Consumption tax | Accounts / the accounting
/ a tax
"A taxpayer"
A domestic trade: An individual / juridical person import business
to perform assets transfer and loan / a service offer as a business:
The thing which imports foreign freight from the bonded area
"An exemption from taxation enterprise"
(Under capital 10,000,000 are exemption from taxation enterprises
in the case of the new commencement of practice for two years)
* A base period (a personal enterprise): The year / juridical person
before last: Accounting period) before last
Less than の taxation sales amount 10,000,000
"Consumption tax tax exemption"
* It is advance, school educational expenses, a textbook book transfer,
house loan in an article for transfer / advance of the land, stocks
transfer, interest, guarantee charges, premium, postage stamp, stamp,
gift certificate, pre-Bate card transfer, administration fee, foreign
exchange, social insurance medical care, social work, burial charges,
cremation charges, midwifery expense, physically handicapped people
"The amount of a tax"
General taxation: Amount of a tax amount of a tax taxation sales
consumption ー taxation stocking consumption simple taxation: Consider
it, and a rate (but, less than taxation sales amount 50,000,000,
it is not a return object) considers amount of a tax amount of a
tax taxation sales consumption ー taxation stocking consumption X;
a rate
First kind business 90%(A wholesale trade)
The second class business 80%(A retail trade)
The fifth the fourth the third class business 70% (production,
construction, agriculture) class business 60% (finance, the insurance,
eating and drinking business) class business 50%(Real estate, transportation,
communication, service trade)
A tax rate: Consumption tax (a national tax) 4% + local consumption
tax 1%
"Payment by self-assessment"
A personal enterprise: 1/1-3/31 next year juridical people: It is
less than 2 months from the next day on the settling day
* Intermediate payment by self-assessment: In the case of amount
of a tax consumption more than 600,000 |