关键词: 消费税, 社会保障, 资金缺口

Abstract: The reform of Japanese consumption tax hike refers to the reconstitution and adjustment of taxation system structure in which direct tax remains dominant. In the short term，consumption tax hike can be conducive to stabilize fiscal revenue，reduce the risk of debt accumulation，supply social security funding and promote inter general burden balance. Meanwhile，consumption tax hike can also increase the burden for people with medium and low income，influence choices of consumption behaviors，curb economic growth，exacerbate economic fluctuations，and deteriorate the social welfare of the medium and low income groups. Consumption tax hike can not fundamentally resolve the fiscal and social security risks of Japan. China should learn experiences of Japan’s social securities，pay more attention to the impact of finance and the social security system. Chinese Government should make up the funding gap of social security as soon as possible to prevent the payment risks of Social Security.

Key words: consumption tax, social security, funding gap