今日のボヤキ 7/4
選挙が今週末ということでその話題に触れていきたいと思います。
最近、田中敦彦YouTube大学を見るようになったのですが、専門的知識を自分たちにも分かりやすいようにかみ砕いて説明してくれているので、何も知らない0からでも勉強できます。是非興味ある方は！
https://www.youtube.com/c/NKTofficial
その中でも、今回の選挙で争点となっている”消費税”について少し歴史も振り返りながら考えていきたいと思います。
”消費税はいったい何に使われているのか”
- 消費税が導入された経緯
1989年 竹下内閣 消費税法によって消費税3％導入
1997年 村山内閣 消費税5％まで引き上げ
2012年 消費税を社会保障に使うと明記
2014年 安倍内閣 所費税8％まで引き上げ
2019年 安倍内閣 所費税10％まで引き上げ
消費税法以前に中曽根内閣が”売上税”を導入しましたが、事業者側に負担という側面があったのですが、どうにかしてでも政府は新たな財源を確保したかったようで、名前を変えて再登場したのが”消費税”のようです。これによって、事業者から消費者に負担が移動したように感じますよね。
上記の年表の中で唯一安倍内閣のみが退陣を免れています。消費税を引き上げると退陣という流れが出来ていたようです。消費税は国民の反発が強く、軽減税率であったり、当初は益税といって年間売上3000万以下は納めなくてよかったりしました。”特典”を付けることで国民を納得させる作戦だったようです。
- 財務会計制度
またまた選挙の話に戻りますが、
与党：社会保障に充てている。皆から平等にとっている税金で、国民のために必要。
と主張しています。一方、
野党：法人税の引き下げの穴埋めに使っている！
と指摘。
与党：消費税法第一条２
消費税の収入については、地方交付税法（昭和二十五年法律第二百十一号）に定めるところによるほか、毎年度、制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する経費に充てるものとする。
の定めるとこで、社会保障にしか使っていない！と反論。
確かに両者はうそをついているわけではありません。
そもそも”消費税”は直間比率の是正のために導入されました。
要は、直接税の法人税や所得税の割合を引き下げて間接税の割合を増やそうという目的だったわけです。それでも違うと言い張るなら、消費税だけの内訳を発表すればいいだけの話です。
会計制度上消費税も一般会計に入れられ、本当に消費税が社会保障に使われているのか確かめるすべがないわけです。
疑われたくないのであれば、財布を分けて特別会計として政府の管轄ではなく、厚生労働省の管轄にすればよいだけの話です。
正月によく見る、お母さんがお年玉を預かっておいてあげるからと言って、結局どこに行ったのかわからなくなる状況に似ていますよね。
ホントの所はどうなっているのでしょうか？続編は明日出します。
English edition
Blurbs of the Day
The election is this weekend, and I would like to touch on that topic.
Recently, I started watching Tanaka Atsuhiko YouTube University, and he explains his expertise in a way that is easy for us to understand, so we can learn even from zero, which we know nothing about. If you're interested, I'd love to hear from you!
https://www.youtube.com/c/NKTofficial
I would like to discuss the "consumption tax," which is an issue in this election, while looking back on some of the history of the tax.
What exactly is the consumption tax used for?
Background of the introduction of the consumption tax
1989： Takeshita Cabinet: 3% consumption tax introduced by the Consumption Tax Act
1997： Murayama Cabinet raises consumption tax to 5%.
2012： Stipulated that the consumption tax would be used for social security
2014 Abe Cabinet: Raise the consumption tax to 8%.
2019 Abe Cabinet: Raise the consumption tax to 10%.
Before the Consumption Tax Law, the Nakasone Cabinet introduced a "sales tax," which was a burden on the business side. The government wanted to secure a new source of revenue somehow, and the "consumption tax" reappeared with a new name. This seems to have shifted the burden from businesses to consumers, doesn't it?
In the above timeline, only the Abe cabinet has escaped being deposed. It seems that a trend of resignation was established when the consumption tax was raised. The consumption tax was strongly opposed by the public, and there was a reduced tax rate, and initially, a "benefit" tax, which meant that those with annual sales of less than 30 million did not have to pay it." It seems that the strategy was to convince the public by adding "perks.
Financial Accounting System
Let's go back to the election again.
Ruling party: The money is used for social security. It is a tax that is taken equally from everyone and is necessary for the benefit of the people.
The ruling party: It is a tax that is taken equally from everyone and is necessary for the people. On the other hand, the
Opposition party: It is used to make up for the reduction of corporate tax!
The ruling party: The tax is used to make up for the reduction of the corporate tax rate!
Ruling party: Article 1.2 of the Consumption Tax Law
The revenue from consumption tax shall be used for social security benefits such as pensions, medical care, and long-term care, and for expenses required for measures to cope with the declining birthrate, as established as a system, every fiscal year, in addition to what is provided for in the Local Allocation Tax Act (Act No. 211 of 1950).
The money is only used for social security, as stipulated in the "Law on Social Security" (Act No. 2, item (xi))! and refuted.
Certainly, both sides are not lying.
The "consumption tax" was originally introduced to correct the direct-to-indirect ratio.
In other words, the purpose was to reduce the ratio of direct taxes (corporate income tax and income tax) and increase the ratio of indirect taxes. If you still insist that this is not the case, all you have to do is to announce the breakdown of the consumption tax alone.
Under the accounting system, consumption tax is also included in the general account, and there is no way to verify whether consumption tax is really being used for social security.
If you don't want people to be suspicious, just separate the wallets and put the special account under the jurisdiction of the Ministry of Health, Labor and Welfare instead of the government.
It is similar to the situation we often see at New Year's when the mother says she will keep the New Year's money, but in the end we don't know where it went.
What is really going on? The sequel will be out tomorrow.
