Personal enterprise | A tax
"Business income"
= gross earnings amount of money ー cost
An income amount of money： Every income is object cost： Cost of
goods sold（An amount of money corresponding to the sales of the
year）
Sale costs and an administrative expense
（Earned income, a ground rent rent, an advertisement advertising
cost, welfare expense, land tax tax, a reception expense account,
payment interest, travel expenses transportation expenses, depreciation
and amortization, a working full time salary）
"A blue return system"
The system that I mention the account book according to the tax
law and satisfy a constant matter and report the blue to
* The application submits blue return approval application to Mayor
of district tax office of the tax payment place by March 15 of the
year
About entry duty
I record business with account book documents and must keep it for
seven years (in principle)： Double-entry bookkeeping)
About attached documents
I attach a balance sheet, income statements（The balance sheet is
unnecessary at the time of simple account book）
"The privilege of the blue return"
Blue return special subtraction： 650,000（The person who records
it according to a principle of regular bookkeeping）
100,000（Besides the above）
A full-time union official salary（A blue business full-time union
official salary）： Total amount expense inclusion pure loss carrying
forward subtraction： It is carrying forward possibility reserve
fund expense inclusion for three years after the next year： I count
the reserve funds such as the loan loss reserve in cost
"Incorporation"
A merit
* If there is much business income because I become the corporation
tax (a proportional tax rate) from income tax (a surplus progressive
tax rate), I am advantageous
* Earned income subtraction is taken if I become a juridical person
officer
* The provision of the officer retirement bonus（The cost of the
total amount juridical person）
* Loss carrying forward is seven years
* The demerit that life premiums become the loss of money
* The loss of money noninclusion of the expense account（Constant
amount of money loss of money noninclusion）
* The establishment, maintenance, administration cost trouble and
money in comparison with the personal business Earned income subtraction
* The thing which I can apply that loss of money cannot count an
earned income subtraction equivalency sum with the case of the nobody
company in substance
* Income (the officer salary of the owner income + of the juridical
person) is equal to or less than 16,000,000 a year
* When a salary ratio of the income that income (the officer salary
of the owner income + of the juridical person) wins more than 16,000,000
30,000,000 as follows is equal to or less than 50% "A personal
enterprise tax"
First-class business 5%
Dealership, manufacturing industry, real estate loan business, the
second restaurant business class business 4%
The stock-raising industry, the marine products industry
The third class business 5%
The third class business 3% such as a medical profession, the bar,
hairdressing business, cleaning business
Rev. midwifery business, masseur business, masseur business, Rev.
judo reposition business
The carrying forward deduction ー corporation subtraction of the
standard of assessment = business income (or, amount of gross earnings
ー cost of the income from real estate) ー pure loss of the unit personnel
affairs line tax（2,900,000） |
