关键词: 法人税改革, 安倍经济学, 税收优惠, 经济效应

Abstract: Influenced by Japans eagerness to get rid of the deflation quagmire, the goal of reestablishing a strong Japanese economy and the global demonstration effect of the new round of tax reform under the Trump administration in the United States, the Abe regime launched a new round of corporate tax reform with the main content of reducing corporate tax rate and adjusting and expanding tax base. Based on a systematic review of the history of Japanese corporate tax reform after World War II, this article focuses on analyzing the current Abe regimes corporate tax reform policy orientation and economic effects. It also attempts to make an objective analysis and evaluation of the expected effects of tax reform, taking account of a series of Japanese longterm economic problems. Finally, based on Chinas national conditions, it puts forward some relevant policy recommendations for Chinas corporate tax reform.

Key words: corporate tax reform, abenomics, tax incentive, economic effect