如何看日本消费税？

Core Viewpoint - The article discusses the challenges and implications of Japan's consumption tax system, which is effectively a value-added tax (VAT), highlighting its impact on domestic businesses and income distribution, particularly favoring large export companies at the expense of small and medium-sized enterprises (SMEs) and consumers [2][3][7]. Group 1: Tax Structure and Historical Context - Japan's consumption tax, introduced in 1989 at a rate of 3%, has gradually increased to 10%, functioning similarly to VAT in other countries [2][7]. - The VAT system, originating from France in 1954, was designed to eliminate cascading taxes and allow for tax neutrality through a deduction system, which has since been adopted globally [4][6]. Group 2: Economic Effects and Distributional Issues - The consumption tax system in Japan disproportionately burdens non-export businesses, particularly SMEs, by imposing cash flow challenges and effectively acting as a direct tax on them [10][12]. - The export tax rebate mechanism creates a significant cash flow advantage for large export companies, leading to a transfer of wealth from domestic consumers and non-export businesses to these corporations [13][14]. Group 3: Global Trade Implications - The structural inequities created by the VAT system contribute to global trade imbalances, as countries with VAT systems (like Japan) provide indirect subsidies to their exporters, while non-VAT countries (like the U.S.) do not have similar mechanisms [16][18]. - The ongoing trade tensions, particularly highlighted by U.S. tariffs, reflect deeper economic issues related to the advantages conferred by VAT systems on exporters, prompting calls for reform in Japan [17][19].