Research based on the GHQ Documents concerning Tax System and Tax Administration System Reform during the Occupation

基于总司令部关于占领时期税收制度及税收征管体制改革文件的研究

• 批准号: 11620012
• 负责人: KOYANAGI Shunichiro
• 金额: $ 0.51万
• 依托单位: DOKKYO 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 2000
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-11620012/
• 关键词: GHQ; Tax Administration Agency; Shoup Taxation Report; Douglas MacArthur; Income Tax; Tax Administration Reform; 占領; 税務行政; 税制

1. Documents Research : The important GHQ documents concerning tax system and tax administration have been collected and analyzed according to their titles. A repertoire of the documents is made.2. Interview with the key person : Mr.Harold Moss, an IRS agent and a GHQ officer on loan basis, was the key person of the system reform under the occupation. By interviewing him, we got a lot of information and documents belonging to him. He made contribution at least in three points. The first concerned the organization reform inside GHQ, the creation of the internal revenue division headed by him. The second was the reform of the Japanese government, that is to say, the establishment of the tax administration agency as centrally controlled, semi-autonomous and professional organization. The third was the Shoup taxation project, whose report formulated the tax system afterward.3. Comparison of the IRS and the Tax Administration Agency : Both organizations are reformed after the WWII, to adapt themselves to the needs of the mass taxation of the income tax.

1.文件研究：收集了GHQ有关税收制度和税收管理的重要文件，并根据其标题进行了分析。编制了文件汇编。2.采访关键人物：哈罗德莫斯先生，国税局代理人和总司令部官员的贷款基础上，是关键人物的制度改革下的占领。通过采访他，我们得到了很多属于他的信息和文件。他至少在三个方面做出了贡献。第一个是关于总司令部内部的组织改革，即建立由他领导的国内税收部门。第二次是日本政府的改革，即设立中央集权、半自治的专业性税收管理机构。第三个是Shoup税收项目，其报告制定了后来的税收制度。国税局和税务局的比较：两个机构都是在二战后进行改革的，以适应所得税大规模征税的需要。