Profit and loss in accounts and income
| Accounts / the accounting / a tax
"Profit and loss in accounts"
Profit and loss = profit ー expense in accounts
↓
Profit and loss + in the income amount of money = accounts（Addition
ー subtraction）
* The addition： A gain entry, loss of money noninclusion
* Subtraction： Gain noninclusion, loss of money inclusion
Loss of money inclusion： Juridical person enterprise tax (payment)
loss of money noninclusion： A stock dividend, a corporation tax
(payment), corporate residence tax (payment) gain inclusion： Free
assets, debt forgiveness, juridical person enterprise tax return,
return addition money (an interest rate before it being returned)
gain noninclusion： Corporation tax return, corporate residence tax
return
"The handling such as the executive remuneration"
Division in the taxation business
A salary： A salary (periodical servant provision) / a reward (periodical
officer provision), a bonus, resignation salary receipt： An officer,
an officer and the servant, a servant
* The person who does not fall under an officer and the servant（The
president, a vice-president, the chief director, Representative
Director, an executive director, a managing director, Director managing
director, a family corporation officer identification stockholder）
* An executive remuneration bonus
Loss of money inclusion： A periodical same amount salary, a prior
decision report salary, profit interlocking movement salary loss
of money noninclusion： A non-considerably expensive part
* A resignation salary
Several a year achievement magnification method (the calculation
of the reasonable amount of money) officer resignation salary reasonable
sum = last reward monthly basis X holding the post X achievement
magnification（1-3）
Specific stockholder pertinence
50% standard： The stocks ratio more than 50% 10% standard of the
higher stockholder group to the third place： Stocks ratio more than
10% 5% standard： Stocks ratio more than 5% |
