軽減税率と軽自動車に、自民党案を修正しました。
以下は、斎藤公明党税制調査会長の報告です。
一、軽減税率について自民党と合意した。ポイントは二つ。一つは、消費税率10%時に導入することが明確になった点だ。前回の大綱では「10%引き上げ時に、導入することをめざす」という表現だったが、この1年間、与党税制協議会で議論を重ね、最終的に税率10%時に導入することを決めた。
一、二つ目は、それまでのスケジュールとして、軽減税率の詳細な内容について検討し、2014年12月までに結論を得て、与党税制改正大綱を決定することだ。1年をかけて、国民、事業者の皆さまが理解、納得していただける内容にする。そして、10%引き上げ時に導入する目標に向かって、まい進していきたい。その基礎が12日の与党合意でできた。
一、軽自動車税について、当初の案は(1)軽自動車の取得税は現行の3%から下げない(2)今、保有する車も含めて来年4月から1.5倍にする――というもので“軽自動車への往復ビンタ”と言っていい内容だった。
それに対し、公明党は「取得税を8%段階で引き下げるのは、前回の大綱に書いた国民との約束。引き下げないのは約束違反だ」と訴え、“庶民の足”である軽自動車の利用者を守る観点から、交渉を続けてきた。厳しい交渉だったが、最終的に次のようになった。
一、第一に、取得税は3%のまま据え置かず、2%に引き下げることができた。2点目は、既存車も含めた軽自動車への税を引き上げる当初案を変え、増税対象を15年4月以降の新規取得車に限定した。今、軽自動車を持っている人の税は上がらない。加えて、来年4月からの実施を1年遅らせ、課税が始まるのを16年からとした。実施を1年間遅らせたことで、消費税率引き上げに伴う駆け込み需要と、その反動減を緩和する効果が期待できる。3点目は、自家用車に対する軽自動車税が1.5倍になる一方で、中小企業や農家の負担を考慮し、軽トラックや営業用軽自動車に対する引き上げ幅を1.25倍に抑えたことだ。
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