place at rank by country of the avarage personal reconstruction tax rate!(2014 year)

=Reconstruction special corporation tax=

Mechanism and Tax rates
 This is introduced to get a revival expense of Great East Japan eartquake for 3 years which are 2012 year to 2015 year.
 Its tax rate is 10%. But it was abolished in 2014 because system of taxation was amended.
hukkouhoujin

=Inheritance tax=

Mechanism and Tax rates
 About Inheritance tax, this assesses people who came into a fortune and got a will. In case of surpassing constant forehead, It is mechanism which people report and pay taxes within 10 years when an inheritance was started.
 
souzoku
souzokuzeiimage
 people who are assessed inheritance tax are about 4 or 5 people out of 100 in Japan because it accrues only people who have much property. But it will rase tax and may increase people who are assessed.
History
 There isn't inheritance tax in Italy. But actually, the birthplace of inheritance tax is in the Roman Empire. It was also enacted to make sure of a source of funds in Japan in about 1910 year.
 It is said that think of inheritance is wealth redistribution at the present time.
World
 There are many countries which does't exit inheritance tax though that is unbelievable
 ex) Singapore, Canada, Australia, Sweden, Italy and so on.
dennkyuu

=Donation tax=

Mechanism and Tax rates
 About donation tax, it is assessed people when give property from an individual. Its taxables are total sum which people gave property in one year minus 1.1 million which is basic exemption.
zouyozei
 Point that donation, which parents or grandparents give it for their children differ to common donation is main feature on this amend of donation tax rate.
World
 A donation tax and the inheritance tax are things slighter than income tax and a consumption tax. It is thought that an inheritance tax and the gift tax should reduce taxes to activate economy.It is thought that an inheritance tax and the gift tax should reduce taxes.Economy will be thereby activated.I can anticipate the yield of taxes of a consumption tax and the income tax by doing so it.Therefore there are many countries without the gift tax.

=Land value tax=

Mechanism and Tax rates
 This is a tax for the purpose of the restraint of the remarkable rise of land prices and the utilization of the land.
 However, taxation will be stopped because land prices continue falling under the influence of recession, and the land business decreased.
tiekizei
Site http://www.zeikin-taisaku.net/2007/10/post_78.html